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All Journal Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Journal of Health, Education, Economics, Science, and Technology (J-HEST) Jurnal Akuntansi Manado (JAIM) Journal of Applied Accounting
Angel Merlyn Pattimahu
Politeknik Negeri Ambon
Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Journal of Applied Accounting

 1 
Analisis Kontribusi dan Laju Pertumbuhan Pajak Restoran terhadap pendapatan asli daerah kota Ambon Pattimahu, Angel Merlyn
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1216

Abstract

In Law Number 28 of 2009 on Regional Taxes and Levies, local governments are granted the authority to explore financial resource potentials by establishing new types of taxes and levies not previously regulated, provided they meet the established criteria and reflect the aspirations of the community. Regional taxes, as one of the components of Local Revenue (PAD), are used to finance various regional expenditures, both routine and for development purposes. Regional taxes are expected to be a vital source of financing for government administration and regional development, as well as contribute to the improvement and equitable distribution of community welfare. Regional taxes are divided into two main categories: provincial regional taxes and regency/city regional taxes. This study aims to determine the contribution and growth rate of restaurant taxes in Ambon City. The research method used is descriptive quantitative analysis, particularly in describing the results of calculations of the contribution and growth rate of restaurant taxes in the local revenue of Ambon City. The research object is the Ambon City Regional Revenue Office. This study shows that the contribution of restaurant taxes over the last five years (2020-2024) has fluctuated, with a significant increase in the growth rate in 2022, but a sharp decline in the following year. The study indicates that the Ambon City government has not been able to maintain and increase the contribution of restaurant taxes in the last five years. This is due to the lack of active involvement from officers in collecting taxes and in socializing the sanctions and payment procedures to the community, particularly to restaurant entrepreneurs. Keywords: Restaurant Tax, Contribution, Growth Rate, Local Revenue (PAD)
Analisis Kinerja Keuangan Daerah Ditinjau dari Efisiensi dan Pertumbuhan Belanja pada Pemerintah Kota Ambon Tahun Anggaran 2022–2024 Pattimahu, Angel Merlyn; Tangke, Diar Muzna
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158//jaa.v4i2.1450

Abstract

Regional governments have greater authority in managing their budget revenues and expenditures. Regional expenditure represents an obligation recognized as a deduction from net assets within a fiscal year. These funds are allocated to support the implementation of governmental functions at the provincial and municipal levels. This study aims to assess the efficiency level and expenditure growth of the Ambon City Government. The research employs a descriptive method with a focus on the Regional Financial and Asset Management Agency of Ambon City. Based on the analysis of expenditure efficiency ratios, the results show that efficiency fluctuated over the study period: 92.66% in 2022, increasing to 99.53% in 2023, and declining again to 86.63% in 2024. Meanwhile, expenditure growth also showed an unstable pattern, with –2.58% in 2022, rising to 7.26% in 2023, and decreasing again to –7.01% in 2024. These findings indicate dynamic fiscal management influenced by development priorities and the government’s fiscal capacity. Overall, the study highlights the importance of effective and consistent budget planning to maintain efficiency and support the achievement of regional development goals. Keywords: Local Government Expenditure, Efficiency, Assets, Budget, Expenditure Growth
Co-Authors Birahy, Denita de Fretes, Marissa Falyn Denita Birahy H Hasmawati Handojono, Monika Hasmawati Hasmawati Idris, Rafli Leiwakabessy, Audry Marissa Falyn de Fretes Mbitu, Elisabeth Tansiana Mey C Yesaya Persulessy, Sylvia Irene Rafli Idris Tangke, Diar Muzna Tehuayo, Dirk Berly Yesaya, Mey C Yesaya, Mey Chyntia