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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Jurnal Ipteks Akuntansi Bagi Masyarakat
Christian, Pongtuluran Andri
JURNAL RISET AKUNTANSI GOING CONCERN
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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EVALUASI EFEKTIVITAS, KONTRIBUSI DAN POTENSI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA UTARA Christian, Pongtuluran Andri; Sondakh, Jullie J.; Budiarso, Novi
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18617.2017

Abstract

Regional development needs to be run or developed as an important effort to realize broad, real and responsible autonomy. Officially, Regional Autonomy is effective in Indonesia since January 1, 2001, so that regions are required to seek alternative sources of revenue that can be used to finance regional expenditures or expenditures. Since the enactment of Regional Autonomy, local governments are granted the right, authority and obligation to manage and manage their own affairs government and local communities within the system of the Unitary State of the Republic of Indonesia. Implementation of broad autonomy, real and responsible required the ability of regions to explore their own financial resources supported by the financial balance between the Central Government and Local Government.This study aims to determine the evaluation of the effectiveness, contribution and potential tax revenues to revenue native regency north minahasa. Data analysis used qualitative descriptive data. The results of this study the authors found that the effectiveness of income changed so as to the contribution and potential of hotel tax revenues. Based on this research, it can be concluded that the company needs to increase the effectiveness of contribution and the potential of tax revenue to increase local revenue. That way the authors can provide suggestions that the government continues to improve its performance so that the professionalism of work continues to improve and the level of effectiveness that has been good to continue to consistently increase.Keywords: evektifitas, contribution, potential tax revenue, local revenue
IPTEKS PERHITUNGAN POTENSI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA UTARA Christian, Pongtuluran Andri
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 1, No 1 (2017): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.1.1.2017.23522

Abstract

The implementation of autonomy for the local government drive the efforts to explore their own financial resources and potential tax revenue. The local government has authority, rights and obligation to manage finance,  infrastructure and human resource. It is important for local government to find out the tax potency to set a revenue target for next period, as a part of government planning. The method used is calculating the potential of hotel tax revenues to Local Own Source Revenue (PAD) in North Minahasa Regency. The technique applied is calculating the increase in the realization of potential hotel taxes each year and the average rate of increase in hotel tax potential. After calculate  the Increase in Realization of Each Year, and the average rate of increase, the result of potential hotel tax in North Minahasa Regency. is Rp. 3,285,398,969,531.2. at 2016.
Co-Authors Jullie J Sondakh Novi Budiarso