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All Journal Journal of Agribusiness and Local Wisdom Jurnal Audit, Pajak, Akuntansi Publik
Thomson, Thomson
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science Social Sciences Other

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The Influence of Local Taxes on the Local Own-Source Revenue of Bandung City During the Covid-19 Pandemic Thomson, Thomson
Maksi Vol 2 No 1 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

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Abstract

This research aims to determine the influence of local taxes on the Local Own-Source Revenue (Pendapatan Asli Daerah) of Bandung City during the Covid-19 pandemic. The population in this study consists of 216 data observations of the Local Own-Source Revenue of Bandung City for the years 2020 and 2021. The research method used in this study is descriptive and verification methods. The results indicate that the tax conditions of hotels, restaurants, entertainment venues, advertisements, parking, street lighting, groundwater, Land and Building Tax (Pajak Bumi dan Bangunan/PBB), Land and Building Acquisition Duty (Bea Perolehan Hak atas Tanah dan Bangunan/BPTHB), as well as the Local Own-Source Revenue of Bandung City during the Covid-19 pandemic have experienced changes in the increase of revenue and data processing. On average, the Local Own-Source Revenue of Bandung City has shown an increase in revenue compared to the period before the Covid-19 pandemic. DOI: https://doi.org/10.32897/ajib.2023.2.1.2910
PADDY FARMING : POVERTY, REVENUE AND COST ANALYSIS Thomson, Thomson
JALOW | Journal of Agribusiness and Local Wisdom Vol. 6 No. 1 (2023): Journal of Agribusiness and Local Wisdom
Publisher : Program Studi Agribisnis bekerja sama dengan PERHEPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jalow.v6i1.36880

Abstract

To measure the level of feasibility of paddy farming in Lumbanjaean Village, Pahae North Tapanuli, North Sumatera, Indonesia in 2023 on 20 paddy farming selected by using snowballing sampling method, this study uses R/C analysis while to measure the poverty level of paddy farming, this study uses criteria for poverty levels equivalent to paddy consumption. Quantitatively, 3,53 will be the coeficient of R/C ratio means that, in Lumbanjaean Village, if a farmer spend the cost as much as IDR 1, then the farmer will receive income as much as IDR 3.53 thus the profit of this will be as much as IDR 2,53. Based on the criteria for poverty levels equivalent to paddy consumption, 316,9 kilograms of rice per person per year is classified as very poor to poor. Eventhough the R/C analysis stated that paddy farming in Lumbanjaean is feasible to be run, the poverty is still exist in this village. Increasing the level of education and skill is very suggested to be conducted by paddy farming in Lumbanjaean village, increasing price rice level by the governement, the importance of agricultare investment is needed to reduce porvety level in paddy farming in Lumbanjaean.
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