ABSTRACT This study aims to analyze the potential of local taxes in Jambi City. This research is a kind of quantitative descriptive research by explaining and analyzing the data that has been obtained. The data used is data on the Jambi City Gross Regional Domestic Product (GRDP) from 2012-2016. The results showed that the GRDP of Jambi City increased every year, and all sectors also experienced an increase except the mining sector. The highest GRDP is in the free and retail trade category, while the lowest GRDP is in the category of electricity and gas procurement. The results of the Klassen Typology Analysis show that GRDP is grouped into 2 (two) sectors, namely the leading sector and underdeveloped sector. Sectors included in the underdeveloped sector are the Agriculture, Forestry, Fisheries and Mining and Excavation sectors. While other sectors are included in the leading sector. Jambi City regional taxes always increase each year based on 2012-2016 tax revenue data. The highest tax is obtained from street lighting tax, BPHTB, and restaurant tax. Keywords: Local Tax, PDRB, Potency.           ABSTRAK  Penelitian bertujuan untuk melakukan analisis adanya potensi pajak daerah di Kota Jambi. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif dengan menjelaskan dan menganalisis data-data yang telah diperoleh. Untuk melakukan penelitian ini, digunakan data Produk Domestik Regional Bruto (PDRB) Kota Jambi dari tahun 2012-2016. Hasil penelitian menunjukkan bahwa PDRB Kota Jambi mengalami kenaikan setiap tahunnya, dan semua sektor juga mengalami kenaikan kecuali sektor pertambangan. PDRB tertinggi berada pada kategori perdagangan bebas dan eceran, sedangkan PDRB terendah berada pada kategori pengadaan listrik dan gas. Hasil Analisis Tipologi Klassen menunjukkan bahwa PDRB terkelompok menjadi 2 (dua) sektor, yaitu sektor unggulan dan sektor terbelakang. Sektor yang termasuk dalam sektor terbelakang adalah sektor Pertanian, Kehutanan, Perikanan serta sektor Pertambangan dan Penggalian. Sedangkan sektor yang lain masuk dalam sektor unggulan. Pajak daerah Kota Jambi selalu mengalami kenaikan tiap tahunnya berdasarkan pada data penerimaan pajak tahun 2012-2016. Pajak tertinggi diperoleh dari pajak penerangan jalan, BPHTB, dan pajak restoran.   Kata kunci : Pajak Daerah, PDRB, Potensi.

The goal of this study was to examine how Regional Development Banks used Statement of Financial Accounting Standards (PSAK) 71. (BPD). PSAK 71 will be adopted by Indonesian financial institutions no later than 2020. With the introduction of this PSAK, banks, including BPD, must take efforts to anticipate the PSAK's impact. This study employs a quantitative descriptive analysis based on bank financial statements. The financial report data of all BPDs from as many as 27 (twenty-seven) banks will be used in this research. According to the data analysis results, practically all BPDs had a rise in the value of Allowance for Impairment Losses (CKPN). The passage of PSAK 71, which measures CKPN after credit is issued, is one of the causes of the high CKPN. The researcher discovered a shift in the trend of increasing CKPN when reviewing this data, which was caused not only by the use of PSAK 71, but also by the Covid-19 outbreak. Many businesses have witnessed a decline in revenue, which affects their ability to repay bank loans, forcing them to become bad loans for banks and boosting bank CKPN. In anticipation of the Corona Virus's impact, OJK released the OJK Economic Stimulus in the Financial Services Sector, which has an influence on this study. OJK adopted this financial stimulus program to allow those in the public and financial services sectors who had been directly or indirectly affected by the coronavirus (covid-19) as of March 20, 2020 to breathe easier.

This study aims to examine the effect of transparency and accountability on the management of school operational assistance funds at SMAN 7 Merangin in 2021. This research is a descriptive study with quantitative data analysis methods. This research uses purposive sampling technique. Research data collection is done by distributing questionnaires to 50 respondents. Data management using SPSS version 22 software. The test tools used in this study were descriptive statistics and multiple linear regression analysis. The results of this study indicate that: 1) Transparency and Accountability have a significant effect on the management of School Operational Assistance (SOA), 2) Transparency has a significant effect on the management of SOA, 3) Accountability has a significant effect on fund management SOA.

The study aims to determine the development district Batang Hari advertisement tax years 2010-2014, the effectiveness of the advertisement tax levy Batang Hari district in 2010-2014, and the level of financial independence Batang Hari district in 2010-2014. The method used in this research is qualitaanalysis method, data collected by structured interview to dipenda Batang Hari district and regional development planning agency and county Batang Hari. Development of data analysis techniques using the advertisement tax ratio indicatordevelopment, the effectiveness of advertisement taxation using effectiveness ratio while the level of local financial independence using indicators of independence ratio. These result indicate that the development of the advertisement tax Batang Hari district of 10,14 % annually, the effectiveness of advertisement taxation has a verry effectifve influence on the level of local financial independence by 133,39%, and the level of local financial independence is still low with an average percentage rate of 5,36 % per year, this study shows that the effectiveness of advertisement taxation can increase the level of financial independence of local government areas in the district particularly Batang Hari.

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