Optimalisasi Potensi Pajak Dan Retribusi Dalam Meningkatkan Pendapatan Asli Daerah (Pad) Kota Ambon

Tupamahu, Maria Katje; Oppier, Hermi; Rijoly, Jacobus Cliff Diky

doi:10.35794/jmbi.v6i1.24270

Cited by 2 publications

(2 citation statements)

References 2 publications

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“…To moderate these two opinions, various solutions emerged, one of which was Devas' opinion. 22 Devas proposed five benchmarks for assessing regional tax, i.e. yield, equity, economic efficiency, ability to implement, and suitability as a local source.…”

Section: Regional Tax Regulationsmentioning

confidence: 99%

Implication Of Regional Tax Regulation On The Investment Climate And Its Reference To Omnibus Bill On Taxation

Doloksaribu

2020

WIDYUR

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The granting of autonomy to the regions is intended to provide democratic space and public participation. Legal certainty in the administration of regional government specifically related to taxes is very crucial, especially for economic development, as it affects the investment climate. Any discrepancy between regional and central policies is seen as an obstacle in optimizing investment performance in the regions. The Government has proposed a Bill on General Provisions and Tax Facilities for Strengthening the Economy or also known as the Omnibus Bill on Taxation which regulates, among other things, regional tax and levy. The method used in this study is the type of legal research (normative) and carried out by examining library materials or secondary data in the form of various legal references, including primary, secondary, and tertiary materials. A descriptive technique is used in analyzing legal materials that have been collected. Writer opines that the Omnibus Bill is expected to provide business certainty, in the hope that it can increase investment. However, the discussion of the Omnibus Bill must be carefully done. There has to be a certainty and clarity of the intervention procedures of the central government so that it is carried out in a clear legal corridor. AbstrakPemberian otonomi kepada daerah dimaksudkan untuk memberikan ruang demokrasi dan partisipasi masyarakat. Kepastian hukum dalam penyelenggaraan pemerintahan daerah merupakan hal yang sangat penting terutama dalam pembangunan di bidang ekonomi karena hal tersebut mempengaruhi iklim investasi. Adanya ketidaksinkronan kebijakan daerah dengan pusat dinilai sebagai hambatan dalam optimalisasi kinerja investasi di daerah. Pemerintah telah mengajukan Rancangan Undang-Undang Ketentuan Umum dan Fasilitas Perpajakan Untuk Penguatan Perekonomian atau RUU Omnibus Perpajakan yang salah satunya mengatur tentang pajak daerah dan retribusi daerah. Metode yang digunakan dalam penelitian ini adalah jenis penelitian hukum (normatif) dan dilakukan dengan menelaah bahan pustaka atau data sekunder berupa berbagai acuan hukum, baik bahan hukum primer, sekunder, maupun tersier. Teknik deskriptif digunakan dalam menganalisis bahan hukum yang telah dikumpulkan. Penulis berpendapat bahwa Omnibus Law Perpajakan dapat memberikan kepastian berusaha sehingga investasi semakin meningkat. Namun demikian, pembahasan RUU Omnibus Law harus dilakukan dengan cermat dan hati-hati. Harus ada kepastian dan kejelasan prosedur intervensi dari pemerintah pusat sehingga pelaksanaannya berada dalam koridor hukum yang jelas.

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Section: Regional Tax Regulationsmentioning

confidence: 99%

Implication Of Regional Tax Regulation On The Investment Climate And Its Reference To Omnibus Bill On Taxation

Doloksaribu

2020

WIDYUR

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“…In various studies, literature and existing reports, it is revealed that there are still many types of regional income sources that have not been managed properly, while those that have not been managed optimally. Among other things, the results of a study by the Department of Home Affairs on 26 regencies and cities in Indonesia found that the value of fees has not benefited the region because they do not yet have encouraging prospects (Tupamahu et al, 2019) [4].…”

Section: Introductionmentioning

confidence: 99%

Implementation of Original Local Government Revenue Policy in Tomohon City Regional Environment Service

Wellem,

Pangkey,

Mokat

2023

TSSJ

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Garbage and cleaning retribution in Tomohon City is one of the potential regional income or Original Local Government Revenues (PAD). Which is the collection process must be carried out optimally to optimize regional retribution receipts every year which will also improve cleaning services in the city of Tomohon. The Tomohon City Regional Environmental Service is the field that monitors the collection of garbage and cleaning fees. In its implementation, the acceptance of garbage and cleaning fees for the City of Tomohon in 2020 where 2020 has decreased due to the Covid-19 pandemic, besides that there are also obstacles in the collection process which has resulted in the process of collecting garbage and cleaning fees not being optimal carried out by the City Environment Service Tomohon.The purpose of the research conducted by researchers is to find out the efforts to optimize the collection of garbage and cleaning fees in Tomohon City, as well as to find out the obstacles in the process of collecting garbage and cleaning fees carried out by the Environmental Service. This study used qualitative research methods. Data collection techniques were carried out by means of interviews, observation, and documentation. The data analysis technique used is data reduction, data presentation, and conclusion. The results of the research conducted show that efforts to optimize the collection of garbage and cleaning fees carried out by the Tomohon City Environmental Service have never carried out sudden inspections in an effort to increase supervision, and have not been able to cooperate with other parties in the process of facilitating payments. Apart from that, there are still obstacles which are the lack of awareness of mandatory retribution. As for overcoming these obstacles, what can be done by the Tomohon City Environmental Service is to continue to socialize with the community/compulsory retribution and will also continue to improve the administration system to make it more effective.

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Optimalisasi Potensi Pajak Dan Retribusi Dalam Meningkatkan Pendapatan Asli Daerah (Pad) Kota Ambon

Cited by 2 publications

References 2 publications

Implication Of Regional Tax Regulation On The Investment Climate And Its Reference To Omnibus Bill On Taxation

Implication Of Regional Tax Regulation On The Investment Climate And Its Reference To Omnibus Bill On Taxation

Implementation of Original Local Government Revenue Policy in Tomohon City Regional Environment Service

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