THE EFFECT OF REGIONAL TAX REVENUE AND REGIONAL RETRIBUTION ON INCREASING REGIONAL ORIGINAL INCOME (A Case Study at the Seruyan District Financial and Asset Management Revenue Service)

Iswanti, Iswanti

doi:10.30996/die.v12i1.5109

Cited by 3 publications

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“…Menurut Iswanti (2021), Pendapatan Asli Daerah (PAD) merupakan sumber pokok keuangan daerah yang dimiliki serta dikelola oleh pemerintah daerah. Yuliadi, Imamudin (2023) menyatakan bahwa sekitar 50% dari total pendapatan daerah bersumber dari PAD sedangkan yang tersisa bersumber dari dana perimbangan dan pendapatan legal lainnya.…”

Section: Latar Belakangunclassified

Pengaruh Efektivitas Penerimaan Retribusi Pengujian Kendaraan Bermotor (PKB) dan Efektivitas Penerimaan Retribusi Terminal Terhadap Efektivitas Pendapatan Dinas Perhubungan Kota Bandung Periode 2019-2022

Tiara Gadis Riyanti,

Citra Sukmadilaga

2023

jimek

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This research aims to determine the effect of the effectiveness of receiving motor vehicle testing retributions (PKB) and the effectiveness of receiving terminal retributions on the effectiveness of the Bandung City Transportation Department's revenue for the 2019-2022 period. The population in this research is the Bandung City Transportation Department budget realization report. The sample in this research is the budget realization report for the Bandung City Transportation Department for 48 months during the 2019-2022 period (time series). The method used in this research is a quantitative method with secondary data. The data analysis technique used is the classical assumption test, multiple linear regression analysis and then hypothesis testing using IBM SPSS Statistics 23. The research results show that partially the effectiveness of receiving PKB retributions (X1) has a negative effect on the income of the Bandung City Transportation Department, while the effectiveness of retributions receiving terminal (X2) does not have a positive effect on the income of the Bandung City Transportation Department. Simultaneously, the effectiveness of receiving PKB retributions and the effectiveness of receiving terminal retributions have a positive effect on the effectiveness of the Bandung City Transportation Department's revenue.

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Section: Latar Belakangunclassified

Pengaruh Efektivitas Penerimaan Retribusi Pengujian Kendaraan Bermotor (PKB) dan Efektivitas Penerimaan Retribusi Terminal Terhadap Efektivitas Pendapatan Dinas Perhubungan Kota Bandung Periode 2019-2022

Tiara Gadis Riyanti,

Citra Sukmadilaga

2023

jimek

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“…Upaya peningkatan kinerja pemungutan serta pemberian kekuasaan bagi daerah untuk menggali sumber-sumber penerimaan khususnya retribusi daerah. Adapun peraturan pemerintah pusat mengeluarkan regulasi tentang Pajak Daerah dan Retribusi Daerah, melalui Undang-undang Nomor 28 Tahun 2009.Dengan UU ini dicabut UU Nomor 18 Tahun 1997, sebagaimana sudah diubah dengan UU Nomor 34 Tahun 2000 (Iswanti, 2021;Lusiana et al, 2021;Rahmiyanti & Prasetyo, 2020).…”

Section: Literature Review Retribusiunclassified

Analisis Efektivitas Retribusi terhadap Pendapatan Asli Daerah di Kabupaten Maros

Nurjaya¹

2023

JGI

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This study aims to determine and analyze the effectiveness of retribution on regional original income in Maros Regency. The data used in this study are secondary data, research data obtained through intermediary media or indirectly in the form of books, records of the annual financial reports of the regional revenue service office (DISPENDA). The analytical method in this study uses simple linear regression analysis, to determine the effect of the independent variable, namely retribution (x) on the dependent variable, namely local revenue (y). Correlation coefficient to determine whether or not the linear relationship between variables is strong, Determination coefficient to determine the strength of the independent variable, namely retribution (x) on the dependent variable, namely regional original income (y). The results of the study found that the magnitude of the influence of the independent variable, namely retribution (x) on the dependent variable, namely the original income of blood (y), was 50.9 or 50.9%.

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“…The importance of collaboration and cooperation among various stakeholders becomes apparent in implementing policies for managing tourist areas. The actors' roles within the stakeholder group must be well-coordinated to create an effective coalition to support retribution policies (Iswanti, 2021). It aims to optimize the contribution of the tourist area to the Regional Revenue of Kolaka Regency while ensuring that management is carried out fairly and transparently.…”

Section: Introductionmentioning

confidence: 99%

The Role of Actors in Retribution Policy at the Kea-Kea Nature Tourism Park

Maharani,

Sabaruddin,

Maulid

2023

sjss

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This research aims to analyze the role of actors involved in the implementation of the Regent Regulation Number 7 of 2019. This research uses an inductive qualitative analysis. Inductive analysis is an approach that begins with field facts, analyzes them based on relevant theories and arguments, and ultimately yields a conclusion. The results show that in managing retribution at the Kea-Kea Nature Tourism Park, the Department of Tourism of Kolaka Regency has played a critical role as the Policy Creator, Coordinator, and Facilitator. However, there are obstacles to policy implementation, especially in setting and collecting retribution rates and providing adequate facilities. On the other hand, Tourism Awareness Group, as the Implementer, needs help complying with the provisions for depositing the collected retribution, mainly due to using some retribution funds for facility maintenance. Furthermore, traders, acting as Accelerators, must fully comply with retribution payment regulations. Therefore, it is recommended that the Department of Tourism of Kolaka Regency enhance its effectiveness by strengthening policy socialization and implementation oversight, particularly in setting and collecting retribution rates and providing adequate facilities. For the Natural Resources Conservation Center, improving cooperation with the Department of Tourism in supervising and enforcing retribution rules is crucial. Tourism Awareness Group is expected to understand and comply with the provisions for depositing collected retribution, including the appropriate use of retribution funds. State-owned enterprises are advised to strategically allocate Corporate Social Responsibility funds to support maintaining and enhancing Kea-Kea Nature Tourism Park facilities. Finally, traders are expected to enhance compliance with retribution payment regulations. These recommendations aim to collaborate better with related actors in retribution management, ultimately improving management quality and visitor experience at the Kea-Kea Nature Tourism Park.

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THE EFFECT OF REGIONAL TAX REVENUE AND REGIONAL RETRIBUTION ON INCREASING REGIONAL ORIGINAL INCOME (A Case Study at the Seruyan District Financial and Asset Management Revenue Service)

Cited by 3 publications

References 0 publications

Pengaruh Efektivitas Penerimaan Retribusi Pengujian Kendaraan Bermotor (PKB) dan Efektivitas Penerimaan Retribusi Terminal Terhadap Efektivitas Pendapatan Dinas Perhubungan Kota Bandung Periode 2019-2022

Pengaruh Efektivitas Penerimaan Retribusi Pengujian Kendaraan Bermotor (PKB) dan Efektivitas Penerimaan Retribusi Terminal Terhadap Efektivitas Pendapatan Dinas Perhubungan Kota Bandung Periode 2019-2022

Analisis Efektivitas Retribusi terhadap Pendapatan Asli Daerah di Kabupaten Maros

The Role of Actors in Retribution Policy at the Kea-Kea Nature Tourism Park

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