Penelitian ini bertujuan untuk mengetahui potensi penerimaan pajak restoran, efisiensi dan efektivitas pemungutan pajak restoran, serta elastisitas pajak restoran terhadap Produk Domestik Regional Bruto subsektor restoran di Kota Palembang. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diambil dari beberapa rumah makan yang dijadikan sampel pada pene…
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Tujuan dari penelitian ini adalah untuk menganalisis pengaruh laju pertumbuhan ekonomi terhadap penerimaan pajak daerah di Kota Palembang dan untuk mengetahui kontribusi pajak daerah terhadap pendapatan asli daerah di Kota Palembang. Ruang lingkup penelitian ini , difokuskan pada analisis pajak daerah kota Palembang selama kurun waktu 5 tahun yaitu tahun 1999/ 2000 sampai 2003 dan faktor yang m…
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My purpose research is used for to know how ratio acceptance tax, how level efficiency and effect for acceptance tas in region Ogan Komering Ilir, and then for to know how collide quantity hntels and restaurants along with quantity the visiter to acceptance tax hotels and restaurants. Variables with used in researci, for example icceptance tax hotels and restaurants cost pick up tax hotels and …
This research conducted to find out the influence of PDRB per capita, Inflation, the growth of PDRB, foreign and domestic tourist amounts to hotel and restaurant tax revenues to Palembang city. The data used in this study consist of the secondary data (time series) (data from 1993 to 2003). Analysis tool used in this research is simpled linear regression and doubled linear regression approach w…
Dinas kebersihan dan Keindahan Kota Palembang merupakan unsur pelaksana pemerintah daerah yang memberikan pelayanan kepada masyarakat dalam bidang kebersihan dengan menyediakan dan pelayanan atas jasa yang diberikan pada kelompok perumahan dan aneka usaha yang berada di kota Palembang dalam menggali sumber Pendapatan Asli Daerah (PAD) berupa retribusi kebersihan. Bidang tugas Dinas Kebersihan d…
This study aims to determine the influence of the level of effectiveness and contribution of restaurant tax collection in Batanghari Regency during the period from 2019-2023. The object of this research is Batanghari Regency in 2019-2023. This study uses a qualitative method with a descriptive approach, and secondary data types. The testing of this study uses data analysis techniques. The resul…
This study aims to analyze the effect of trade openness investment, and labor on tax revenues in ASEAN using panel data analysis techniques. The data used in this study are quantitative, obtained from the official websites of Bank Indonesia, World Bank, and Trading Economics for the period 2012 – 2022 and the scope of the study cuvers 4 ASEAN countries, Indonesia, Malaysia, Thailand, Filipina…
Keywords: ZIS, Inflation, Economic Growth, Poverty This research aims to analyze the influence of regional tax revenues, regional levies and BUMD profits on Economic Growth in South Sumatra Province. The data used in this research comes from the Central Statistics Agency of South Sumatra Province regarding regional taxes, regional levies, BUMD profits and Economic Growth for 2003-2022. The rese…
State revenue sources are all domestic and other revenues used to finance state spending. State income is very influential in the successful development of the nation. State revenue from the tax is used to finance routine government expenditures. Domestic taxes are divided into (1) Income Tax, i.e., oil and gas and non-oil and gas, (2) Value Added Tax (VAT), Land and Building Tax (LBT), Land an…
This research was conducted to determine the level of effectiveness and contribution of BPHTB and PBB P2 tax revenues to the local taxes of Prabumulih City. The type of research used in this study is descriptive quantitative with data collection methods in the form of interviews and documentation. The results of this study indicate that the level of effectiveness of BPHTB and PBB for Prabumulih…
This study aims to determine the potential for e-commerce tax as tax revenue in Indonesia and the efforts made by the Indonesian government in exploring this potential. The data used in this study are primary and secondary data. This research used descriptive qualitative method with a literature study approach. The population of this study are users of one of the e- commerce marketplaces, namel…
This Study aims to find out whether there will be an increase or decrease in local tax revenues both from aspects of the rate of restaurant growth and restaurant tax, so that it can be known how much the role of restaurant taxes contributes to local taxes. Palembang city has culinary potential that is not inferior to other cities in Indonesia, so the tax contribution extracted from the restaura…
Local taxes are one element of the source of Local Own Revenue (PAD). One type of local tax is the Land and Building Tax (PBB). This study aims to analyze how the level of effectiveness of Land and Building Tax (PBB) receipts in Palembang City and how its contribution to Local Own Revenue (PAD) in Palembang City. This type of research is descriptive qualitative research and quantitative analysi…
This research analyzed some factors that influenced the spectacle tax revenue in Palembang. The factors that had correlation with the spectacle tax revenue were the number of cinemas, the number of spectators, and ticket price. The results of factor estimation showed that there was strong correlation between spectacle tax with the number of cinemas (xl), the number of spectators (x2), and ticke…
This study aims to 1) evaluate the implementation of the expansion and intensification of the PBB-P2 voting against DISPENDA tax revenue in the city of Palembang, 2) Evaluate any barriers faced by Revenue Palembang in the implementation of expansion and intensification. In this study were obtained by direct interview technique to the Party Revenue in accordance with sections on each field and a…
This study aims to analyze whether there are differences in local tax revenues before and after the implementation of online-based tax monitoring on regional income in the city of Palembang. This study uses a quantitative descriptive method. The data used are hotel tax receipts and deposit tax for the period October 2017–September 2018 before the implementation of online-based tax monitoring …
This study aims to determine the collection procedure and the level of effectiveness of land and building tax revenues in the plantation, forestry and mining sectors at Prabumulih Primary Tax Service Office. Data collection techniques were carried out by means of documentation and interviews. The results of data collection were then analyzed using the comparative descriptive analysis method. Th…
The aim of this of this research is to know whether the amount of enlisted taxpayer, amount of Tax Audit evaluated from amount SKP that is published and the compliance for Tax Collection by Force Letter has an influence toward the tax revenue at the Service office of Madya Palembang. This research is done using a multiple linear regression analysis model. The collected data is analyzed using st…
The purpose of this study is to determine the arrwunl of forced letter issuance towards Corporate Income Tax and Value Added Tax receipts and how is the procedures for implement the issuance of forced letter itself in KPP Pratama Palembang Ilir Timur. Data that used is the amount of Corporate Income Tax and Value Added Tax receipts in KPP Pratama Palembang llir Timur in case, before and after f…
This study aims to calcalute how the growth of Tax ID number, number of SPT, and individual income tax receipts. And to determine whether the growth number of taxprayes subject and the level of taxprayer compliance have an influence on individual income tax receipts. The results showed that each years the number and level oftaxprayer compliance always increase, but this increasement didn't have…
The objectives of this research are (I) Knowing the impact of the amount of Tax Payer Registration Number to individual income tax revenue in the Tax Office (KPP) in Palembang (2) Detennine the influence of the amount of Tax Payer Registration Number to a percentage of individual income tax revenues on income tax revenue in Tax Office (KPP) in Palembang (3) Identifying the underlying motivation…
Skripsi ini disusun untuk mengetahui bagaimana program Sunset Policy berlangsung di Kantor Pelayanan Pajak Madya Palembang, serta dampaknya terhadap penerimaan pajak dari wajib pajak badan. Hingga saat ini, pajak merupakan sumber penerimaan terbesar bagi negara untuk membiayai pengeluaran-pengeluaran pemerintah dalam rangka menyediakan barang publik dan jasa publik. Sunset Policy adalah kebijak…
This research aims to identify the relationship between hotel and restaurant taxes and market retributions, and the economic growth in the trade, botels, and restaurants. It used the secondary data collected from Central Bureau of Statistics and the Office of Revenues, Assets and Financial Management of Lubuklinggau, and looked into the revenues and the economic growth by granger testing. The r…
In the lax collection action, active role in the implementation of the tax authorities of tax arrears as a disbursement of tax revenue optimization can be done by publishing of forced letter. The more effective the publishing of forced letter, the greater the contribution to tax revenues. This study aimed to 1) determine whether the publishing of forced letter in Kantor Pelayanan Pajak Pratama …
Banyuasin merupakan suatu kabupaten muda yang memiliki berbagai potensi sebagai sumber pembiayaan pelaksanaan pemerintah daerah. Namun, potensi - potensi tersebut masih belum tergali secara maksimal. Hal ini mengakibatkan rendahnya Pendapatan Asli Daerah (PAD). Salah satu cara untuk memaksimalkan penerimaan Pendapatan Asli Daerah (PAD) adalah dengan melakukan peningkatan Pajak Daerah dan Retrib…
Penelitian ini bertujuan untuk 1) Untuk mengetahui pengawasan dalam pengelolaan pemungutan parkir atas penerimaan pajak dan retribusi parkir pada Dinas Pendapatan Daerah dan Dinas Perhubungan Kota Palembang, 2) Untuk mengetahui hambatan yang dihadapi Dinas Pendapatan Daerah dan Dinas Perhubungan Kota Palembang dalam meningkatkan penerimaan pajak parkir dan retribusi parkir di Kota Palembang. Ha…