This study aims to determine the factors causing the failure to achieve the target of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency, and to determine the efforts of the Regional Government in optimizing the realization of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency. The object of this study is South Ogan Komering Ulu Regenc…
The title of this research is “The Elasticity of Palembang City’s Streets Illumination Tax Revenue”. The target of this research is to find out the elasticity of streets illumination tax revenue in Palembang City and also to find out the influence of Gross Regional Domestic of Product toward the revenue of streets illumination tax. The analyzed variables are streets illumination tax and G…
Tujuan penelitian ini adalah untuk menganalisis pengaruh pendapatan per kapita dan jumlah objek pajak terhadap penerimaan pajak hiburan di Kota Palembang. Data yang digunakan adalah data sekunder dari tahun 1999 sampai dengan tahun 2005. Penelitian ini menggunakan metode analisis secara kualitatif dan kuantitatif dengan menggunakan alat analisis regresi berganda melalui program SPSS. Hasilnya m…
Di Indonesia, Pajak Penghasilan (PPh) menempati posisi yang penting sebagai kontributor terbesar pada realisasi penerimaan pajak Indonesia dari tahun ke tahun. Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan per kapita dan jumlah wajib pajak efektif terhadap penerimaan pajak penghasilan di Indonesia. Penelitian ini menggunakan data sekunder pada data time series dengan kurun wak…
This study aims to determine the in effectiveness of Public Private Partnership in Implementating E-Tax at the Regional Tax Management Agency Palembang City. The design used is qualitative. With a desciptive research approach. Research is located in the city of Palembang. With research subject namely Regional Tax Management Agency Palembang City, Bank Sumsel Babel, and PT. Pinisi Elektra. Data …
ABSTRACT ANALYSIS OF THE EFFECTIVENESS OF RECEIPT OF LAND AND BUILDING TAX (UN) CONTRIBUTION TO LOCAL TAXES AND THEIR EFFECT ON ECONOMIC GROWTH (Study of Cities in South Sumatra) By: Tahada; didik Susetyo; Siti Rohima This study aims to determine the effectiveness of land and building tax revenue (PBB) its contribution to local taxes and to economic growth (study in Cities in South Sumatra). Th…
This study aims to determine the contribution level of hotel tax, restaurant tax, entertainment tax to region own source revenue in Indonesia and to determine the impact of hotel tax revenue, restaurant tax, entertainment tax and region own source revenue in Indonesia before and after Covid-19. The used data are cross section data with the number of observations of all provinces in Indonesia wi…
This study aims to analyze and determine the effect of Population Density, PDRB Per Capita and Number of Motorized Vehicles on Motor Vehicle Tax Revenue in South Sumatra Province. The data used is secondary data obtained from the Technical Implementation Unit of the Regional Revenue Agency (UPTB) of South Sumatra Province and the Badan Pusat Statistik (BPS) for the period 2000-2019. The method …
This research is motivated by the large number of taxpayers who still lack awareness in paying their obligations in paying vehicle taxes, especially R4 (four-wheeled) vehicle taxpayers who are in the SAMSAT area of Palembang I. This study aims to determine the effectiveness of the program implemented already implemented. This type of research is descriptive qualitative with data collection tech…
This study aims to analyze the effect of good corporate governance as proxied by independent commissioners, audit committees, managerial ownership and institutional ownership and CEO’s gender on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using purposive sampling method, it was obtained 30 manufacturing companies that became the research…
Penelitian ini bertujuan untuk mengetahui apakah kepatuhan Wajib Pajak orang pribadi mempunyai hubungan yang signifikan terhadap penerimaan Pajak Penghasilan Wajib Pajak orang pribadi. Kepatuhan Wajib Pajak orang pribadi diukur melalui jumlah NPWP orang pribadi dan jumlah SPT yang disampaikan oleh Wajib Pajak orang pribadi. Selain itu, penelitian ini bertujuan untuk mengetahui perkembangan juml…
PT. Mardec Musi Lestari is one of the companies that specialized in the rubber processing industry. PT. Mardec Musi Lestari has revalued its fixed assets on the 2 groups at the beginning of 2010. Revaluation of fixed assets is one form of good tax control or tax planning. When the company revalued its fixed assets, it indicates that the performance of the company’s financial statements is bet…
Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi pajak hotel, pajak perkir, dan pajak sarang burung walet dalam meningkatkan pendapatan asli daerah pada Badan Pendapatan Daerah Kabupaten Lahat. Penelitian ini menggunakan metode analisis kualitatif. Data yang digunakan dalam penelitian ini adalah data sekunder, bersumber dari dokumen data realisasi penerimaan PAD pada Badan…
This study aims to determine empirically the effect of the number of taxable entrepreneurs, tax audits and tax bills on value added tax (VAT) revenue. The population used in the study is corporate taxable entrepreneurs (PKP) registered at KPP Pratama Kayu Agung for the period 2017-2019 which includes data in the form of registered taxable entrepreneurs, SKPKB reported by PKP and tax bills issue…
This study aims to determine the effectiveness and contribution to Regional Original Income in Lubuklinggau City. This is a consequence of the regional government to implement regional autonomy and decentralization, in line with the aspect of financing that is also centralized. This research method uses descriptive qualitative research. The place of research is the Regional Tax and Levy Managem…
Land and Building Tax is a potential source of state revenue to finance national development, especially regional development because its objects are spread throughout the country. This study aims to determine the effectiveness of Land and Building Tax receipts on local revenue receipts at the UPT Regional Tax Management Agency, Ilir Barat II District, Palembang City. The types of data used in …
Penelitian ini berjudul Analisis Potensi Pajak Reklame dan Kontribusinya Terhadap Pendapatan Asli Daerah di Kabupaten Lahat. Tujuan dari penelitian * adalah untuk mengetahui potensi dan kontribusi dari pajak reklame tahun 2008 sampai 2012. Selain itu dibahas mengenai elastisitas pajak reklame terhadap pertumbuhan ekonomi. Data yang digunakan dalam penelitian ini adalah data primer dan sekunder.…
Skripsi ini pada dasarnya bertujuan untuk I) menilai efektivitas pengelolaan pajak dan retribusi daerah Kota Palembang dan untuk menghitung besarnya kontribusi pajak retribusi daerah terhadap PAD Kota Palembang dan 2) mengetahui tingkat pencapaian target dibandingkan dengan realisasi penerimaan pajak dan retribusi daerah dan faktor-faktor penyebab tidak tercapainya target. Tempat penelitian yan…
Pajak Bumi dan Bangunan (PBB) merupakan pajak pemerintahan pusat yang sebagian besar hasilnya diserahkan kepada pemerintah daerah. Penelitian ini mengukur besaran pengaruh variabel independen yang terdiri dari PDRB per kapita, jumlah wajib pajak, jumlah luas lahan, dan jumlah penduduk terhadap penerimaan PBB sektor perkotaan dan pengaruh Penerimaan pajak Bumi dan bangunan sektor perkotaan terha…
This study was aimed at finding out factors affecting the regional revenue from the tourism sector and factors influencing the respondents’ Willingness to Pay (WTP). Primary and secondary data from the year 2006 to 2010 were used in this study. Qualitative and quantitative methods were applied in which questionnaires were used to describe numerical data both obtained from the statistical calc…
PenelitianinibertujuanuntukmengetahuibagaimanaKinerjaAdministrasiPenerimaanPajakMineralBukanLogamdanBatuanDiDinasPendapatanDaerahKotaPalembangdarisisiProdukDomestikRegionalBruto,Realisasi,Potensi,BiayaPemungutan. BagaimanaKinerjaAdministrasiPenerimaanPajakMineralBukanLogamdanBatuandiDinasPendapatanDaerahKotaPalembangTahun2011,berdasarkanAspektaxeffort,taxeffectivity,taxefficiency MetodePeneli…