scholarly journals Analisis Efektifitas dan Efisiensi Pajak Daerah, Retribusi Daerah dan Kontribusinya Terhadap Pendapatan Asli Daerah Kota Bukittinggi

2020 ◽  
Vol 22 (2) ◽  
pp. 358-369
Author(s):  
Yenni Del Rosa ◽  
Ingra Sovita ◽  
Mohammad Abdilla

ABSTRACT The purpose of this study was to determine the effectiveness and efficiency ratios of local taxation, local user fees and the ratio of their contribution to the PAD of Bukittinggi in 2014 - 2018. The research data were time series data (secondary data) collected through library research and analyzed using quantitative descriptive analysis. The results showed the ratio of the effectiveness of the average local tax and the ratio of the average efficiency of the local tax of Bukittinggi 98.86% (classified as effective and efficient). The ratio of the effectiveness of the average regional retribution and the ratio of the average efficiency of the regional levy of the city of Bukittinggi 108.91% (classified as very effective and very efficient). The ratio of the average contribution of local taxes to the Bukittinggi municipal PAD 42.58% (quite good) and the ratio of the average contribution of the regional levies to the Bukittinggi city PAD 28.10% (classified as moderate). ABSTRAK Tujuan penelitian untuk mengetahui rasio efektifitas dan rasio efisiensi  pajak daerah, retribusi daerah dan rasio kontribusinya terhadap PAD kota Bukittinggi tahun 2014 – 2018. Data penelitian berupa data time series (data sekunder)  dikumpulkan melalui library research dan dianalisis menggunakan analisis deskriptif kuantitatif. Hasil penelitian menunjukkan rasio efektifitas rata-rata pajak daerah dan rasio efisiensi rata-rata pajak daerah  kota Bukittinggi 98.86% (kategori efektif dan efisien). Rasio efektifitas rata-rata retribusi daerah dan rasio efisiensi rata-rata retribusi daerah kota Bukittinggi 108.91% (tergolong sangat efektif dan sangat efisien). Rasio kontribusi rata-rata pajak daerah terhadap PAD kota Bukittinggi 42.58% (cukup baik) dan rasio kontribusi rata-rata retribusi daerah terhadap PAD kota Bukittinggi 28.10% (sedang).  

2018 ◽  
Vol 5 (2) ◽  
pp. 123-134
Author(s):  
Fajar Nur Hidayat ◽  
Difa Reza Pahlevi

Untuk mengetahui apakah Kabupaten Pekalongan sudah efektif atau efisien dalam pengelolaan retribusi daerahnya maka penulis melakukan penelitian terhadap tingkat efektifitas dan efisiensi serta bagaimana gambaran kendala dalam pemungutannya dan potensi yang mampu dikembangkan.Metode analisis yang digunakan dalam penelitian ini adalah menggunakan analisis deskriptif kuantitaf dan jenis data yang digunakan berupa data time series (periode 2010-2014) dan data wawancara (berupa kuisioner dan wawancara mendalam).Hasil dari penelitian menunjukkan tingkat efektifitas yang baik dan kurangnya efisien dalam pengelolaan retribusi daerah. Implementasi pemungutan retribusi masih banyak ditemukan hambatan dalam pelaksanaannya serta masih kurangnya potensi retribusi daerah yang dapat digali dengan baik.Pemerintah Kabupaten Pekalongan diharapkan mampu meningkatkan target anggaran, juga memperketat/selektif dalam pengeluaran biaya retribusi serta pengelolaan pemungutan dilakukan secara tegas dan trasparan. Pemerintah Kabupaten juga harus mengevaluasi dan mendorong sektor retribusi yang berkembang dan terbelakang. To find out if Pekalongan have been effective or efficient in the management of a local levy, the authors conducted a study of the effectiveness and efficiency as well as how the image of the constraints in the collection and the potential that is able to be developed. The analytical method used in this research is using quantitative descriptive analysis and the type of data used in the form of time series data (2010-2014) and the interview data (in the form of questionnaires and in-depth interviews). Results from the study showed a good level of effectiveness and a lack of efficient management levies. Implementation of fee collection are still many obstacles in its implementation and the lack of potential retribution that can be explored properly. Pekalongan regency government is expected to increase the budget targets, also tighten / selective in expenses levy and collection management is done explicitly and transparently. District government should also evaluate and encourage the sector that is developing and underdeveloped retribution.


2019 ◽  
Vol 2 (2) ◽  
pp. 462-467
Author(s):  
Mega Romauly Tampubolon ◽  
Muhammad Yunus ◽  
Liana Liana

The purpose of this study is: to determine the effect of consumer perceptions on purchasing decisions at Perum Bulog Sub Divre Pematangsiantar. This study uses a library research design and field research. This type of data uses qualitative and quantitative data. Data sources are primary data and secondary data. Data collection was carried out by means of questionnaires, interviews, and documentation. Test the research instrument using the validity test and reliability test. The data analysis technique used is normality test, qualitative descriptive analysis, and quantitative descriptive analysis. The results of this study can be concluded as follows: Consumer perceptions have a positive and significant effect on purchasing decisions either simultaneously or partially. There is a strong and positive relationship between consumer perceptions of purchasing decisions. The level of purchase decisions can be explained by consumer perceptions. Consumer perceptions have a positive and significant effect on purchasing decisions at Perum Blog Sub Divre Pematangsiantar


2017 ◽  
Vol 13 (2A) ◽  
pp. 253
Author(s):  
Jeremy ., Ponto ◽  
Noortje M. Benu ◽  
Ribka M. Kumaat

This study aims to determine the trend of agricultural production in supporting food self-sufficiency program "PAJALE" in Bolaang Mongondow District. This research conducted for 3 months. The data used in this research is secondary data obtained from Agriculture Department of North Sulawesi Province. The variables that will be measured in this research are (1). Rice production Year 2015 - 2016, (2). Corn production Year 2015 - 2016, (3). Soybean Production Year 2015 - 2016. The analysis used in this research is descriptive analysis using time series data. In conclusion, the production of rice, corn and soybean crops in 2015 is ATAP 2015 data. The research shows that there is an increase in rice production, corn, soybean in Bolaang Mongondow in 2015 - 2016, due to the presence of UPSUS in the form of 2015 until 2017.


2021 ◽  
Vol 3 (2) ◽  
pp. 69
Author(s):  
Rohim Rohim ◽  
Mike Triani

The purpose of this research is to determine (1) the effect of income on gas consumption in Indonesia (2) the effect of population on gas consumption in Indonesia (3) the effect of industrial growth on gas consumption in Indonesia. This type of research is descriptive and associative. The data used in this research is secondary data from Indonesia in the form of time series data from 1970 to 2019 and this data was obtained from official institutions of the World Bank and BP Statistic World. The data were processed using multiple linear regression. The results showed that the income had a negative and significant effect on gas consumption with a probability value of 0.0005 <0.05, the population had a positive and significant effect on gas consumption with a value of prob t-count of 0.0010 <0.05 and industrial growth had a positive and significant effect on gas consumption.  The significant to gas consumption in Indonesia with a value of prob t-count value of 0.5219 <0.05 and suggestions for further researchers to be able to analyze other factors that affecting gas consumption in Indonesia.  Because from the gas sectors, there are still many factors that affected gas consumption until the research results will be better


2017 ◽  
Vol 2 (1) ◽  
pp. 91-106
Author(s):  
Novi Indriyani Sitepu

This study aims to analyze the urgency of consumption in the economy and the implementation of Islamic values in public consumption behavior. The data used was time series data to food consumption on Indonesian from year 2011 to 2014. The analysis was conducted with qualitative method using the analysis techniques library research, are deskriptive analysis. The result shows that consumptive behavior becomes a habit Indonesian society, so the community income mostly just for consumption. Islam provides a solution that balanced consumption behavior that is not tabdjir and not ishraf.Artikel ini bertujuan untuk menganalisis tentang urgensi konsumsi dalam perekonomian dan implementasi nilai Islam pada perilaku konsumsi masyarakat. Data yang digunakan adalah data seri waktu (time series) terhadap konsumsi makanan di Indonesia dari tahun 2011 sampai dengan 2014. Analisis dilakukan dengan metode kualitatif dengan menggunakan tekhnik analisis library research yang bersifat deskriptif analisis. Hasil-hasil penelitian menunjukkan bahwa Perilaku konsumtif menjadi kebiasaan masyarakat Indonesia, sehingga penghasilan masyarakat sebagian besar hanya untuk konsumsi. Islam menawarkan pola konsumsi yang seimbang yaitu tidak tabdjir dan tidak ishraf.


Author(s):  
Indah Wahyuningsih

This research is about the influence of financing mudharabahincome of the result of profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015. The main problem in this research is how much financing mudharabahincome that calculated by ratio of mudharabahwhich is ratio of mudharabahincome and total revenue sharing income, influencing the profitability that calculated by return on assets (ROA) which is ratio of net income and total assets.             This research has a purpose to describe and explain the influence between financing mudharabahincome with profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015.            Research methods used in this research is quantitative descriptive analysis. The data used in this research is secondary data, in the form of financial statement of PT. Bank Muamalat Indonesia Tbk. as the population and the samples consist of quarter financial statement of PT. Bank Muamalat Indonesia that published from 2011 until 2015. The statistic method used to test the research hypothesis is simple regression.             After following the quantitative procedural, the result of this research show that financial mudharabahincome has influence the profitability, which is proved with the significant value is 0,009 that smaller than 0.05. It means that financial musharabahincome has influence the profitability. Keyword        : Mudharabah, Profitability, Return on Assets (ROA)


2018 ◽  
Vol 3 (4) ◽  
pp. 525-533
Author(s):  
Raudhatul Husna ◽  
Azhar Azhar ◽  
Edy Marsudi

Abstrak. Alih fungsi lahan atau lazimnya disebut sebagai konversi lahan adalah  perubahan fungsi sebagian atau seluruh kawasan lahan dari fungsinya semula (seperti yang direncanakan) menjadi fungsi lain yang membawa dampak negatif terhadap lingkungan dan potensi lahan itu sendiri. Penelitian ini bertujuan untuk mengetahui apakah harga lahan, kepadatan penduduk, produktivitas padi dan jumlah PDRB dapat mempengaruhi alih fungsi lahan sawah di Kabupaten Aceh Besar. Data yang digunakan dalam penelitian ini adalah data sekunder. Data yang dikumpulkan adalah data time series dengan range tahun 2002 sampai 2016. Penelitian ini menggunakan metode analisis  regresi linier berganda. hasil penelitian dan pembahasan serta pengujian SPSS menunjukkan bahwa harga lahan, kepadatan penduduk, dan produktivitas padi berpengaruh nyata terhadap alih fungsi lahan sawah di Kabupaten Aceh Besar. sedangkan jumlah PDRB tidak berpengaruh terhadap alih fungsi lahan sawah. Hal ini ditunjukkan oleh koefisien regresi untuk variabel jumlah PDRB sebesar 0,00015. Hasil pengujian statistik menunjukkan nilai t hitung untuk jumlah PDRB sebesar 1,315 dengan nilai signifikan sebesar 0,218. Sedangkan nilai t tabel sebesar 1,782 yang berarti nilai t hitung t tabel (1,315 1,782).  Factors Affecting The Conversion Of Paddy Fields In Kabupaten Aceh Besar Abstract. Land use change or commonly referred to as land conversion is a change in the function of part or all of the land area from its original function (as planned) into other functions that bring negative impacts to the environment and the potential of the land itself. This study aims to find out whether the price of land, population density, rice productivity and the amount of GRDP can affect the conversion of rice field functions in Aceh Besar District. The data used in this research is secondary data. The data collected is time series data with range of year 2002 until 2016. This research use multiple linier regression analysis method. the results of research and discussion and testing of SPSS showed that land price, population density, and rice productivity significantly affected the conversion of wetland in Aceh Besar district. while the number of GDP does not affect the conversion of wetland. This is indicated by the regression coefficient for the GRDP variable of 0.00015. The results of statistical tests show the value of t arithmetic for the amount of GRDP by 1.315 with a significant value of 0.218. While the value of t table of 1.782 which means the value of t arithmetic t table (1,315 1.782).


Media Ekonomi ◽  
2017 ◽  
Vol 20 (1) ◽  
pp. 83
Author(s):  
Jumadin Lapopo

<p>Poverty is being a problem in all developing countries including Indonesia. Among goverment programs, poverty has become the center offattention in policy at both of the regional and national levels. Looking at thephenomenon of poverty, Islam present with solution to reduce poverty through Zakat. This study aims to analyze the effect of ZIS and Zakat Fitrah against poverty in Indonesia in 1998 until 2010, data used in this study is secondary data and uses time series data, for the dependent variabel is poverty and for independent variables are ZIS and Zakat Fitrah. The analysis tools used in this study is to use multiple regression analysis model and the assumptions of classical test using the software Eviews-4. In this study also concluded that the ZIS variables significantly affect to the reduction of poverty in Indonesia although the effect is very small. In the variable Zakat Fitrah not significantly affect poverty reduction in Indonesia because of the nature of Zakat Fitrah is for consumption and not for long-term needs. The results of this study can be used for the management of zakat to be able to develop the management and to get a better system for distribution of zakat so that the main purpose of zakat can be achieved to reduce poverty.<br />Keywords : Poverty, Zakat Fitrah, ZIS.</p>


2019 ◽  
Vol 16 (1) ◽  
pp. 1-10
Author(s):  
Novegya Ratih Primandari

This research aims to analyze effect of economic growth, inflation and Unemployment on the Rate of Poverty in the Province of South Sumatera. This research used secondary data in the form of time series data from 2001-2017. The method used quantitative approach by applying a linear regression model with OLS estimation Ordinary Least Square (OLS) method. The results of this study indicate that partially and simultaneously Economic Growth, Inflation and Unemployment have a significant effect on the Poverty Rate in the Province of South Sumatera.


2019 ◽  
Vol 154 ◽  
pp. 108861 ◽  
Author(s):  
Aleem Dad Khan Tareen ◽  
Malik Sajjad Ahmed Nadeem ◽  
Kimberlee Jane Kearfott ◽  
Kamran Abbas ◽  
Muhammad Asim Khawaja ◽  
...  

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