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Analysis of Tax Amnesty Developments in Indonesia Hasbi Assidiki Mauluddi; Hasanuddin Hasanuddin; Sahrullah Sahrullah; Nur Widyawati; Alamsjah Alamsjah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4800

Abstract

This study aims to analysis of tax amnesty developments in Indonesia during the period 1984 to 2018. The research analysis uses a qualitative descriptive approach. Overall data used in this study is secondary data obtained from the results of systematic recording in the form of time series data. The results of the study show that tax amnesty in Indonesia has been successful in terms of the amount of funds received, especially those from declarations, but less successful in terms of repatriation..
Analisis Faktor - Faktor yang Mempengaruhi Pendapatan Asli Daerah di Kabupaten Gowa Provinsi Sulawesi Selatan Jam’an Jam’an; Alamsjah Alamsjah; Primus Leonard Noveri
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1459

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui kondisi Pendapatan Asli Daerah di Kabupaten Gowa dan Faktor-faktor yang mempengaruhi kondisi Pendapatan Asli Daerah di Kabupaten Gowa. Metode dalam penelitian ini adalah penelitian kualitatif, dengan teknik analisis data deskriptif. Tujuan penelitian. Teknik pengumpulan data yang dilakukan dalam penelitian ini adalah teknik dokumentasi dan wawancara. Berdasarkan hasil teknik dokumentasi bahwa kondisi pendapatan asli daerah di Kabupaten Gowa sudah melampaui target dari tahun 2016-2020, rata penerimaan target pendapatan asli daerah di Kabupaten Gowa selalu lebih dari seratus persen. Semakin besar penerimaan Pendapatan Asli Daerah maka semakin baik dan semakin optimal pengelolaan Pendapatan Asli Daerah tersebut. Faktor-faktor yang mempengaruhi tercapainya pendapatan asli daerah di Kabupaten Gowa adalah besarnya kontribusi beberapa sumber pajak, yaitu pajak BPHTB sebesar 17,16 %, pajak penerangan jalan sebesar 13,09% dan PBB sebesar 5,61 %. Total keseluruhan kontribus pajak terhadap Pendapatan Asli Daerah sebesar 43,33%, retribusi daerah sebesar 30,5%, pendapatan lain-lain PAD yang sah sebesar 24,22% dan hasil pengelolaan kekayaan daerah sebesar 1,95%. Tingginya penerimaan Pendapatan pajak didukung oleh kepatuhan wajib pajak yang cukup tinggi. Kata Kunci: Pendapatan Asli Daerah, Faktor-Faktor yang Mempengaruhi Pendapatan Asli Daerah. Abstract : The purpose of the study was to determine the condition of Regional Original Income in Gowa Regency and the factors that influence the condition of Regional Original Income in Gowa Regency. This research is qualitative research, with descriptive data analysis techniques.. Data collection techniques used in this research are documentation and interview techniques. Based on the results of the documentation technique that the condition of regional original income in Gowa Regency has exceeded the target from 2016-2020, the average revenue target of regional original income in Gowa Regency is always more than one hundred percent. The greater the revenue from the Regional Original Revenue, the better and the more optimal the management of the Regional Original Income. The factors that influence the achievement of local revenue in Gowa Regency are the contribution of several tax sources, namely the Customs Duty on Land and Building Rights Acquisition of 17.16%, street lighting tax of 13.09% and Land and Building Tax of 5. 61%. The total contribution of taxes to Original Regional Revenue is 43.33%, regional retribution is 30.5%, other legitimate PAD income is 24.22% and the result of regional wealth management is 1.95%. The high revenue tax revenue is supported by a fairly high taxpayer compliance. Keywords: Regional Original Income, Factors Affecting Regional Original Income.