Suchergebnisse

Non-tax state revenues are sources of Indonesian state revenues originating from levies paid by individuals or entities, where all proceeds of such revenues are managed by the government in which the proceeds from the direct or indirect benefits of services and utilization of resources and rights obtained from the state, based on taxation legislation. The purpose of this study is to ensure that government bureaucracy (governance) punishes achieving goals by implementing risk management and control. BPKP as an APIP that has authority based on the law and presidential regulation in the management of PNBP, must be proactive, initiative, anticipative to help formulate, plan, implement policies for monitoring PNBP management.Keywords: government internal control apparatus, goverment, regulation in the managemeent of PNBP

Reform is a step taken by the government, one of which is in the area of local government financial management funds. Demands for the creation of good governance that has become the will of most people in achieving the goals and ideals of the nation and state. Accountability philosophically arises because of the power in the form of mandates / mandates given to someone to carry out their duties in order to achieve a certain goal by using existing supporting facilities. This study aims to analyze whether the system and procedures for implementing PAD receipts in the Regional Tax and Retribution Management Board of Manado City are adequate. The method of analysis used in this study is descriptive method. The results of this study indicate that the system and procedures for cash receipts carried out by the Regional Tax and Retribution Management Board of the City of Manado are in accordance with the systems and procedures contained in PERMENDAGRI 59 of 2007 for cash receipts, especially in regional taxes and leviesKeywords : Systems and Procedures, Cash Receipts, Local Revenue, Tax Management and Retribution Board of the City of Manado, PAD.

Budget is a blueprint of the existence of a State and is a future directive. The Local Government Budgeting Process should be a benchmark for achieving the expected performance, so that regional budget planning should be able to clearly describe the performance objectives. With the preparation of a good budget, can be easily obtained information in decision-making. Local governments are responsible for the management of local finances. In the implementation of regional financial management, the regional head holds the general power obliged to carry out in accordance with the Rules that have been determined. In order for the implementation of local financial management carried out in an orderly and obedient to the applicable legislation. The purpose of this research is to know how the process of budget preparation and how the financial performance in Sonder District of Minahasa regency. Data collection method used is qualitative descriptive analysis that is by describing the preparation of budget and financial performance of local government in subdistrict sonder. The results of the research show that the process of Budgeting Process in Sonder District starts from the preparation of the Local Government Work Plan (RKPD), KUA / PPAS up to the Working Budget Plan of Local Government Work Unit (RKA-SKPD) Then presented to the Implementation Document of the Budget of Work Unit of Regional Region (DPA-SKPD). Budgeting and financial performance of local government in Kecamatan Sonder is quite effective. where the budgeting is done using the Planning, Programming, and Budgeting System (PBBS) approach, and the financial performance in the preparation of the budget goes well despite the delay but the implementation is still good and under control. This can be seen from how the process of preparing the budget and strategic plans that are set in the long term.Keywords: Budget Drafting Process, Financial Performance

Supervision over the implementation of local government is done by Provincial Inspectorate and District / City. Supervision over the implementation of regional government is a mandate from the provisions of Article 378 of Law Number 23 Year 2014 on Regional Government. The purpose of this study is to evaluate the performance of supervision and management of regional finances at the Inspectorate of South Minahasa Regency is in accordance with BPKP Regulation no. 16 Year 2015, know what is done in overcoming obstacles on the performance of supervision of local financial management at the Inspectorate of South Minahasa District. The method used in this research is descriptive qualitative method. The results showed that the performance of supervision of regional financial management at Inspectorate of South Minahasa Regency not yet in accordance with Regulation of BPKP. 16 Year 2015. This is due to several obstacles, among others: the APIP enhancement capability assessment program, the Inspectorate of South Minahasa Regency is still considered at the lowest level so that the impact on APIP performance has not been effective.Keywords: Evaluation, Performance, Monitoring, Financial Management

The Government through the Directorate General of Taxation has stipulated Government Regulation (PP) Number 46 Year 2013 concerning Tax on MSMEs. In helping small and medium economic activities, the government provides tax services for the UMKM Taxpayers with a 1% tax rate charged on the gross sales cycle of up to Rp 4.8 billion per year. This study aims to explain the growth of the number of taxpayers, before and after the application of PP. No. 46 Year 2013, also aims to explain the acceptance of Income Tax Article 4 Paragraph (2) in the working area of KPP. Pratama Luwuk. This research uses descriptive qualitative analysis method. The results of this study indicate that after the application of PP. No. 46 Year 2013 has decreased the growth of taxpayers by -2.43%, while the average income tax Article 4 Paragraph (2) from PPh UMKM for forty-two months since the implementation of PP. No. 46 Year 2013 is 2.58% with Very Less criteria. In the future, the government especially KPP Pratama Luwuk must be more active and keen in exploring the potential of tax revenue and maintain performance in managing tax revenue, and to evaluate the implementation of PP.No. 46/2013 as the next policy review.Keywords: Government regulation No.46 of 2013, income tax, receipt.

Regional Income is a source of regional finance and government financing. One of the original income receipts derived from the Regional Tax one of which is tax Hotel. This study was conducted to determine the potential of the hotel tax, the level of effectiveness and Contributions Taxes as a source of regional revenue Tomohon. The analysis method used is descriptive method Quantitative and analyze tax receipts Hotel of the Year 2011-2014. The results showed that the level of effectiveness of a Hotel Tax Year 2011-2014 ineffective. Taxes contribution as a source of regional revenue Tomohon over the last four years and a maximum rated not included in the criteria for contributions "very poor". Based on the results of tests conducted by researchers Potential Pick Taxes owned by the City of Tomohon is Rp.333.140.460. The existence of several barriers such as the lack of supporting facilities such as places of entertainment, which is not accurate setting of targets as well as the threat of natural disasters makes visitors reluctant to stay in Tomohon. Extension of paying taxes to the public awareness and create art festival activities are some of the efforts that have been made by the government to increase the contribution of hotel tax as a source of regional revenue in Tomohon.

Perwujudan good government, masyarakat disetiap daerah menuntut, mengontrol dan memperbaiki kinerja pemerintah daerah. Paradigma tersebut telah mendorong pemerintah memberikan otonomi daerah seluas-luasnya tapi harus diimbangi dengan Pengelolaan Keuangan Daerah. APBD merupakan agenda strategis bagi peningkatan kesejahteraan masyarakat. Tapi tidak semua daerah berhasil memfungsikan APBD secara tepat. Penelitian ini dilakukan pada Dinas Kesehatan Provinsi Sulawesi Utara yang membahas tentang Belanja Langsung. Tujuan penelitian ini membahas tentang Analisis Belanja Langsung Pada Dinas Kesehatan Provinsi Sulawesi Utara tahun 2010-2013, yaitu untuk mengetahui tingkat Varians (selisih), Pertumbuhan Belanja Langsung dan Efisiensi Belanja Langsung yang terjadi pada Dinas Kesehatan. Metode analisis yang digunakan yaitu Metode Analisis Deskriptif. Hasil penelitian menunjukan varians belanja tahun 2010-2013 dengan selisih negatif masuk kategori vafourable variance, tingkat pertumbuhan belanja tertinggi pada tahun 2011, dan pertumbuhan belanja terendah pada tahun 2012 dan tingkat efisiensi belanja terjadi tahun 2010-2013 dengan hasil rata-rata dibawah 100% sehingga belanja langsung dapat dikatakanefisien.Sebaiknya pimpinan Dinas Kesehatan Provinsi Sulawesi Utara tetap mempertahankan atau lebih meningkatkan program-program yang sesuai dengan perencanaan yang matang dan kinerja pegawai yang harus efisien. Kata kunci: belanja langsung, varians, pertumbuhan, efisien.

Law no. 32 of 2004 on Local Government to determine local taxes one source of revenue coming from the region. For that we need to examine how big the contribution of restaurant tax to PAD Bitung City. Local taxes are divided into two parts: provincial tax and city / county tax. One type of city / district tax is Restaurant Tax. This study aims to determine the contribution of restaurant tax Bitung City. Research method used in this research is descriptive analysis method. The object of research is taken at the Office of Regional Tax and Retribution Board of Bitung City. This study shows the calculation by using the contribution analysis can be seen that the contribution of restaurant tax Bitung city in the period 2013 - 2017 decreased. The rate of growth of restaurant tax in the early period had experienced a growth in restaurant tax revenues despite the last year (2017) there was a very significant decrease so that the value is negative. This study shows that Bitung City Government has not been able to reach the target that has been determined, this is because not yet maximum supervision from the Office of Revenue Management Finance and Regional Assets Bitung City in levy restaurant tax, so there are still many restaurants that do not pay taxes. The conclusion obtained is the analysis of restaurant tax contribution in the City of Bitung in the year 2013 amounted to 2.41% and there was a decrease in 2017 to become 1.09%. For that Bitung City Local Government should be more firm and pro active again in levy restaurant tax.Keywords: Restaurant Tax, PAD

Statement of Government Accounting Standards (PSAP) 07 is the accounting standard for property, plant and equipment including recognition, determination of carrying amount, accounting treatment of revaluation and impairment of carrying value of property and equipment. This study aims to determine the suitability of the application of accounting depreciation of fixed asset based on PSAP 07 at the Public Works Department of North Sulawesi Province. The data used is the report of depreciation in fiscal year 2016. The method used is descriptive analysis method. The results of the research indicate that the Public Works Agency in the application of fixed asset depreciation, the determination of depreciation value, the useful life of the asset, the use of depreciation method and the determination of the book value of the asset is in accordance with PSAP 07, however in the implementation of recording into reporting depreciation of fixed assets, has not implemented it independently but is done by the Regional Financial Management and Asset Board (BPKAD) of North Sulawesi Province somehow it is not in accordance with the assumption of entity independence in Government Regulation Number 71 of 2010 on Government Accounting Standards. It is expected that the Public Works Department of North Sulawesi Province may apply accounting for depreciation in accordance into applicable regulations.Keywords : PSAP 07, Depreciation of Fixed Asset, Implementation of Depreciation

Locally-generated revenue (PAD) is all income obtained locally and collected based on prevailing laws and regulations. PAD sourced by local taxes, local retribution, management result of separated regional wealth, and other legitimate PAD. Local taxes is a tax which collected and managed by the government and used to finance regional development. Local taxes is a potential component to increase PAD. This study aims to know how much the contribution of local taxes as a source of PAD and to know the effectiveness of local taxes in Bitung City. This study was conducted on Badan Pengelola Pajak dan Retribusi Daerah. The results show that the contribution of local taxes as a source of PAD in Bitung City during the period 2013-2017 is in good category with an average contribution 40,98% per year. The biggest contribution from street lighting tax and the lowest contribution from swallow nest tax. As for the effectiveness of local taxes during the period 2013-2017 is in very effective category with a percentage more than 100% each year.Keywords: contribution, effectiveness, local taxes, locally-generated revenue

Surface water tax is one of the local taxes levied by the provincial government as one of the sources of local revenue. Surface water taxes are a tax on the collection and/or utilization of surface water. The objective of this research is to know the use of surface water tax accounting whether the use of surface water tax has been in accordance with applicable laws, tax laws and local regulations. The research was conducted at the Regional Water Supply Company (PDAM) of North Minahasa Regency which is located at Worang By Pass Street Number 1, District Airmadidi. The method used in this research is comparative descriptive method. The results show that the PDAM of North Minahasa Regency calculated and paid a relatively small surface water tax for 2014, 2015 and 2016.Keywords : tax, surface water, evaluation

In running the government, a State must run the economy well. This affects the country for the prosperity of society development in order to achieve the objectives set by the State Act. One aspect in the implementation of the necessary development funding comes from tax revenue. The purpose of this study was to determine the mechanism of calculation, recording and reporting of Income Tax Article 23 on the procurement of goods in this respect rental services heavy loads PT.William Perkasa Makmur. The analysis method used in this research is descriptive analysis method. The results showed that as a company engaged in the field of contracting and rental of heavy equipment, PT. William Makmur Perkasa continue to provide tools that have the best quality and the weight to be able to sustain the work. The company realizes the development in this area both by the Government and private parties, seen also with the advent of the projects undertaken by the Government to prepare the facilities and infrastructure to support the development of the area, of course, which is a prerequisite for the entry of investors in investing. Laws and regulations on taxation applicable always changes the company should remain always pay attention to it. This is important so that it can determine the amount of income tax 23 in accordance with the existing rules.

This research was conducted at PT. Makmur Auto Mandiri Manado, located in Malalayang, Manado city. While the implementation time of this research was carried out in march 2018 until it tas finished. PT. Makmur Auto Mandiri is a company that sells two-wheeled motor vehicles. Thus the company cannot be separated from the imposition of VAT. The company is also subject to income tax 22 for the sale of two-wheeled motor vehicles to the Government which os directly collected by the government treasurer. The purpose of this reseach was to explain how the recording and reporting of VAT and Income Tax Article 22 at PT. Makmur Auto Mandiri. Data sources are taken from tax documents related to research. In this reseach the author uses descriptive method. From the research conducted it can be concluded that PT. Makmur auto Mandiri has carried out tax obligations in accordance with th applicable tax laws. The author still finds some problems in reporting that are not in accordance with the legislation. In addition to evaluation, the author also provides advice that can be considered by the company as input and improvement for the company in terms of better taxation.Keywords: VAT, Income Tax Article 22, Recording and Reporting.