ABSTRACT : (This research aimed to discover: 1) the local taxes contribution per sector to the Local OwnSource Revenue (PAD ~Indonesian) of Tarakan City from 2010 to 2019; 2) the tax effort achievement level in
Tarakan City from 2010 to 2019; 3) the local taxes acceptance efficiency level in Tarakan City from 2010 to
2019; 4) the local taxes acceptance effectiveness level in Tarakan City from 2010 to 2019; 5) the local taxes
acceptance elasticity per sector in Tarakan City from 2010 to 2019.This research used the quantitative
descriptive method. The data used were from 2010 to 2019 data. The data used were secondary data. The
collected data were the official data from the Department of Management of Regional Revenue, Finance and
Assets (DPPKAD ~Indonesian) and the Statistics Central Agency (BPS ~Indonesian) of TarakanCity.The results
showed that the local taxes contribution to the PAD of Tarakan City from 2010 to 2019 was 43.3% each year.
However, by looking at the local taxes contribution per sector, the average taxes contribution was less than 1%
each year. The tax effort in Tarakan City was averagely 0.15% each year. The efficiency level of Tarakan City
averagely reached 4.87% each year. The effectiveness level of Tarakan City averagely was 96% each year. The
average elasticity level was 0.03% each year. The Elasticity Taxes for hotels was 1.23% in average, 1.09% for
restaurants in average, 5.02% for the severance Type-C in average, 99.43% for the underground water in
average, 50.34% for swifts’ nest in average, and 3.34% for the Acquisition Duty of Right on Land and Building
(BPHTB ~Indonesian); and less than 1% for other taxes sector elasticity.
KEYWORDS: Tax Effort, Efficiency, Effectiveness, Elasticity, Local Taxes, Local Own-Source Revenue.
International Journal of Business and Management Invention (IJBMI)inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
THE EFFECT OF FISCAL DECENTRALIZATION AND PAPUA SPECIAL AUTONOMY AGAINST DIRE...Suwandi, Dr. SE.,MSi
The aim of this study was to understand and analyze the significance of the influence of The Fiscal Decentralization and Papua Special Autonomy against Direct expenditure of district / city governments in Papua. Results of analysis and hypothesis testing, concluding that the Fiscal Decentralization effects, fiscal decentralization is intended to finance the implementation of the tasks of government, public services and regional development. In the structure regionl expenditure, the direct budget includes (1) personnel expenditure (temporary honor); (2) goods and services expenditures; and (3) capital expenditure. Thus, large-small fiscal decentralization will directly influence significantly to direct expenditure of district / city governments. The influence of fiscal decentralization of funds from the central government to direct expenditure of district / city significantly, on the one hand implies that fiscal decentralization policy tends to improve further fiscal dependence on government expenditure of district / city towards decentralization of central funds. In other words, direct expenditure by the district / city government is still relying on the reception of funds transfers from the central government. But on the other hand, the effects of fiscal decentralization of funds towards direct expenditure significantly implies that local governments have been able to manage fiscal decentralization funds for the purpose of increasing investment pemerintah. One of component in direct expenditures are capital expenditures that are necessary in the process of accelerating developments of district. Increased expenditure on capital goods as a result of an increase in funding for fiscal decentralization, is expected to enlarge in the district
This document discusses regional autonomy and natural resource management in Indonesia. It analyzes the relationship between regional autonomy and how natural resources are managed at the local level. While regional autonomy aims to give more authority to local governments, in practice the central government still places many restrictions on local powers. As a result, local governments struggle to effectively use the authority delegated to them. This includes difficulties with planning, budgeting, and reducing dependence on central government financial assistance. The document also examines challenges for natural resource management policies from economic and political crises. It argues local governments need more flexibility to develop policies and manage natural resources in order to generate adequate local revenues and support fiscal decentralization under regional autonomy.
The Influence of Local Own Income and balanced Fund on HDI With Capital Expen...AJHSSR Journal
ABSTRACT: This study aims to examine the effect of Regional Original Income and Balancing Funds on the
Human Development Index with Capital Expenditure as an intervening variable. The population for this study is
regencies/cities in Central Java from 2019 to 2021. Sampling was carried out using the purposive sampling
method, based on the specified criteria a sample of 105 regencies/cities was obtained from 2019 to 2021. The data
analysis technique used the classical assumption test and descriptive statistical analysis, classical assumption
test, multiple linear regression analysis, Sobel test with SPSS 26. The results show that Local Own Income has an
effect on the Human Development Index, Balancing Funds have an effect on the Human Development Index,
Local Own Income has no effect on the Human Development Index , Balancing Funds have an effect on Capital
Expenditures, Capital Expenditures have an effect on the Human Development Index, Capital Expenditures do
not mediate Regional Original Income on the Human Development Index, Capital Expenditures do not mediate
Balancing Funds on the Human Development Index.
Keywords -regional original income, balancing funds, capital expenditures, human development index.
Local Level Financial Systems: A Study on Three Union at Sylhet Sadar Upazill...Triple A Research Journal
BSTRACT
In this research paper has tried to show, first look at the context of financial systems of local level finance particularly three union at Sylhet Sadar Upazilla. This study conducted following mixed (both qualitative and quotative research) approach based on primary and secondary source to give out purpose of this study. Some case studies have considered reveal the study findings. This study intended to represent picture of local finance system at grassroots level. Findings also suggest that, effective local government procurement policies and practices contribute to sound financial management.
Keywords: Finance, Local Level, System, Local Government
This document discusses a study that examines the effect of regional original income, general allocation funds, and special allocation funds on regional financial performance in Nusa Tenggara Timur province from 2015-2019, with capital expenditures as an intervening variable. The study uses quantitative data on income, funds, expenditures, and financial performance ratios. The results found that regional original income did not affect capital expenditures, while general and special allocation funds did affect expenditures. Income, funds, and expenditures also impacted financial performance, though income and special funds did not each have a direct effect. The study aims to evaluate budget use in the region for community welfare.
The Effect of Modernization of Administrative Systems, Fiscus Services, and L...AJHSSR Journal
ABSTRACT: Regional taxes are mandatory contributions to regions that are owed by individuals or entities
that are coercive in nature based on the law without receiving direct compensation and are used for regional
needs for the greatest prosperity of the people. This statement raises public participation and awareness to pay
taxes which is very necessary in order to increase state revenues from the tax sector. This study aims to analyze
the effect of system modernization, tax service services, and understanding simultaneously and partially on
vehicle tax compliance. The number of samples is 100 respondents. The data analysis technique used is
multiple linear regression analysis. The results of the study indicate that the modernization of the
administrative system, tax service services, and understanding of taxation have a significant positive effect on
motor vehicle taxpayer compliance. By looking at the results of this research, it is hoped that the government
will maximize the modernization of systems, services and understanding of taxpayers to maximize motor
vehicle taxes.
Do Regional Finance Accountability And Budgetary Composition Enhance Regional...inventionjournals
Accountability is pivotal factor in the implementation of successful good governance since accountability is an indicator whether public fund is spent properly or not. Another relevant factor is budgetary composition more particularly local tax revenue and capital expenditure due to their correlation with public service. Empirical evidence showed that regional finance accountability affected regional economic performance measured using the Supreme Audit Board opinion and the amount of saved fund had negative and significant influence towards Gross Regional Domestic Product. On the other hand, budgetary surplus had positive and significant influence towards the Gross Regional Domestic Product. Budgetary composition and regional expenditure improved regional economic performance measured using local tax revenue and capital expenditure that have positive and significant influence towards Gross Regional Domestic Product.
International Journal of Business and Management Invention (IJBMI)inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
THE EFFECT OF FISCAL DECENTRALIZATION AND PAPUA SPECIAL AUTONOMY AGAINST DIRE...Suwandi, Dr. SE.,MSi
The aim of this study was to understand and analyze the significance of the influence of The Fiscal Decentralization and Papua Special Autonomy against Direct expenditure of district / city governments in Papua. Results of analysis and hypothesis testing, concluding that the Fiscal Decentralization effects, fiscal decentralization is intended to finance the implementation of the tasks of government, public services and regional development. In the structure regionl expenditure, the direct budget includes (1) personnel expenditure (temporary honor); (2) goods and services expenditures; and (3) capital expenditure. Thus, large-small fiscal decentralization will directly influence significantly to direct expenditure of district / city governments. The influence of fiscal decentralization of funds from the central government to direct expenditure of district / city significantly, on the one hand implies that fiscal decentralization policy tends to improve further fiscal dependence on government expenditure of district / city towards decentralization of central funds. In other words, direct expenditure by the district / city government is still relying on the reception of funds transfers from the central government. But on the other hand, the effects of fiscal decentralization of funds towards direct expenditure significantly implies that local governments have been able to manage fiscal decentralization funds for the purpose of increasing investment pemerintah. One of component in direct expenditures are capital expenditures that are necessary in the process of accelerating developments of district. Increased expenditure on capital goods as a result of an increase in funding for fiscal decentralization, is expected to enlarge in the district
This document discusses regional autonomy and natural resource management in Indonesia. It analyzes the relationship between regional autonomy and how natural resources are managed at the local level. While regional autonomy aims to give more authority to local governments, in practice the central government still places many restrictions on local powers. As a result, local governments struggle to effectively use the authority delegated to them. This includes difficulties with planning, budgeting, and reducing dependence on central government financial assistance. The document also examines challenges for natural resource management policies from economic and political crises. It argues local governments need more flexibility to develop policies and manage natural resources in order to generate adequate local revenues and support fiscal decentralization under regional autonomy.
The Influence of Local Own Income and balanced Fund on HDI With Capital Expen...AJHSSR Journal
ABSTRACT: This study aims to examine the effect of Regional Original Income and Balancing Funds on the
Human Development Index with Capital Expenditure as an intervening variable. The population for this study is
regencies/cities in Central Java from 2019 to 2021. Sampling was carried out using the purposive sampling
method, based on the specified criteria a sample of 105 regencies/cities was obtained from 2019 to 2021. The data
analysis technique used the classical assumption test and descriptive statistical analysis, classical assumption
test, multiple linear regression analysis, Sobel test with SPSS 26. The results show that Local Own Income has an
effect on the Human Development Index, Balancing Funds have an effect on the Human Development Index,
Local Own Income has no effect on the Human Development Index , Balancing Funds have an effect on Capital
Expenditures, Capital Expenditures have an effect on the Human Development Index, Capital Expenditures do
not mediate Regional Original Income on the Human Development Index, Capital Expenditures do not mediate
Balancing Funds on the Human Development Index.
Keywords -regional original income, balancing funds, capital expenditures, human development index.
Local Level Financial Systems: A Study on Three Union at Sylhet Sadar Upazill...Triple A Research Journal
BSTRACT
In this research paper has tried to show, first look at the context of financial systems of local level finance particularly three union at Sylhet Sadar Upazilla. This study conducted following mixed (both qualitative and quotative research) approach based on primary and secondary source to give out purpose of this study. Some case studies have considered reveal the study findings. This study intended to represent picture of local finance system at grassroots level. Findings also suggest that, effective local government procurement policies and practices contribute to sound financial management.
Keywords: Finance, Local Level, System, Local Government
This document discusses a study that examines the effect of regional original income, general allocation funds, and special allocation funds on regional financial performance in Nusa Tenggara Timur province from 2015-2019, with capital expenditures as an intervening variable. The study uses quantitative data on income, funds, expenditures, and financial performance ratios. The results found that regional original income did not affect capital expenditures, while general and special allocation funds did affect expenditures. Income, funds, and expenditures also impacted financial performance, though income and special funds did not each have a direct effect. The study aims to evaluate budget use in the region for community welfare.
The Effect of Modernization of Administrative Systems, Fiscus Services, and L...AJHSSR Journal
ABSTRACT: Regional taxes are mandatory contributions to regions that are owed by individuals or entities
that are coercive in nature based on the law without receiving direct compensation and are used for regional
needs for the greatest prosperity of the people. This statement raises public participation and awareness to pay
taxes which is very necessary in order to increase state revenues from the tax sector. This study aims to analyze
the effect of system modernization, tax service services, and understanding simultaneously and partially on
vehicle tax compliance. The number of samples is 100 respondents. The data analysis technique used is
multiple linear regression analysis. The results of the study indicate that the modernization of the
administrative system, tax service services, and understanding of taxation have a significant positive effect on
motor vehicle taxpayer compliance. By looking at the results of this research, it is hoped that the government
will maximize the modernization of systems, services and understanding of taxpayers to maximize motor
vehicle taxes.
Do Regional Finance Accountability And Budgetary Composition Enhance Regional...inventionjournals
Accountability is pivotal factor in the implementation of successful good governance since accountability is an indicator whether public fund is spent properly or not. Another relevant factor is budgetary composition more particularly local tax revenue and capital expenditure due to their correlation with public service. Empirical evidence showed that regional finance accountability affected regional economic performance measured using the Supreme Audit Board opinion and the amount of saved fund had negative and significant influence towards Gross Regional Domestic Product. On the other hand, budgetary surplus had positive and significant influence towards the Gross Regional Domestic Product. Budgetary composition and regional expenditure improved regional economic performance measured using local tax revenue and capital expenditure that have positive and significant influence towards Gross Regional Domestic Product.
Dimensions of Accountability and Transparency at Local Level Finance Manageme...Triple A Research Journal
ABSTRACT
In existing local level finance system have lack of accountability and transparency. Local government institutions in Bangladesh are very weak in providing basic services to the citizens and in promoting good governance in their constituencies due to low level of human capital in the local government bodies and absence of participatory decision–making governance. The overall local finance is not satisfactory. The existing problems in transparency and accountability at local level finance are lack of people’s participation in budgeting process, monitoring mechanism, using information technologies and skilled manpower. For ensuring accountability and transparency there should have appropriate well designed written laws and regulations, proper auditing and inspection, people’s participation in budgeting. The study has been conducted by analyzing both primary and secondary sources of data. The aim of this article is to raise discussion on ensuring accountability and transparency at local level finance in TukerBazar Union, Khandigaon Union and Khadimnagor Union under SylhetSadarUpazilla. Finally, the study has been evaluated how to ensure accountability and transparency at local level finance in TukerBazar Union, Khandigaon Union and KhadimNagor Union under SyhetSadearUpazilla.
Keywords: Accountability, Transparency, Local Finance, Ensure.
Counties in Kenya were given their first budgets to spend from March to June 2013 after devolution began. Most funds were spent on operations and maintenance (41%) and salaries (40%), leaving only 8% for development projects. Some counties spent 11% on unauthorized debts. Spending levels varied greatly between counties, with only 6 using over 90% of funds and 7 using under 50%. Counties faced challenges with weak capacity, financial management systems, and internet connectivity that slowed development spending and civic education.
This study aims to analyze the effect of the human development
index and financial performance on accountability through
transparency of the Indonesian government. The main theory
used in this research is Institutional Theory, supported by
Stakeholder Theory, and Agency Theory. A purposive sampling
technique was used in this study, then the final sample was 330
from the number of provinces in Indonesia for the category
Indonesian open budget transparency within 10 years, data was
obtained by grouping through a method of Internet search from
government websites and the Central Bureau of Statistics in
Indonesia. Collected data were processed with the use of tool
analysis descriptive quantitatively using the SEM method. The
results of this study found that Human Development Index and
General Allocation Fund had a significant effect, while Original
Local Government Revenue did not have a significant effect on
accountability through transparency, this research became a
reference for further researchers, and as a reference material for
provincial governments in determining policy
The Arrangement of Essence Regional Expansion and the Effectiveness against o...inventionjournals
This document summarizes a research paper on regional expansion and public services in Southeast Sulawesi Province, Indonesia. The paper examines: 1) the legal framework governing regional expansion, 2) the effectiveness of regional expansion in providing public services, and 3) factors hindering effective public services in new autonomous regions. It finds that while regional expansion aims to improve services, its effectiveness has been limited. Cultural, institutional, and financial factors have hampered services in newly formed autonomous regions. The paper concludes that the legal process of regional expansion needs improvement to better achieve its goals of regional development and high-quality public services.
03 Bank and Policy Journal ISSN 2790-1041.pdfPublisherNasir
ISSN - 2790 – 1041
E-ISSN - 2790 – 2366
Bank and Policy
Vol.2, Issue 2, 2022
Kuban, Russia - Baku, Azerbaijan
Published (Founder) by: International Meetings and Conferences Re-search Association – IMCRA
It was established 2021. VOEN:
11.[1 12]challenges of managing local government finance in nigeriaAlexander Decker
This document summarizes the challenges of managing local government finances in Nigeria. It discusses how local governments have limited financial autonomy and revenue sources due to dependence on state and federal allocations. This is exacerbated by issues like lack of transparency, undue interference by state governments, and corruption. The document traces the history of local governments in Nigeria and reforms like the 1976 reforms. It analyzes the objectives of fiscal federalism and revenue allocation in Nigeria. The document recommends granting local governments full financial autonomy and removing joint state-local government accounts to improve their ability to provide services.
11.[1 12]challenges of managing local government finance in nigeriaAlexander Decker
This document summarizes the challenges of managing local government finances in Nigeria. It discusses how local governments have limited revenue sources and financial autonomy due to their dependence on state and federal allocations. This has hindered their ability to effectively carry out development projects and provide services. The document traces the history of local governments in Nigeria and reforms like the 1976 reform. It analyzes issues like joint state-local government accounts that give states control over local funds. The House of Representatives is now pushing a bill to amend the constitution and grant local governments full financial autonomy in an effort to strengthen their ability to improve rural areas.
The document discusses factors affecting the realization of capital expenditures by health centers (Puskesmas) in Lamongan Regency, Indonesia that have become Regional Public Service Agencies (BLUD). It analyzes the impact of BLUD revenue, health DAK revenue, and regional original income on capital expenditures from 2018-2020. The study found that BLUD revenue and regional original income had a significant impact on capital expenditures, but health DAK income did not. The document provides background on BLUD financial management and regulations and reviews several previous related studies.
The document provides information about public participation in county government in Kenya. It discusses the National Youth Sector Alliance (NYSA) and its role in educating the public about participation in devolution. It outlines the county budget process and timelines. It also describes opportunities for public engagement at various stages of planning and budgeting. Finally, it discusses key concepts around devolution and the structure, roles and planning framework of county government as established by the Kenyan constitution.
The document summarizes the progress of the United Nations Joint Programme on Local Governance and Decentralized Service Delivery in Somalia (JPLG) in strengthening local governance and municipal finance through property taxation. Key accomplishments of JPLG include developing a legal framework for fiscal decentralization, establishing GIS-based property databases and automated accounting/billing systems to improve property tax collection, which has significantly increased revenues. Moving forward, efforts are needed to standardize and harmonize property tax regimes across regions to ensure fairness and further boost revenues for local services.
This document discusses the need for constitutional commissions and independent offices in Kenya to decentralize their services to align with the country's devolved system of government established in 2010. It notes that these state agencies must ensure reasonable access to their services across all parts of the country and directly engage with county governments rather than just the national government. The document recommends that these agencies review their mandates and strategies to account for socioeconomic differences between counties and determine the best approach to delivering services at the local level, whether through national offices with county missions or a more permanent county presence. It aims to help these agencies better support Kenya's transition to devolved governance as required by the constitution.
The Effect of Progressive Tax, Tax Socialization and Quality of Tax Officer S...AJHSSR Journal
ABSTRACT : Vehicle Tax is one of the potential sources of local revenue. Improving taxpayer compliance in
fulfilling their tax obligations, namely by imposing progressive taxes, conducting tax socialization and
improving the quality of tax officer services. The purpose of this study is to determine the effect of progressive
tax, tax socialization, and the quality of tax officer services on motor vehicle tax compliance. This study uses
quantitative data types. The data analysis technique used is multiple regression analysis, to test the validity of
the data in this study using validity and reliability tests, while to ensure that the regression model obtained is
the best model, the researchers tested the classical assumptions and then tested the data again with multiple
linear regression analysis. Based on the results of data processing, the results obtained from this study are
progressive tax, tax socialization and service quality of the tax officer partially positive and significant.
Keywords: Progressive tax, tax socialization, quality of tax officer services, taxpayer compliance
1. The document analyzes the effect of fiscal independence level and local revenue on human development index in districts and cities in North Sumatra, Indonesia from 2005 to 2009.
2. The results found that local revenue had a significant partial positive effect on human development index, while fiscal independence level did not have a significant partial effect.
3. Capital expenditure was found to have a full mediating role, where it indirectly mediated the effect of fiscal independence level on human development index.
Budget Allocation System of Regional Government Authority (Case Study at Sela...iosrjce
One important aspect of governance and development is a financial management system as a
realization of the budget policy, which providing the spirit of efficiency and effectiveness of budget,
transparency and public accountability, sense of justice, as well as the achievement optimally. However, the
budget allocation has not demonstrated a healthy balance between the central and local government budget, so
it causing vertical gap that greatly affect to the performance of the overall development. Along with regional
autonomy, the spirit of decentralization, democratization, transparency and accountability that characterizes
governance implementation process, particularly in the process of management policy of regional budget
allocation, should be a common concern in the management of the budget allocation in Selayar Regency by
considering the principle of fairness toward the priority programs and the fulfillment of a wider public
participation
Decentralized tax system and public expenditures in rwandaTheogene Habimana
Fiscal and tax decentralization is a mechanism for constraining the expansionary tendencies of governments. Under this approach, all-over the world central governments do not maximize social welfare and operate like monopolists in order to increase their control over the economy’s resources (Crawford, 2008). Therefore, tax decentralization means fiscal empowerment of the local governments. More specifically, it means devolution of taxing and spending powers to lower levels of government. A key argument supporting fiscal decentralization reform is that it can improve the public sector services and help reducing poverty (Ahmed, 2013) Some authors like Crawford, 2008 and Ahmed, 2013 argued that the benefits of tax decentralization are not as obvious as proponents of decentralization suggest, and there could be serious shortcomings that policymakers should be aware of in designing decentralization policies. Local Government accountability and resource allocation efficiency may not be achieved with decentralization when the scarcity of public sector administrative, financial and managerial capacity is more problematic at the lower levels of government (Collier, 2008). Conflicts between central and local governments as to what should be done are inevitable even if government tries faithfully to serve the interests of its (different) constituents. A choice of perspective is thus essential in approaching issues of tax decentralization. In addition, decentralization may impose constraints to the implementation of national policies and the creation of coordination channels across regions. Therefore, from the above problem, the researcher analyzed the contribution of decentralized tax system and public expenditures.
The impact of fiscal decentralization toward regional inequalities in eastern...Alexander Decker
Fiscal decentralization has not reduced regional inequality in Indonesia's Eastern Region based on an analysis of panel data from 16 provinces from 2001-2010. While population growth, education participation, and investment rates lowered inequality, fiscal decentralization did not. In the long run, economic structures in the region have diversified from traditional to modern patterns, consistent with theories of inverted-U development.
The document summarizes problems with Indonesia's recent decentralization policy and proposes solutions to address these issues. Specifically:
1) The policy has largely devolved power to district/city governments rather than empowering local institutions like village governments, leading to issues like lack of resources and services at lower levels.
2) To prevent failures, the document proposes "internal decentralization" that distributes power from district/city governments to sub-district and village levels. It also recommends strengthening local institutions like neighborhood associations to participate in decision making.
3) These changes would create a "new format" of regional autonomy with power focused at the lowest governmental levels rather than district/city, democratizing governance from within local
The role of local government in development involves administering basic services at the local level as delegated by national government. These include health, agriculture, infrastructure, and regulatory functions. Local governments generate revenue through taxes and shares of national taxes to fund their operations. While the Local Government Code of 1991 devolved many responsibilities and increased autonomy of local governments, issues remain such as inadequate funding, interference in personnel matters, and the need to further broaden tax bases and devolve additional powers and functions.
Financial Performance Analysisof Regional Governments and Its Influence on Co...AJHSSR Journal
ABSTRACT : This study aims to analyze financial performance, regional financial capacity and to find out
empirically the effect of the Regional Financial Independence Ratio, Fiscal Decentralization Ratio,
Effectiveness Ratio, and Regional Financial Efficiency Ratio on the Welfare of the City and District Community
of Jambi Province for the 2015-2020 Fiscal Year. The analytical tools used in this study are financial ratios
measuring tools, Regional Original Revenue performance analysis tools through share and growth measures
which are then described in a financial capability map using the quadrant method and index method, and using
panel regression to determine the effect of regional financial performance on welfare community, as measured
by the Human Development Index (HDI). The result of this research is that the level of independence of cities
and regencies throughout Jambi Province still depends on transfer funds from the Central Government. The
average regional independence ratio is 9.40%. The Fiscal Decentralization Ratio is not maximal with an average
Fiscal Decentralization Ratio of 8.33%. The effectiveness ratio has shown a positive trend with an average ratio
of 103.41%. Efficiency Ratio shows the expenditure for spending less efficient. Average Efficiency Ratio
99.62%. From the results of the analysis of regional financial capabilities, the average share and growth is < 1
which is included in the low category. Then by mapping the regional financial capacity based on the quadrant
method, the cities and regencies of Jambi Province are in quadrant IV position. Regional financial performance
simultaneously has a positive and significant effect on people's welfare. Regional financial independence has a
positive and not significant effect. Fiscal Decentralization has a negative and insignificant effect. Regional
Financial Effectiveness has a positive and insignificant effect. Regional Financial Efficiency has a positive and
insignificant effect.
Yemen:Choosing a model of fiscal decentralisation Jean-Marc Lepain
Fiscal decentralization models range from deconcentration, where sub-governments have little independent revenue and policy execution is decentralized, to devolution, where sub-governments have full authority over revenues and budgets. Yemen faces constraints including upcoming oil depletion, fiscal imbalances, and PFM weaknesses. A long-term, affordable, and efficiently integrated model is needed that considers Yemen's future economic strategy and improves gradually within fiscal and budgetary priorities.
STUDY ON THE DEVELOPMENT STRATEGY OF HUZHOU TOURISMAJHSSR Journal
ABSTRACT: Huzhou has rich tourism resources, as early as a considerable development since the reform and
opening up, especially in recent years, Huzhou tourism has ushered in a new period of development
opportunities. At present, Huzhou tourism has become one of the most characteristic tourist cities on the East
China tourism line. With the development of Huzhou City, the tourism industry has been further improved, and
the tourism degree of the whole city has further increased the transformation and upgrading of the tourism
industry. However, the development of tourism in Huzhou City still lags far behind the tourism development of
major cities in East China. This round of research mainly analyzes the current development of tourism in
Huzhou City, on the basis of analyzing the specific situation, pointed out that the current development of
Huzhou tourism problems, and then analyzes these problems one by one, and put forward some specific
solutions, so as to promote the further rapid development of tourism in Huzhou City.
KEYWORDS:Huzhou; Travel; Development
Enhancing Losari Beach Exploration: Augmented Reality for Immersive Visualiza...AJHSSR Journal
ABSTRACT: South Sulawesi, commonly known as Makassar, boasts rich cultural heritage and customs,
making it a prominent destination for tourism. Among its attractions, Losari beach stands out as a focal point for
visitors seeking to explore the city's natural beauty and cultural offerings. In this context, leveraging modern
technology such as augmented reality presents an innovative approach to showcasing Losari beach to potential
tourists. This research endeavors to introduce tourism assets in a more visually captivating manner through the
use of augmented reality. Utilizing software tools like Unity and Adobe Illustrator, the study focuses on creating
an immersive experience where tourists can interact with virtual representations of Losari beach. By simply
pointing their mobile phone cameras at designated markers or using barcode scanners, tourists can access
augmented reality features embedded within the application. The findings of this research aim to provide
valuable information, particularly for foreign tourists, about Losari beach, positioning it as a compelling
destination within South Sulawesi's diverse array of tourist attractions. Through this technological innovation,
the study seeks to enhance the visibility and appeal of Makassar city's tourism offerings on a global scale.
KEYWORDS: Visualizing, Losari Beach, Augmented Reality
More Related Content
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Dimensions of Accountability and Transparency at Local Level Finance Manageme...Triple A Research Journal
ABSTRACT
In existing local level finance system have lack of accountability and transparency. Local government institutions in Bangladesh are very weak in providing basic services to the citizens and in promoting good governance in their constituencies due to low level of human capital in the local government bodies and absence of participatory decision–making governance. The overall local finance is not satisfactory. The existing problems in transparency and accountability at local level finance are lack of people’s participation in budgeting process, monitoring mechanism, using information technologies and skilled manpower. For ensuring accountability and transparency there should have appropriate well designed written laws and regulations, proper auditing and inspection, people’s participation in budgeting. The study has been conducted by analyzing both primary and secondary sources of data. The aim of this article is to raise discussion on ensuring accountability and transparency at local level finance in TukerBazar Union, Khandigaon Union and Khadimnagor Union under SylhetSadarUpazilla. Finally, the study has been evaluated how to ensure accountability and transparency at local level finance in TukerBazar Union, Khandigaon Union and KhadimNagor Union under SyhetSadearUpazilla.
Keywords: Accountability, Transparency, Local Finance, Ensure.
Counties in Kenya were given their first budgets to spend from March to June 2013 after devolution began. Most funds were spent on operations and maintenance (41%) and salaries (40%), leaving only 8% for development projects. Some counties spent 11% on unauthorized debts. Spending levels varied greatly between counties, with only 6 using over 90% of funds and 7 using under 50%. Counties faced challenges with weak capacity, financial management systems, and internet connectivity that slowed development spending and civic education.
This study aims to analyze the effect of the human development
index and financial performance on accountability through
transparency of the Indonesian government. The main theory
used in this research is Institutional Theory, supported by
Stakeholder Theory, and Agency Theory. A purposive sampling
technique was used in this study, then the final sample was 330
from the number of provinces in Indonesia for the category
Indonesian open budget transparency within 10 years, data was
obtained by grouping through a method of Internet search from
government websites and the Central Bureau of Statistics in
Indonesia. Collected data were processed with the use of tool
analysis descriptive quantitatively using the SEM method. The
results of this study found that Human Development Index and
General Allocation Fund had a significant effect, while Original
Local Government Revenue did not have a significant effect on
accountability through transparency, this research became a
reference for further researchers, and as a reference material for
provincial governments in determining policy
The Arrangement of Essence Regional Expansion and the Effectiveness against o...inventionjournals
This document summarizes a research paper on regional expansion and public services in Southeast Sulawesi Province, Indonesia. The paper examines: 1) the legal framework governing regional expansion, 2) the effectiveness of regional expansion in providing public services, and 3) factors hindering effective public services in new autonomous regions. It finds that while regional expansion aims to improve services, its effectiveness has been limited. Cultural, institutional, and financial factors have hampered services in newly formed autonomous regions. The paper concludes that the legal process of regional expansion needs improvement to better achieve its goals of regional development and high-quality public services.
03 Bank and Policy Journal ISSN 2790-1041.pdfPublisherNasir
ISSN - 2790 – 1041
E-ISSN - 2790 – 2366
Bank and Policy
Vol.2, Issue 2, 2022
Kuban, Russia - Baku, Azerbaijan
Published (Founder) by: International Meetings and Conferences Re-search Association – IMCRA
It was established 2021. VOEN:
11.[1 12]challenges of managing local government finance in nigeriaAlexander Decker
This document summarizes the challenges of managing local government finances in Nigeria. It discusses how local governments have limited financial autonomy and revenue sources due to dependence on state and federal allocations. This is exacerbated by issues like lack of transparency, undue interference by state governments, and corruption. The document traces the history of local governments in Nigeria and reforms like the 1976 reforms. It analyzes the objectives of fiscal federalism and revenue allocation in Nigeria. The document recommends granting local governments full financial autonomy and removing joint state-local government accounts to improve their ability to provide services.
11.[1 12]challenges of managing local government finance in nigeriaAlexander Decker
This document summarizes the challenges of managing local government finances in Nigeria. It discusses how local governments have limited revenue sources and financial autonomy due to their dependence on state and federal allocations. This has hindered their ability to effectively carry out development projects and provide services. The document traces the history of local governments in Nigeria and reforms like the 1976 reform. It analyzes issues like joint state-local government accounts that give states control over local funds. The House of Representatives is now pushing a bill to amend the constitution and grant local governments full financial autonomy in an effort to strengthen their ability to improve rural areas.
The document discusses factors affecting the realization of capital expenditures by health centers (Puskesmas) in Lamongan Regency, Indonesia that have become Regional Public Service Agencies (BLUD). It analyzes the impact of BLUD revenue, health DAK revenue, and regional original income on capital expenditures from 2018-2020. The study found that BLUD revenue and regional original income had a significant impact on capital expenditures, but health DAK income did not. The document provides background on BLUD financial management and regulations and reviews several previous related studies.
The document provides information about public participation in county government in Kenya. It discusses the National Youth Sector Alliance (NYSA) and its role in educating the public about participation in devolution. It outlines the county budget process and timelines. It also describes opportunities for public engagement at various stages of planning and budgeting. Finally, it discusses key concepts around devolution and the structure, roles and planning framework of county government as established by the Kenyan constitution.
The document summarizes the progress of the United Nations Joint Programme on Local Governance and Decentralized Service Delivery in Somalia (JPLG) in strengthening local governance and municipal finance through property taxation. Key accomplishments of JPLG include developing a legal framework for fiscal decentralization, establishing GIS-based property databases and automated accounting/billing systems to improve property tax collection, which has significantly increased revenues. Moving forward, efforts are needed to standardize and harmonize property tax regimes across regions to ensure fairness and further boost revenues for local services.
This document discusses the need for constitutional commissions and independent offices in Kenya to decentralize their services to align with the country's devolved system of government established in 2010. It notes that these state agencies must ensure reasonable access to their services across all parts of the country and directly engage with county governments rather than just the national government. The document recommends that these agencies review their mandates and strategies to account for socioeconomic differences between counties and determine the best approach to delivering services at the local level, whether through national offices with county missions or a more permanent county presence. It aims to help these agencies better support Kenya's transition to devolved governance as required by the constitution.
The Effect of Progressive Tax, Tax Socialization and Quality of Tax Officer S...AJHSSR Journal
ABSTRACT : Vehicle Tax is one of the potential sources of local revenue. Improving taxpayer compliance in
fulfilling their tax obligations, namely by imposing progressive taxes, conducting tax socialization and
improving the quality of tax officer services. The purpose of this study is to determine the effect of progressive
tax, tax socialization, and the quality of tax officer services on motor vehicle tax compliance. This study uses
quantitative data types. The data analysis technique used is multiple regression analysis, to test the validity of
the data in this study using validity and reliability tests, while to ensure that the regression model obtained is
the best model, the researchers tested the classical assumptions and then tested the data again with multiple
linear regression analysis. Based on the results of data processing, the results obtained from this study are
progressive tax, tax socialization and service quality of the tax officer partially positive and significant.
Keywords: Progressive tax, tax socialization, quality of tax officer services, taxpayer compliance
1. The document analyzes the effect of fiscal independence level and local revenue on human development index in districts and cities in North Sumatra, Indonesia from 2005 to 2009.
2. The results found that local revenue had a significant partial positive effect on human development index, while fiscal independence level did not have a significant partial effect.
3. Capital expenditure was found to have a full mediating role, where it indirectly mediated the effect of fiscal independence level on human development index.
Budget Allocation System of Regional Government Authority (Case Study at Sela...iosrjce
One important aspect of governance and development is a financial management system as a
realization of the budget policy, which providing the spirit of efficiency and effectiveness of budget,
transparency and public accountability, sense of justice, as well as the achievement optimally. However, the
budget allocation has not demonstrated a healthy balance between the central and local government budget, so
it causing vertical gap that greatly affect to the performance of the overall development. Along with regional
autonomy, the spirit of decentralization, democratization, transparency and accountability that characterizes
governance implementation process, particularly in the process of management policy of regional budget
allocation, should be a common concern in the management of the budget allocation in Selayar Regency by
considering the principle of fairness toward the priority programs and the fulfillment of a wider public
participation
Decentralized tax system and public expenditures in rwandaTheogene Habimana
Fiscal and tax decentralization is a mechanism for constraining the expansionary tendencies of governments. Under this approach, all-over the world central governments do not maximize social welfare and operate like monopolists in order to increase their control over the economy’s resources (Crawford, 2008). Therefore, tax decentralization means fiscal empowerment of the local governments. More specifically, it means devolution of taxing and spending powers to lower levels of government. A key argument supporting fiscal decentralization reform is that it can improve the public sector services and help reducing poverty (Ahmed, 2013) Some authors like Crawford, 2008 and Ahmed, 2013 argued that the benefits of tax decentralization are not as obvious as proponents of decentralization suggest, and there could be serious shortcomings that policymakers should be aware of in designing decentralization policies. Local Government accountability and resource allocation efficiency may not be achieved with decentralization when the scarcity of public sector administrative, financial and managerial capacity is more problematic at the lower levels of government (Collier, 2008). Conflicts between central and local governments as to what should be done are inevitable even if government tries faithfully to serve the interests of its (different) constituents. A choice of perspective is thus essential in approaching issues of tax decentralization. In addition, decentralization may impose constraints to the implementation of national policies and the creation of coordination channels across regions. Therefore, from the above problem, the researcher analyzed the contribution of decentralized tax system and public expenditures.
The impact of fiscal decentralization toward regional inequalities in eastern...Alexander Decker
Fiscal decentralization has not reduced regional inequality in Indonesia's Eastern Region based on an analysis of panel data from 16 provinces from 2001-2010. While population growth, education participation, and investment rates lowered inequality, fiscal decentralization did not. In the long run, economic structures in the region have diversified from traditional to modern patterns, consistent with theories of inverted-U development.
The document summarizes problems with Indonesia's recent decentralization policy and proposes solutions to address these issues. Specifically:
1) The policy has largely devolved power to district/city governments rather than empowering local institutions like village governments, leading to issues like lack of resources and services at lower levels.
2) To prevent failures, the document proposes "internal decentralization" that distributes power from district/city governments to sub-district and village levels. It also recommends strengthening local institutions like neighborhood associations to participate in decision making.
3) These changes would create a "new format" of regional autonomy with power focused at the lowest governmental levels rather than district/city, democratizing governance from within local
The role of local government in development involves administering basic services at the local level as delegated by national government. These include health, agriculture, infrastructure, and regulatory functions. Local governments generate revenue through taxes and shares of national taxes to fund their operations. While the Local Government Code of 1991 devolved many responsibilities and increased autonomy of local governments, issues remain such as inadequate funding, interference in personnel matters, and the need to further broaden tax bases and devolve additional powers and functions.
Financial Performance Analysisof Regional Governments and Its Influence on Co...AJHSSR Journal
ABSTRACT : This study aims to analyze financial performance, regional financial capacity and to find out
empirically the effect of the Regional Financial Independence Ratio, Fiscal Decentralization Ratio,
Effectiveness Ratio, and Regional Financial Efficiency Ratio on the Welfare of the City and District Community
of Jambi Province for the 2015-2020 Fiscal Year. The analytical tools used in this study are financial ratios
measuring tools, Regional Original Revenue performance analysis tools through share and growth measures
which are then described in a financial capability map using the quadrant method and index method, and using
panel regression to determine the effect of regional financial performance on welfare community, as measured
by the Human Development Index (HDI). The result of this research is that the level of independence of cities
and regencies throughout Jambi Province still depends on transfer funds from the Central Government. The
average regional independence ratio is 9.40%. The Fiscal Decentralization Ratio is not maximal with an average
Fiscal Decentralization Ratio of 8.33%. The effectiveness ratio has shown a positive trend with an average ratio
of 103.41%. Efficiency Ratio shows the expenditure for spending less efficient. Average Efficiency Ratio
99.62%. From the results of the analysis of regional financial capabilities, the average share and growth is < 1
which is included in the low category. Then by mapping the regional financial capacity based on the quadrant
method, the cities and regencies of Jambi Province are in quadrant IV position. Regional financial performance
simultaneously has a positive and significant effect on people's welfare. Regional financial independence has a
positive and not significant effect. Fiscal Decentralization has a negative and insignificant effect. Regional
Financial Effectiveness has a positive and insignificant effect. Regional Financial Efficiency has a positive and
insignificant effect.
Yemen:Choosing a model of fiscal decentralisation Jean-Marc Lepain
Fiscal decentralization models range from deconcentration, where sub-governments have little independent revenue and policy execution is decentralized, to devolution, where sub-governments have full authority over revenues and budgets. Yemen faces constraints including upcoming oil depletion, fiscal imbalances, and PFM weaknesses. A long-term, affordable, and efficiently integrated model is needed that considers Yemen's future economic strategy and improves gradually within fiscal and budgetary priorities.
Similar to Analysis of Local Taxes of Tarakan City (20)
STUDY ON THE DEVELOPMENT STRATEGY OF HUZHOU TOURISMAJHSSR Journal
ABSTRACT: Huzhou has rich tourism resources, as early as a considerable development since the reform and
opening up, especially in recent years, Huzhou tourism has ushered in a new period of development
opportunities. At present, Huzhou tourism has become one of the most characteristic tourist cities on the East
China tourism line. With the development of Huzhou City, the tourism industry has been further improved, and
the tourism degree of the whole city has further increased the transformation and upgrading of the tourism
industry. However, the development of tourism in Huzhou City still lags far behind the tourism development of
major cities in East China. This round of research mainly analyzes the current development of tourism in
Huzhou City, on the basis of analyzing the specific situation, pointed out that the current development of
Huzhou tourism problems, and then analyzes these problems one by one, and put forward some specific
solutions, so as to promote the further rapid development of tourism in Huzhou City.
KEYWORDS:Huzhou; Travel; Development
Enhancing Losari Beach Exploration: Augmented Reality for Immersive Visualiza...AJHSSR Journal
ABSTRACT: South Sulawesi, commonly known as Makassar, boasts rich cultural heritage and customs,
making it a prominent destination for tourism. Among its attractions, Losari beach stands out as a focal point for
visitors seeking to explore the city's natural beauty and cultural offerings. In this context, leveraging modern
technology such as augmented reality presents an innovative approach to showcasing Losari beach to potential
tourists. This research endeavors to introduce tourism assets in a more visually captivating manner through the
use of augmented reality. Utilizing software tools like Unity and Adobe Illustrator, the study focuses on creating
an immersive experience where tourists can interact with virtual representations of Losari beach. By simply
pointing their mobile phone cameras at designated markers or using barcode scanners, tourists can access
augmented reality features embedded within the application. The findings of this research aim to provide
valuable information, particularly for foreign tourists, about Losari beach, positioning it as a compelling
destination within South Sulawesi's diverse array of tourist attractions. Through this technological innovation,
the study seeks to enhance the visibility and appeal of Makassar city's tourism offerings on a global scale.
KEYWORDS: Visualizing, Losari Beach, Augmented Reality
DEVELOPMENT STATUS AND COUNTERMEASURES OF TMALL DURING THE COVID-19 EPIDEMICAJHSSR Journal
ABSTRACT:China's e-commerce enterprises have developed rapidly, among which Tmall has become one of
the largest retail shopping websites in China.But in the past year, the Covid-19 epidemic has brought a huge
impact to Chinese e-commerce enterprises, and Tmall is no exception.Therefore, the development status of
Tmall in the new crown epidemic situation was analyzed, and the viewpoint was put forward :Tmall1 stabilized
the situation in the face of the epidemic situation and made a very correct countermeasures.The influence of this
epidemic on Tmall was deeply analyzed, and the conclusion was made: the new crown epidemic is both a
challenge and an opportunity forTmall.
KEYWORDS:Tmall; COVID - 19 outbreak ; The electronic commerce
Factors affecting undergraduate students’ motivation at a university in Tra VinhAJHSSR Journal
ABSTRACT: Motivation plays an important role in foreign language learning process. This study aimed to
investigate student’s motivation patterns towards English language learning at a University in Tra Vinh, and factors
affecting their motivation change toward English language learning of non-English-major students in the semester.
The researcher used semi-structured interview at the first phase of choosing the participants and writing reflection
through the instrument called “My English Learning Motivation History” adapted from Sawyer (2007) to collect
qualitative data within 15 weeks. The participants consisted of nine first year non-English-major students who learning
General English at pre-intermediate level. They were chosen and divided into three groups of three members each
(high motivation group; average motivation group; and low motivation group). The results of the present study
identified six visual motivation patterns of three groups of students with different motivation fluctuation, through the
use of cluster analysis. The study also indicated a diversity of factors affecting students’ motivation involving internal
factors as influencing factors (cognitive, psychology, and emotion) and external factors as social factors (instructor,
peers, family, and learning environment) during English language learning in a period of 15 weeks. The findings of
the study helped teacher understand relationship of motivation change and its influential factors. Furthermore, the
findings also inspired next research about motivation development in learning English process.
KEY WORDS: language learning motivation, motivation change, motivation patterns, influential factors, students’
motivation.
The Impact of Work Stress and Digital Literacy on Employee Performance at PT ...AJHSSR Journal
ABSTRACT :This research aims to analyze the correlation between employee work stress and digital literacy
with employee performance at PT Telkom Akses Area Cirebon, both concurrently and partially. Employing a
quantitative approach, the study's objectives are descriptive and causal, adopting a positivist paradigm with a
deductive approach to theory development and a survey research strategy. Findings reveal that work stress
negatively and significantly impacts employee performance, while digital literacy positively and significantly
affects it. Simultaneously, work stress and digital literacy have a positive and significant influence on employee
performance. It is anticipated that company management will devise workload management strategies to
alleviate work stress and assess the implementation of more efficient digital technology to enhance employee
performance.
KEYWORDS -digital literacy, employee performance,job stress, multiple regression analysis, workload
management
The Settlement of Construction Disputes Through Dispute Councils From the Per...AJHSSR Journal
ABSTRACT:This research differs from the practice of business activity in the construction services industry,
which may lead to construction disputes. The settlement of construction disputes is a consensus based on the
basic principle of debate. If the discussions between the parties do not reach an agreement, the parties may take
measures to resolve the dispute through the dispute council. Because the standard governing the disputes
committee was not fully regulated, they did not comply with the principle of legal certainty. Therefore, further
research was needed to establish a theoretical basis for regulating the disputes committee in settling construction
disputes. This research is a standard legal research using a legal regulatory, conceptual, and comparative
approach. The research results show that the ideal concept of resolving construction disputes through a dispute
council based on the value of legal certainty is to establish that the position of the dispute council is a special
court that has the authority to resolve construction disputes under construction services agreements. To realize
the position of the Court of Disputation as a special court, it must be based on the creation of philosophical
values, the creationof legislative regulations, and the creation of the institutional structure of the Court of
Disputation.
KEYWORDS-Construction Disputes, Dispute Council, Special Court
VALUES OF ORAL LITERATURE IN THE SOCIETY: A STUDY OF FOLKTALES OFOGBA IN RIVE...AJHSSR Journal
ABSTRACT : Oral literature is a creative work of art that portends high merit and has the creative use of
imagination in preliterate societies. It adopts the genres of literature: drama, prose and poetry in the oral milieu,
using performance as its hallmark. It thrives on the use of oral data because of its orality. This paper focuses on
the moral values or oral literature in the society using Ogba as a spring board. The study was carried out in
communities ofOgba. The population of the study consists of ten towns and village, in Ogba. The theoretical
framework used is Dell Hyme’s ethno-poetics because the works of oral literature relate to the society. This
paper concludes that oral literature serves to against all odds; communicate ideas, emotions, beliefs and
appreciation of life. The folktales in Ogba for instance, serve similar purpose through their
rendition/performance. Through the stories, the younger generation in Ogba society is familiarised with the
customs, traditions, and rituals prevalent in the society. This paper therefore recommends the use of oral
literature in all its genres to inculcate moral values and lessons to the teenagers and youths. Against this
background, Ogba (African) themselves must cease to regard oral literature as primitive and fetish.
KEYWORDS: Values, Oral Literature, Society, Ogba, Folktales
Pormalistikong Pagdalumat sa mga Tula ni Ron CanimoAJHSSR Journal
ABSTRACT: Nilayon ng pag-aaral na ito na masuri ang dalawampung (20) tula ni Ron Canimo gamit ang
pormalistikong dulog batay sa mga sumusunod na elemento: (a) Sukat at Tugma, (b) Talinghaga at
Simbolismo, (c) Imahen, (d) Tema, at (e) Diksiyon. Layunin din nitong mataya ang antas ng pagtanggap ng
ginawang pagsusuri gamit ang nabuong instrumento sa pagtataya nito. Sinunod dito ang Input-Process-Output
na balangkas ng pag-aaral at ginamitan ng kwantitatib-deskriptib-ebalwatib na pamamaraan. Sa pamamagitan
ng talatanungang ibinatay sa ginamit ni Morales (2014) na naimodipika ayon sa kahingian ng kasalukuyang
pag-aaral, tatlong (3) gurong eksperto ang nagsilbing tagataya dito na siyang tumiyak sa kahusayan ng nabuong
pagsusuri ng mananaliksik. Gamit ang Content Analysis, natuklasan na makabagong pamamaraan ang istilo na
ginamit ni Ron Canimo sa pagsulat ng mga tula. Lahat ng kanyang mga tula ay walang sinusunod na sukat at
tugma, may iba‟t ibang tayutay at simbolismong ginamit, magkaibang pandama ang pinagana dahil sa mga
imahe at paglalarawang ginawa, iba‟t ibang uri ng pag-ibig ang tinalakay at gumamit ng pormal, impormal o
kumbersasyonal na wika at makabagong istilo sa pagsulat ng tula. Gamit ang mean at standard deviation,
lumabas na “Mataas” ang antas ng pagtanggap sa kabuuan ng mga gurong eksperto na tumaya sa nabuong
pagsusuri. Lumabas din na “Mataas” ang antas ng kanilang pagtanggap sa nabuong pagsusuri batay sa mga
sumusunod na elemento: (a) Sukat at Tugma, (b) Talinghaga at Simbolismo, (c) Imahen, (d) Tema, at (e)
Diksiyon. Mula sa natayang pagsusuri at kinalabasan ng antas ng pagtanggap dito, naitala ang mga paksa sa
Junior High School Filipino na maaaring lapatan at gamitan ng nabuong pagsusuri.
KEYWORDS: Kumbensyunal, Pagdalumat, Pormalistiko, Ron Canimo, Tula
SCHOOL CULTURE ADAPTATION AMONG INDIGENOUS PEOPLES COLLEGE STUDENTS AT A PRIV...AJHSSR Journal
ABSTRACT: This qualitative study investigates the adaption experiences of indigenous college students at the
University of Mindanao, Matina-main campus. Eight major themes emerged, including difficulties with language
proficiency, online learning, classroom interaction, examination systems, grading procedures, school regulations,
resource accessibility, coping mechanisms, and future goals. Implications include the requirement for targeted
language proficiency and technology use support, an understanding of adaption processes, interventions to
improve resource accessibility, and equitable public administration policies. The study underlines the importance
of adaptation in various educational contexts, as well as the role of educators and legislators in creating inclusive
learning environments.
KEYWORDS: indigenous college students, adaptation, educational challenges, coping strategies
The effect of Institutional Ownership, Sales Growth and Profitability on Tax ...AJHSSR Journal
ABSTRACT: This research aims to test, analyze and obtain empirical evidence about the influence of
institutional ownership, sales growth and profitability on tax avoidance. The object of this research is
manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI)
in 2018-2022. This research used quantitative research methods and causal research design. The sampling
technique in this research used non-probability sampling with purposive sampling as the basis for determining
the sample so that a sample of 55 samples was obtained. The data used is secondary data obtained from the
official website of the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The data analysis method
used was multiple linear regression analysis with several tests such as descriptive statistical tests, classical
assumption tests, and hypothesis testing using SPSS version 26 statistical software. The results showed that the
institutional ownership variable has no effect on tax avoidance, while the sales growth and profitability has a
negative and significant effect on tax avoidance.
KEYWORDS: Institutional Ownership, Sales Growth, Profitability, Tax Avoidance
MGA ESTRATEHIYA SA PAGTUTURO KAUGNAY SA PASALITANG PARTISIPASYON NG MGA MAG-A...AJHSSR Journal
ABSTRAK: Ang mga estratehiya sa pagtuturo ay mahalagang kasangkapan sa paghahatid ng mabisang
pagtuturo sa loob ng silid. Tinukoy sa pag-aaral na ito ang antas ng kagustuhan ng mga mag-aaral sa pagsasadula,
pangkatang talakayan at paggawa ng mga koneksyon sa tunay na karanasan sa buhay bilang mga estratehiya sa
pagtuturo ng panitikan sa Filipino at pasalitang partisipasyon ng mga mag-aaral sa Baitang 7 ng Misamis
University Junior High School, Ozamiz City. Ang ginamit na disenyo sa pananaliksik na ito ay deskriptivcorrelational. Ang mga datos sa pag-aaral ay nagmula sa kabuuang populasyon na 120 na mag-aaral at tatlong
mga guro na tagamasid sa pasalitang partisipasyon ng mga mag-aaral. Ang Talatanungan sa Kagamitan sa
Pagtuturo ng Panitikan at Checklist batay sa Obserbasyon sa Pasalita na Partisipasyon ay ang instrumentong
ginamit sa pagkalap ng datos. Mean, standard deviation, Analysis of Variance at Pearson Product-Moment
Correlation Coefficient ang mga ginamit na estatistiko na sangkap. Inihayag sa naging resulta na ang tatlong piling
estratehiya sa pagtuturo ng panitikan sa Filipino ay may pinakamataas na antas ng kagustuhan ng mga mag-aaral.
Ang antas ng pakilahok ng mga mag-aaral sa paggamit ng tatlong estratehiya sa pagtuturo ng panitikan ay
pinakamataas na nagpapahiwatig na aktibong nakilahok ang mga mag-aaral sa mga gawain. Inihayag din na
walang makabuluhang kaibahan sa antas ng kagustuhan ng mga mag-aaral sa mga estratehiya sa pagtuturo ng
panitikan sa Filipino. Ito ay nangahulugan na gustong-gusto ng mga mag-aaral ang pagkakaroon ng mga
estratehiya sa pagtuturo. Walang makabuluhang kaugnayan ang kagustuhan sa mga estratehiya at antas ng
pakikilahok ng mga mag-aaral. Hindi nakaapekto sa kanilang pakikilahok ang anumang estratehiyang ginamit ng
guro.
KEYWORDS : estratehiya, karanasan, pagsasadula, pagtuturo, pangkatang talakayan
The Role of the Instruction of Reading Comprehension Strategies in Enhancing ...AJHSSR Journal
ABSTRACT :Throughout my studies and teaching English in different language centers and higher studies
institutions, I have come to conclude that students consider Reading comprehension as a nightmare that
frightens them and hinders their language acquisition in the Moroccan EFL Context. This may cause them to
develop an internal psychological obstacle that grows as their lack of the necessary instruments or tools to
overcome are not equipped with. They become lost and unaware about or unfamiliar with the necessary reading
comprehension strategies that could help them to face the problem of misunderstanding or non-understanding
of English texts. Respectively, this article which is only one part of my whole study aims at showing the effect
of teaching reading strategies in enhancing the S1 students‟ familiarity with reading strategies and raising their
frequency use. A sample of 283 University students in EFL context have been chosen randomly and have
attended the usual academic reading classes, yet only 76 are subject to this survey. 38 of them constitute the
experimental group who have attended the treatment regularly in one of the language centers and the other 38
participants are chosen randomly from the whole population to constitute the Control group. They all have
Psychosocial Factors and Deviant Behaviors of Children in Conflict with the L...AJHSSR Journal
ABSTRACT:This study aims to determine the relationship between psychosocialfactors and deviant
behaviors among children in conflict with the law (CICL) inDavao Region. The researchers want to discover the
prevalent factors thatdrive these children to their behaviors. Further, the study sought to determinethe
manifestation of psychosocial factors in terms of life satisfaction, emotionalsupport, self-esteem, and personality
traits. The study's data came from N-83children in conflict with the law (CICL) at the Regional Rehabilitation
Center forYouth (RRCY) in Bago Oshiro, Davao City; all respondents are male. This studyused a total
enumeration sampling technique due to the relatively smallpopulation size. The researchers adapted the
Psychosocial surveyquestionnaires by Zabriskie & Ward (2013) and by John and Srivastava (1999)as well as the
Deviant Behavior Variety Scale (DBVS) by Sanches et al. (2016).Through the use of a validated questionnaire,
the mean and standard deviationare determined. The researchers modified this questionnaire and translated itinto
the respondents' mother tongue (Cebuano) for them to comprehend itbetter. The study discovered no significant
relationship between psychosocialfactors and deviant behaviors of children in conflict with the law (CICL) in
theDavao Region
KEYWORDS :Children in Conflict with the Law (CICL), deviant behaviors, psychosocial factors
Entropy: A Join between Science and Mind-SocietyAJHSSR Journal
ABSTRACT: Entropy is join, intersection and interaction between natural science and human mind-society.
We proposed that if internal interactions exist in isolated systems, entropy decrease will be possible for this
system. Management in system is a typical internal interaction within the isolated system. The purpose of
management is to use regulating the internal interactions within the system, and to decrease the increasing
entropy spontaneously. We propose the principle of social civilization and the developing direction is: freedom
of thought, rule of action. Both combinations should be a peaceful revision and improvement of social rules and
laws. Different countries and nations, different religions and beliefs should coexist peacefully and compete
peacefully. The evolution of human society must be coevolution. Its foundation is the evolution of the human
heart and the human nature.
KEYWORDS: entropy, science, society, management, mind, evolution.
A Model of Disaster Resilience Among Colleges and Universities: A Mixed Metho...AJHSSR Journal
ABSTRACT :This research paper aimed to create a comprehensive framework for measuring disaster
resilience in colleges and universities. The study used a mixed method through Exploratory Factor Analysis
(EFA), which involved analyzing data from a survey questionnaire. The questionnaire was developed based on
in-depth interviews with 12 selected participants from the University of Mindanao, as well as relevant literature
and studies. It was reviewed and validated by 10 experts using a method called Content Validity Ratio (CVR).
This questionnaire was then administered to 400 students from 10 different colleges in University of Mindanao.
After conducting the Exploratory Factor Analysis and performing rotations and iterations, the researchers
identified five main constructs that characterize disaster resilience among colleges (1) disaster preparedness, (2)
disaster awareness, (3) community readiness, and (4) disaster management, (5) disaster resilience. The
researchers aimed to create an organization called “Council of College Disaster Volunteers (CCDV)” which
consist of student volunteers. These factors can be used to develop effective management strategies and
strengthen efforts in preventing and managing disasters and accidents.
KEYWORDS:content validity ratio, criminology, disaster resilience, disaster management, exploratory factor
analysis, and Philippines.
Environmental Struggles and Justice Among Lumad Farmers of Davao CityAJHSSR Journal
ABSTRACT : The study described the various environmental struggles experienced among the participants
and their status in accessing justice. The study followed a qualitative multiple-case study approach; the
participants are the Lumad farmers of Marilog, Davao City selected through a Critical sampling method and
aims to present the environmental violations experienced by the Lumad farmers in Davao City and how it
affected their families and sustenance further, their status in accessing justice is also explored. The study
concluded that the most common struggles the participant experience are Illegal logging and improper waste
disposal, which affect their farms, family, health, and income. Their preferred means to accessing justice is
through barangay settlement; the rigors of accessing courts, such as distance, expenses, fear of ruling, and the
hassle of being called to be present in court, are the most prevalent barriers that hinder the lead farmers from
accessing justice or seeking legal action. Nevertheless, the participants believed that the government would help
them in accessing justice.
KEYWORDS :access to justice, criminology,environmental justice, environmental struggles, lumadfarmers
CYBERBULLYING EXPERIENCES OF UNIVERSITY OF MINDANAO CRIMINOLOGY STUDENTSAJHSSR Journal
ABSTRACT:This paper explores the cyberbullying experiences among Criminology students at the
University of Mindanao. A simple random sampling method was used to distribute the study's online
questionnaire to the respondents and to survey the target population. This study has four hundred (400)
respondents, and the respondents are Criminology students at the University of Mindanao. The findings of this
study revealed that the level of cyberbullying experiences is sometimes manifested. On the other hand, the
cyberbullying experiences of the students indicate a moderate level, which indicates that the cyberbullying
experiences of the respondents are sometimes manifested. Also, the computations showed that among the
indicators presented, the highest mean is obtained in the psychological effect, which implies that there is a
significant effect of cyberbullying experiences of the respondents in terms of the Gender level of the
respondents. Therefore, respondents with a low level of cyberbullying experiences tend to have a moderate level
of cyberbullying experience. However, there is no significant effect in terms of age and year level of the
respondents according to the results regarding the psychological, emotional, and physical impact of
cyberbullying.
KEYWORDS :cyberbullying, emotional, experiences, psychological,physical effect, and simple random
sampling method.
A philosophical ontogenetic standpoint on superego role in human mind formationAJHSSR Journal
ABSTRACT: One of the most significant contributions of psychoanalysis to understand the human being is the
elaboration of a model about the mind from a topical and dynamic perspective. Freud explains the mind by the
constitution of the preconscious, conscious, and subconscious. Later, by three dynamic components: the id, the
ego and the superego. Such an organization of the psychic apparatus supposes not only individual elements, but
social influences along the process of hominization. In this paper, we recover the findings of the renowned
anthropologist Lewis Morgan, trying to link some of them to the psychoanalytic theory. Especially highlighting
the importance of superego in Haidt’s social intuitionism.
Keywords: evolutionism, intuitionism, psychoanalysis, Freud, Haidt, Morgan
Improving Workplace Safety Performance in Malaysian SMEs: The Role of Safety ...AJHSSR Journal
ABSTRACT: In the Malaysian context, small and medium enterprises (SMEs) experience a significant
burden of workplace accidents. A consensus among scholars attributes a substantial portion of these incidents to
human factors, particularly unsafe behaviors. This study, conducted in Malaysia's northern region, specifically
targeted Safety and Health/Human Resource professionals within the manufacturing sector of SMEs. We
gathered a robust dataset comprising 107 responses through a meticulously designed self-administered
questionnaire. Employing advanced partial least squares-structural equation modeling (PLS-SEM) techniques
with SmartPLS 3.2.9, we rigorously analyzed the data to scrutinize the intricate relationship between safety
behavior and safety performance. The research findings unequivocally underscore the palpable and
consequential impact of safety behavior variables, namely safety compliance and safety participation, on
improving safety performance indicators such as accidents, injuries, and property damages. These results
strongly validate research hypotheses. Consequently, this study highlights the pivotal significance of cultivating
safety behavior among employees, particularly in resource-constrained SME settings, as an essential step toward
enhancing workplace safety performance.
KEYWORDS :Safety compliance, safety participation, safety performance, SME
Psychological Empowerment and Empathy as Correlates of ForgivenessAJHSSR Journal
ABSTRACT: The study explores Psychological Empowerment and Empathy as Correlates of Forgiveness.
The two variables are regarded to have influence on the decision one makes to forgive another. The study aimed
at examining the relationships between psychological empowerment and forgiveness, empathy and forgiveness
and to identify which one of the two,Psychological Empowerment or Empathy, is the more powerful predictor of
forgiveness. The study took a survey design with a sample of 350 drawn from a population of university students
using a self-administered questionnaire with four sections: Personal information, Psychological empowerment
scale, Toronto Empathy questionnaire, and the Heartland Forgiveness Scale (HFS). Data analysis employed
Pearson’s product moment correlation and regression analysis to test hypotheses. The results show significant
relationships between psychological empowerment and forgiveness as well as empathy and forgiveness.
Empathy was found to be the more powerful predictor of forgiveness.
KEY WORDS: Psychological empowerment, empathy, forgiveness
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EASY TUTORIAL OF HOW TO USE G-TEAMS BY: FEBLESS HERNANEFebless Hernane
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This tutorial presentation provides a step-by-step guide on how to use Facebook, the popular social media platform. In simple and easy-to-understand language, this presentation explains how to create a Facebook account, connect with friends and family, post updates, share photos and videos, join groups, and manage privacy settings. Whether you're new to Facebook or just need a refresher, this presentation will help you navigate the features and make the most of your Facebook experience.
1. American Journal of Humanities and Social Sciences Research (AJHSSR) 2023
A J H S S R J o u r n a l P a g e | 128
American Journal of Humanities and Social Sciences Research (AJHSSR)
e-ISSN : 2378-703X
Volume-07, Issue-06, pp-128-134
www.ajhssr.com
Research Paper Open Access
Analysis of Local Taxes of Tarakan City
Febby Randria Ramadhani¹, Devanto Shasta Pratomo², Susilo³
Faculty of Ekonomics and Bussines, Brawijaya University
¹Student from the Faculty of Economics and Business, Brawijaya University
²Professor from the Faculty of Economics and Business,Brawijaya University
³Doctorfrom the Faculty of Economics and Business, Brawijaya University
ABSTRACT : (This research aimed to discover: 1) the local taxes contribution per sector to the Local Own-
Source Revenue (PAD ~Indonesian) of Tarakan City from 2010 to 2019; 2) the tax effort achievement level in
Tarakan City from 2010 to 2019; 3) the local taxes acceptance efficiency level in Tarakan City from 2010 to
2019; 4) the local taxes acceptance effectiveness level in Tarakan City from 2010 to 2019; 5) the local taxes
acceptance elasticity per sector in Tarakan City from 2010 to 2019.This research used the quantitative
descriptive method. The data used were from 2010 to 2019 data. The data used were secondary data. The
collected data were the official data from the Department of Management of Regional Revenue, Finance and
Assets (DPPKAD ~Indonesian) and the Statistics Central Agency (BPS ~Indonesian) of TarakanCity.The results
showed that the local taxes contribution to the PAD of Tarakan City from 2010 to 2019 was 43.3% each year.
However, by looking at the local taxes contribution per sector, the average taxes contribution was less than 1%
each year. The tax effort in Tarakan City was averagely 0.15% each year. The efficiency level of Tarakan City
averagely reached 4.87% each year. The effectiveness level of Tarakan City averagely was 96% each year. The
average elasticity level was 0.03% each year. The Elasticity Taxes for hotels was 1.23% in average, 1.09% for
restaurants in average, 5.02% for the severance Type-C in average, 99.43% for the underground water in
average, 50.34% for swifts’ nest in average, and 3.34% for the Acquisition Duty of Right on Land and Building
(BPHTB ~Indonesian); and less than 1% for other taxes sector elasticity.
KEYWORDS: Tax Effort, Efficiency, Effectiveness, Elasticity, Local Taxes, Local Own-Source Revenue.
I. INTRODUCTION
Regional Government in running its government cannot be separated from the concept of implementing
regional autonomy. Where is the essence of the concept of implementing regional autonomy, namely, efforts to
maximize regional implementation. The results to be achieved while at the same time avoiding the
complications and things that could hinder the implementation of regional autonomy. Thus, the people's
demands can be answered in a real way by implementing broad regional autonomy and the continuity of public
services.
The implementation of autonomy that is carried out in the regional government places more emphasis on
Regional Original Income or PAD, which can be said that if the local government is able to properly manage
their Regional Original Income it can reflect the independence of the region in managing its finances. The
source of local revenue based on Law Number 33 of 2004 concerning Financial Balance between the Central
Government and Regional Governments states that Regional Original Revenue (PAD) comes from: (1) regional
tax results, (2) regional retribution, (3) proceeds from regionally owned companies and proceeds from the
management of separated regional assets, (4) other legitimate regional original revenues.
The autonomy given to regencies and municipalities is implemented by providing broad, tangible and
accountable powers to local governments in a proportionate manner. This means that the delegation of
responsibilities will be followed by regulations on the distribution and utilization of national resources in an
equitable manner, as well as a balance between central and regional finances.
II. LITERATURE REVIEW
2.1 DECENTRALIZATION
Decentralization is the handover of governmental authority by the Government to autonomous regions to
regulate and manage government affairs in the system of the Unitary State of the Republic of Indonesia.The
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main thing about decentralization is basically whether the design, process, and implementation of
decentralization succeeded or failed to increase the efficiency and level of responsiveness of government public
policies to the political, economic and social interests of its people. The failure to implement decentralization is
shown by the economic decline, political instability, and the decline in the quality of public services in the
country concerned.
2.2 FISCAL DECENTRALIZATION
The definition and concept of fiscal decentralization according to Sidik (2001), fiscal decentralization is a
tool to achieve one of the goals of the country, namely primarily providing better public services and creating a
more democratic public decision-making process. According to Saragih (2003) fiscal decentralization can
briefly be interpreted as a process of distributing budgets from higher levels of government to lower levels of
government, to support government functions or tasks and public services in accordance with the amount of
authority in the field of government being delegated.
2.3 REGIONALAUTONOMY
The process of transitioning from a deconcentrated system to a decentralized system is called regional
government with autonomy. Autonomy is the transfer of government affairs to regional governments that are
operational in the framework of the government bureaucratic system. The aim of autonomy is to achieve
effectiveness and efficiency in providing services to the community.
The objectives to be achieved in this handover of affairs are, among other things, to develop regions in various
fields, improve services to the community, foster regional independence, and increase regional competitiveness
in the growth process (Widjaja, 2004).
Regional autonomy is the authority of autonomous regions to regulate and manage the interests of local
communities according to their own initiatives based on the aspirations of the community, in accordance with
laws and regulations. Meanwhile, an autonomous region is a legal community unit having certain regional
boundaries authorized to regulate and manage the interests of the local community according to their own
initiative based on the aspirations of the community in the ties of the Unitary State of the Republic of Indonesia
(Widjaja, 2004).
2.4 DEFINITION OF ORIGINAL REGIONAL INCOME
Original Regional Revenue (PAD) is revenue obtained by the region which is collected based on
regional regulations in accordance with statutory regulations. The sources of PAD according to Article 6
paragraph (1) of Law Number 33 Year 2004 consist of Regional Taxes, Regional Levies, Proceeds from the
management of separated regional assets, Other legal PAD. Original Regional Revenue needs to be increased
and expanded its collection, considering that in the future the function of PAD will be more dominant than aid
funds from the center (DAK and DAU) in regional development.
2.5 DEFINITION AND FUNCTION OF LOCAL TAXES
Experts in the field of taxation provide different definitions or definitions of tax, but nevertheless have
the same meaning / purpose. According to Article 1 paragraph (1) Government Regulation Number 65 of 2001
concerning Regional Taxes, referred to as Regional Taxes, which are hereinafter referred to as taxes, are
compulsory contributions made by individuals / entities to regions without balanced direct compensation which
can be enforced based on statutory regulations. a valid invitation that can be used to finance the implementation
of regional government for regional development. In another opinion, taxes are people's contributions to the
State treasury based on law (which can be enforced) without receiving reciprocal services (counter-
achievement) which can be directly demonstrated and which are used to pay for general expenses.
III. METHODOLOGI
3.1 DATAAND METHOLOGY
The data collection method is a systematic and standard procedure for obtaining quantitative data. In
addition, the data collection method has a technical function to enable researchers to collect data. The data
collection method used in this study was obtained by visiting the Tarakan City Financial and Asset Management
Revenue Service directly to ask for the required data and conducting interviews with the Head of the relevant
Service, so that sampling and questionnaire techniques were not required. The type of data used is time series
data, namely using 8 years from 2010–2019. As a support, reference books, printed and electronic newspapers
are used, as well as from browsing internet websites related to this research.
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IV. RESULT
4.1 CONTRIBUTION OF LOCAL TAXES TO LOCAL REVENUE
When viewed from the graph above, the contribution of local taxes in Tarakan City in 2010 to 2019 tends to
increase every year. In 2010 the contribution of local taxes in the City of Tarakan was 17.9% and was included
in the under assessment criteria. And it continues to increase in 2011 by 23.9% with a moderate assessment
criteria and in 2012, namely by 34% with a fairly good assessment criteria. However, in 2013 the contribution of
local taxes in the City of Tarakan has decreased by 5%, namely 29%, which is again included in the medium
assessment criteria.
And in 2014 the tax contribution was 36.3% with the assessment criteria was quite good, then in 2015 there was
an increase of 10.5%, namely 55.8%, the assessment criteria changed to be good. And from 2016 to 2019 it
consistently continued to increase, namely, 60.5%, 62.8% and 65.7% so that in the last three years the
contribution of local taxes in Tarakan City was included in the assessment criteria as Very Good.
4.2 TAX EFFORT
Tax Effort is an effort by local governments to obtain and optimize tax revenue. Tax Effort shows the
comparison between the results of a tax system with the ability to pay taxes in an area. The ability to pay taxes
in a region is generally measured by the Gross Regional Domestic Product (GRDP). Tax effort is an analysis
used to determine the results of a tax system compared to the ability to pay local taxes concerned. The measure
of the ability to pay taxes that is commonly used is GRDP. If the GRDP increases, the ability of local taxpayers
to pay taxes will increase, and vice versa. The following is an overview of the tax efforts of Tarakan city tax
revenue from 2010 to 2019:
From the results of the calculation of the realization of local taxes with GRDP in the city of Tarakan based on
the prevailing prices for that year (2010-2019), it can be seen that the tax effort (tax effort) of the city of
Tarakan tends to decrease every year. It can be seen from table 5.4 that the tax effort of the city of Tarakan for
regional taxes each year is still below 1%, this means that the low tax power in the city of Tarakan indicates that
the ability of the people to pay taxes (ability to pay) in the city of Tarakan during the ten year observation period
is included in the criteria. very low.
Tarakan's city tax effort is still very low resulting in fiscal pressure, meaning that the region experiences an
increase in fiscal stress in which regions are required to optimize every potential and fiscal capacity in order to
reduce the level of regional dependence on the center. Several regions in Indonesia are still classified as lucky
regions to have a potential source of revenue which can be used as a source of regional revenue. However, on
the other hand, for some regions, autonomy may cause its own problems given the demands to increase regional
independence. Including the city of Tarakan which is still very dependent on funds from the center.
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4.3 EFFICIENCY
To analyze the efficiency level of regional financial management in terms of expenditure, the
calculation formula is the ratio between regional revenue and routine expenditure, where the smaller the ratio,
the more efficient the regional financial management is. Local tax efficiency is a value calculated based on the
percentage of tax collection costs divided by the realization of local tax revenue. The efficiency of local tax
revenue for the City of Tarakan in 2010-2019 can be seen in the table below:
`
From table 5.8 above it can be seen that the level of efficiency of the City of Tarakan in 2010 was
5.0%, where the realization of local tax revenue was Rp. 13,550,074,572.20 while the cost of tax collection is
only Rp. 677,503,728.61 and in 2011 the efficiency level of local tax revenue for the city of Tarakan was 4.9%
with a tax revenue target of Rp. 16,441,145,237.87 and tax collection costs of Rp. 805,616,116.66. Furthermore,
in 2012 the efficiency of Tarakan city blood tax revenue was 5.2%. In 2013 the efficiency of local tax revenue
for the city of Tarakan was 5.0%. Furthermore, in 2014 the efficiency of Tarakan city tax revenue was 4.5%
with a high tax realization of Rp. 32,009,452,634.50 but the collection fee was not much different from the
previous year, namely Rp. 1,440,425,368.55.
In 2015, the realization of tax revenue was Rp. 35,769,254,654.09 and tax collection costs of Rp.
1,967,309,005.97 so that the efficiency of Tarakan's city tax revenue becomes 5.5%. Furthermore, in 2016 the
efficiency of Tarakan city tax revenue was at a percentage of 5.0%. Then in 2017 the highest efficiency
occurred with a percentage rate of 2.7% with a high level of tax revenue realization, namely Rp.
40609093037.59 and the tax collection fee is only Rp. 1,111,611,046.40.
In 2018 and 2019 the percentage value of tax collection efficiency in the city of Tarakan was 5.7% and 5.2%
higher than the previous year. From the results of these calculations, the efficiency of regional tax revenue for
the City of Tarakan in 2010-2019 is included in the criteria for very efficient with an average of 4.87%, which is
less than 10%.
4.4 EFFECTIVENESS
The level of effectiveness of each city tax Tarakan is obtained by comparing the tax revenue realization
with the tax revenue target. After getting the percentage comparison, it can be seen whether it meets the
effectiveness criteria. If it is found that the tax collection has been effective, it means that the performance of the
Trakan city tax collection is getting better. In this study, only the target achievement was considered in
determining the effectiveness. Meanwhile, for other purposes, such as justice, punctuality of payment, and legal
certainty are ignored. The following is an illustration of the effectiveness of Tarakan city tax revenue from 2010
to 2019:
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From the results of calculations between the realization of local taxes and the target of local taxes in the
city of Tarakan for ten years (2010-2019), it can be seen in Figure 5.5 that there has been an increase and
decrease from 2010-2019. Starting in 2010, the effectiveness level of Tarakan city tax revenue was 92% which
was included in the "effective" criteria. In 2011, it increased by 1% to 93%, where the effectiveness level of
Tarakan City's local tax was included in the “effective” criteria. In 2012, the level of effectiveness of local tax
revenue for the city of Tarakan rose 14%, namely 117%, which is included in the criteria of "very effective".
However, in 2012 it decreased by 27% with a value of 90% and was included in the “effective” criteria.
Furthermore, in 2014 and 2015 it continued to increase respectively, namely 104% and 115%, where in those
two years the effectiveness of Tarakan city local tax revenue was included in the criteria of "very effective".
Then in the following years, namely 2016, 2017 and 2018 continued to decline respectively, namely 91% in
2016 with effective criteria, 94% in 2017 with “effective” criteria and 68% in 2018 which entered in the "less
effective" criteria. And finally in 2019 the effectiveness of Tarakan city tax revenue is 89% which is included in
the criteria of "quite effective".
The increase in the level of effectiveness shows that the performance in collecting taxes is increasing,
the decrease in the level of effectiveness indicates that the decrease in performance in tax collection so that the
target of local tax revenue is not as planned, the decrease in performance is caused by employees who are not
optimal in tax collection. Even though there were fluctuations in 2010-2019 the effectiveness of local taxes was
above 90%, meaning that the effectiveness of the Tarakan city local taxes was very effective. This condition
shows that the level of economic development in the city of Tarakan has increased significantly for increasing
regional effectiveness, especially from the type of regional taxes.
4.5 ELASTICITY
The level of elasticity of local tax revenue is obtained by comparing the percentage change in GRDP
with the percentage change in GRDP. Where in this analysis we want to know the level of sensitivity to changes
in a type of income if there is a change in the amount of GRDP and population, but for the purposes of analysis,
the population size is ignored. This analysis is used to determine the degree of sensitivity of the original regional
income due to changes in local tax revenue. So that in the end it can be seen how much local taxes have an
effect on Regional Original Income. To see the elasticity of regional tax revenue for the city of Tarakan in 2010-
2019 can be seen in the following table:
The results of the calculation of the percentage change in PAD with the percentage change in GRDP can be seen
in table 5.12 with the assessment criteria in table 5.13, where in 2011 the elasticity of GRDP to PAD revenue
was -0.66%, which means 1% GRDP growth followed by a contraction of PAD revenues of -0. 66%. Then the
elasticity of GRDP on PAD revenues in 2012 and 2013 showed a value of more than 1, respectively 1.15% and
1.22%, which means that the effect of GDP growth on PAD revenues is elastic.
Then in 2014, 2015 and 2016 the elasticity of PDRB to PAD revenue in the city of Tarakan was negative,
namely -0.40%, -1.14% and -1.59% respectively where the value showed a number less than 1, which means the
growth of GRDP towards revenue from PAD is less sensitive or inelastic, where the GRDP growth of 1% is
actually followed by a contraction of PAD revenues of -0.40% in 2014, -1.14% in 2015 and -1.59% in 2016.
Then in 2017 Until 2019, the elasticity of PDRB to local tax revenue in the city of Tarakan is still in the inelastic
category, namely 0.53%, 0.61% and 0.08%. From these calculations, the elasticity of GRDP to PAD from 2010-
2019, with an average of 0.03%, which is less than 1, which means that the effect of GRDP growth on Tarakan
City PAD revenue is less sensitive or inelastic to Tarakan's PAD.
V. CONCLUTION
Based on the background with the supporting theory as well as the research methods and approaches
used to answer the objectives of this study, then it is described in the results and discussion. Based on the
discussion conducted on the local taxes of the City of Tarakan, several conclusions and suggestions can be
conveyed in the following chapter descriptions.
1 2010 11.302.790.800.000 - 75.659.929.593 - - -
2 2011 12.863.536.800.000 13,81 68.801.769.440 -9,06 -0,66 Inelastic
3 2012 14.807.292.000.000 15,11 80.711.785.946 17,31 1,15 Elastic
4 2013 16.838.045.800.000 13,71 94.195.831.515 16,71 1,22 Elastic
5 2014 19.572.550.000.000 16,24 88.059.263.275 -6,51 -0,40 Inelastic
6 2015 21.824.569.700.000 11,51 76.462.510.137 -13,17 -1,14 Inelastic
7 2016 24.386.398.170.000 11,74 62.198.512.279 -18,65 -1,59 Inelastic
8 2017 28.004.129.760.000 14,84 67.092.417.030 7,87 0,53 Inelastic
9 2018 31.665.386.220.000 13,07 72.401.576.597 7,91 0,61 Inelastic
10 2019 36.289.710.680.000 14,60 73.230.451.033 1,14 0,08 Inelastic
21.755.440.993.000 13,85 75.881.404.684 0,39 0,03 Inelastic
Criteria
Elasticity
% ∆
LOR
Average
GRDP
No Year
Realization of Local
Own Revenue (Rp)
% ∆
GRDP
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1. The contribution of local taxes to the PAD of the city of Tarakan from 2010 to 2019 shows that local
tax collection is implemented "well" with a ratio value of 43.3% per year. However, when viewed from
the contribution of local taxes per tax sector to PAD is still "very insufficient" where the average
contribution of hotel taxes to PAD is less than 1%, which is only 0.14% per year. The contribution of
restaurant tax to PAD is only 0.16% per year. The contribution of entertainment tax to Tarakan's PAD
is still very small at 0.01% per year. The advertisement tax contribution to Tarakan's PAD is 0.06% per
year. Furthermore, the street lighting tax contribution to PAD contributed 0.29% per year. Furthermore,
tax for extraction of class c minerals, parking tax and groundwater tax contribute to PAD only 0.01 per
year. And for swallow's nest tax, based on the calculation, it can be said that it does not contribute to
Tarakan City's PAD because the contribution ratio is 0.00% per year. Then for PBB tax contributes to
PAD only 0.12% per year. And finally the PBHTB tax contributes to PAD by 0.19%. Although the
level of contribution of each tax to Tarakan City PAD is still very low, the level of local tax
contribution to Tarakan City PAD has been implemented "well".
2. The tax effort / tax effort of the city of Tarakan for regional taxes each year is still below 1%, this
means that the low tax power in the city of Tarakan indicates that the ability of the community to pay
taxes (ability to pay) in the city of Tarakan during the ten year observation period is included in the
criteria very low, where the effort to tax the city of Tarakan is only 0.15% per year on average.
3. Based on the results of the calculation of the level of efficiency of local tax revenue in the city of
Tarakan during the period 2010 to 2019, an average of 4.87% per year, which means that the efficiency
level of regional tax revenue is classified as “very efficient”.
4. The collection of local taxes in the city of Tarakan in the period 2010 to 2019 is based on a comparison
between the realization of local tax revenue and the target of local tax revenue on average is 96% per
year, which means "very effective".
5. The level of elasticity of PDRB to PAD revenue during the period 2010 to 2019 was an average of
0.03% per year, which means that the elasticity of PDRB to PAD revenue in the city of Tarakan is
inelastic. With an average elasticity of 0.03%, it means that every change in GRDP of 1% will be
followed by a contraction of PAD revenue of 0.03%. There are several levels of PDRB elasticity to
each tax subsector which are included in the "Elastic" category, namely the elasticity of GRDP to hotel
tax revenue with an average value of 1.23% per year, then the elasticity of GRDP to restaurant tax
revenue is 1.09%. per year, then the elasticity of PDRB to tax revenue for extraction of mineral
materials for class c is 5.02% per year, then the elasticity of GRDP against groundwater tax revenue is
99.43% per year, then the elasticity of PDRB against tax revenue for bird's nest wallet is 50 , 34% per
year, and finally the elasticity of the PBHTB tax revenue of 3.34% per year. The rest is for the
elasticity of GDP against entertainment tax revenue, advertisement tax, street lighting tax, parking tax
and land and building tax, all ratio values are less than 1 which means "inelastic" to each of these taxes.
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