Review of The Effectiveness Transfer Land and Building Tax (PBB-P2) as A Regional Tax
Authors:
Siti Khairani, SE.Ak., M.Si
Trisnadi Wijaya, SE., S.Kom
Published at:
2013 International Forum on Contemporary Management Issues Proceedings
ISBN : 978-986-6600-56-2
This report aims to identify, explain and detail the links and interactions in Southern and Eastern Mediterranean countries (SEMCs) between energy supply and demand and socio-economic development, as well as the potential role of energy supply and demand policies on both. Another related aim is to identify and analyse, in a quantitative and qualitative way, the changing role of energy (both demand and supply) in southern Mediterranean economies, focusing on its positive and negative impact on socio-economic development.
This report investigates in particular:
The most important channels through which resource wealth can contribute to or hamper economic and social development in the analysed region;
Mechanisms and channels of relations between energy supply and demand policies and economic and social development.
The burdens of energy subsidies and ‘oil syndrome’ are of particular relevance for the region. An integrated socio-economic development and energy policy scenario approach showing the potential benefits and synergies within countries and the region is developed in the final part of the report.
Written by Emmanuel Bergasse, Wojciech Paczynski, Marek Dabrowski and Luc De Wulf. Published in March 2013.
PDF available on our website at: http://www.case-research.eu/en/node/57975
Opportunities to Improve the Functioning of Free Economic Zones in Expanding ...ijtsrd
The subject of the study of this article is a set of economic relations that arise in the process of attracting investment to the regions and increasing the efficiency of their use in an innovative economy. This article analysis the methods and tasks of state regulation of investment attraction and effective use of investments in Jizzakh region. Dilshod Komilov "Opportunities to Improve the Functioning of Free Economic Zones in Expanding the Scope of Investment" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-5 , August 2020, URL: https://www.ijtsrd.com/papers/ijtsrd33086.pdf Paper Url :https://www.ijtsrd.com/economics/market-economy/33086/opportunities-to-improve-the-functioning-of-free-economic-zones-in-expanding-the-scope-of-investment/dilshod-komilov
This paper analyses the public finance performance and the dynamics of government expenditures on education and health in the Kyrgyz Republic in 2007-2010, when the country was hit by the global economic crisis and then by an internal political crisis in 2010. Despite these crisis conditions, public health expenditures have increased substantially. In education, recurrent expenditures have been protected, while capital investments have been cut dramatically. Both sectors suffer from chronic under-financing, which results in an insufficient quality of services. The country's fiscal situation in the medium-term is going to be difficult, so efficiency-oriented reforms need to be implemented in health care and especially in education in order to sustain the development of these critical services in Kyrgyzstan.
Authored by: Roman Mogilevsky
Published in 2011
Research on the problems and Countermeasures of China's Regional investment a...AM Publications,India
In this paper, the main research is, investment and financing management effect problems existing in regional economic development in China, and the problems of the breadth and depth of. Firstly, this paper analyzes on the analysis and the research to the related field of scholars at home and abroad; secondly, this paper analyzes the current development of regional economy in China appeared in the management of investment and financing effect; finally, this paper aimed at improving the effect of China's regional economic development in the financing management problems some countermeasures and suggestions from the government level, hope can help enterprises and relevant units to provide basis and method of making effect optimal financing scheme.
This report aims to identify, explain and detail the links and interactions in Southern and Eastern Mediterranean countries (SEMCs) between energy supply and demand and socio-economic development, as well as the potential role of energy supply and demand policies on both. Another related aim is to identify and analyse, in a quantitative and qualitative way, the changing role of energy (both demand and supply) in southern Mediterranean economies, focusing on its positive and negative impact on socio-economic development.
This report investigates in particular:
The most important channels through which resource wealth can contribute to or hamper economic and social development in the analysed region;
Mechanisms and channels of relations between energy supply and demand policies and economic and social development.
The burdens of energy subsidies and ‘oil syndrome’ are of particular relevance for the region. An integrated socio-economic development and energy policy scenario approach showing the potential benefits and synergies within countries and the region is developed in the final part of the report.
Written by Emmanuel Bergasse, Wojciech Paczynski, Marek Dabrowski and Luc De Wulf. Published in March 2013.
PDF available on our website at: http://www.case-research.eu/en/node/57975
Opportunities to Improve the Functioning of Free Economic Zones in Expanding ...ijtsrd
The subject of the study of this article is a set of economic relations that arise in the process of attracting investment to the regions and increasing the efficiency of their use in an innovative economy. This article analysis the methods and tasks of state regulation of investment attraction and effective use of investments in Jizzakh region. Dilshod Komilov "Opportunities to Improve the Functioning of Free Economic Zones in Expanding the Scope of Investment" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-5 , August 2020, URL: https://www.ijtsrd.com/papers/ijtsrd33086.pdf Paper Url :https://www.ijtsrd.com/economics/market-economy/33086/opportunities-to-improve-the-functioning-of-free-economic-zones-in-expanding-the-scope-of-investment/dilshod-komilov
This paper analyses the public finance performance and the dynamics of government expenditures on education and health in the Kyrgyz Republic in 2007-2010, when the country was hit by the global economic crisis and then by an internal political crisis in 2010. Despite these crisis conditions, public health expenditures have increased substantially. In education, recurrent expenditures have been protected, while capital investments have been cut dramatically. Both sectors suffer from chronic under-financing, which results in an insufficient quality of services. The country's fiscal situation in the medium-term is going to be difficult, so efficiency-oriented reforms need to be implemented in health care and especially in education in order to sustain the development of these critical services in Kyrgyzstan.
Authored by: Roman Mogilevsky
Published in 2011
Research on the problems and Countermeasures of China's Regional investment a...AM Publications,India
In this paper, the main research is, investment and financing management effect problems existing in regional economic development in China, and the problems of the breadth and depth of. Firstly, this paper analyzes on the analysis and the research to the related field of scholars at home and abroad; secondly, this paper analyzes the current development of regional economy in China appeared in the management of investment and financing effect; finally, this paper aimed at improving the effect of China's regional economic development in the financing management problems some countermeasures and suggestions from the government level, hope can help enterprises and relevant units to provide basis and method of making effect optimal financing scheme.
The work presents a theoretical framework, and offers a tentative analytical framework for building strategies for combating systemic corruption of the kind that is observed in Ukraine. It argues that, as in some other countries undergoing the process of modernization, corruption in Ukraine plays an important social role by filling gaps between formal (often impracticable) rules, and informal ones. At the same time, it creates incentives and provides the means for maintaining and widening these gaps, as in the critically important case of “capture” of the state by extorting officials endowed with abnormal administrative discretion and affiliated with crony businesses. Systemic factors of such kind make corruption so persistent and anti-corruption so necessary for development.
Authored by: Vladimir Dubrovskiy
Published in 2006
The article is structured as follows. We start with the policy framework in all three countries and then proceed to the discussion of major macroeconomic parameters, including data for the economy as a whole, the fiscal policy and external sectors, and labour market. In the end, we provide conclusions.
Report on the Economic Value of the Non-Profit Sector in the Western Balkans ...Catalyst Balkans
BCSDN's report on Economic Value of the Non-Profit Sector in the Countries of the Western Balkans & Turkey is the first study ever that gives an overview of the current situation with the non–profit sector-related data collection, analysis and presentation in Albania, Bosnia & Herzegovina, Kosovo, Macedonia, Montenegro, Serbia and Turkey.
European Young Leaders:
'40 under 40'
report of the three-day seminar
part of an annual working programme
co-initiated by Friends of Europe and Europanova
The work presents a theoretical framework, and offers a tentative analytical framework for building strategies for combating systemic corruption of the kind that is observed in Ukraine. It argues that, as in some other countries undergoing the process of modernization, corruption in Ukraine plays an important social role by filling gaps between formal (often impracticable) rules, and informal ones. At the same time, it creates incentives and provides the means for maintaining and widening these gaps, as in the critically important case of “capture” of the state by extorting officials endowed with abnormal administrative discretion and affiliated with crony businesses. Systemic factors of such kind make corruption so persistent and anti-corruption so necessary for development.
Authored by: Vladimir Dubrovskiy
Published in 2006
The article is structured as follows. We start with the policy framework in all three countries and then proceed to the discussion of major macroeconomic parameters, including data for the economy as a whole, the fiscal policy and external sectors, and labour market. In the end, we provide conclusions.
Report on the Economic Value of the Non-Profit Sector in the Western Balkans ...Catalyst Balkans
BCSDN's report on Economic Value of the Non-Profit Sector in the Countries of the Western Balkans & Turkey is the first study ever that gives an overview of the current situation with the non–profit sector-related data collection, analysis and presentation in Albania, Bosnia & Herzegovina, Kosovo, Macedonia, Montenegro, Serbia and Turkey.
European Young Leaders:
'40 under 40'
report of the three-day seminar
part of an annual working programme
co-initiated by Friends of Europe and Europanova
Companies face certain effects when any new changes are introduced in their organisational structure. Read this sample to know more about developments in business and management.
This file summarizes Doing Business 2016 data for Kazakhstan. The first section presents the Ease of Doing Business rank (out of 189 economies) and the distance to frontier (DTF)** measure, overall and by topic. The second section summarizes the key indicators for each topic benchmarked against regional averages.
Measurement and Analysis of the Stability of Local Fiscal RevenueIJAEMSJORNAL
The stability of fiscal revenue, so called the fluctuation of fiscal revenue, refers to the fluctuation degree of local government's actual fiscal revenue deviating from the expected fiscal revenue. As the main way of funds for local governments to perform public service functions, fiscal revenue is an important starting point for local governments to regulate and participate in economic activities. The drastic fluctuation of fiscal revenue will interfere with the government's economic functions, reduce the quantity and quality of public services, and produce inefficient government activities. The economic and social activities carried out by governments at all levels in practice are numerous and complicated, which can be classified according to different purposes and perspectives. However, no matter which classification method is adopted, stable financial revenue is the core guarantee of government economic activities, which is in the position of "leading the development and affecting the whole body". Based on the combination variance method of white (1983), this paper constructs the stability index of local fiscal revenue, and measures the stability of fiscal revenue of all provinces in China, and interprets and analyzes the measurement results through the theoretical method of economics. It is found that there are significant regional differences in the fluctuation of local fiscal revenue in China. By comparing the changes of fiscal revenue fluctuation index in 2000, 2009 and 2018, the fluctuation index of fiscal revenue shows obvious regional differences. The fluctuation degree of the economically developed eastern coastal area is lower than that of the underdeveloped central and Western Region, and the southern region with lower economic activity is significantly lower than that of the north. On the other hand, the external shocks such as "replacing business tax with value-added tax" and financial crisis also have a positive impact on local tax fluctuations. Through the analysis of the experimental results, it is found that good economic foundation, capital accumulation, industrial structure and geographical location have a great impact on financial stability. Therefore, the government should pay attention to the gap between the stability of fiscal revenue in different regions, actively improve the economic foundation of the poor stability of the central and western regions, formulate differentiated economic and financial policies, vigorously develop the secondary and tertiary industries, and improve the stability of fiscal revenue to cope with regional economic risks and improve the administrative efficiency of the government.
Contribution of Kumba City Councils to the Emergence of Small Businesses in K...IJAEMSJORNAL
This research assesses the perception of city councils´ contribution in the success of Small businesses by small business owners, case of Kumba City Council. 150 questionnaires were administered to these owners by convenience. The Statistical Package for Social Sciences (SPSS 2022 version) was used to analyse data. Results reveal that the majority of small business owners (51.3%) believe that the City Council is not doing enough for the sustainability of small businesses. It was recommended that the City Council should act more as facilitator for small businesses instead of being a threat to them.
Formal registration of companies in Ukraine has many immediate benefits for the companies and for business owners and employees. Legal entities can outlive their founders.
Economic Impact Evaluation of the Economic and Social Data Service of UKAnna Palaiologk
In its attempt to evaluate the quality and impact of its research and data infrastructure investments the Economic and Social Research Council (ESRC) assigned to Charles Beagrie the assessment of the Economic and Social Data Service (ESDS) [annual operating budget £3.3 million; 23,000 active users].
This report provides an overview of methods and approaches explored in the study, issues encountered and our findings and recommendations.
For policy makers trying to improve their economy’s regulatory environment for business, a good place to start is to find out how it compares with the regulatory environment in other economies. Doing Business provides an aggregate ranking on the ease of doing business based on indicator sets that measure and benchmark regulations applying to domestic small to medium-size businesses through their life cycle. Economies are ranked from 1 to 190 by the ease of doing business ranking
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Currently pi network is not tradable on binance or any other exchange because we are still in the enclosed mainnet.
Right now the only way to sell pi coins is by trading with a verified merchant.
What is a pi merchant?
A pi merchant is someone verified by pi network team and allowed to barter pi coins for goods and services.
Since pi network is not doing any pre-sale The only way exchanges like binance/huobi or crypto whales can get pi is by buying from miners. And a merchant stands in between the exchanges and the miners.
I will leave the telegram contact of my personal pi merchant. I and my friends has traded more than 6000pi coins successfully
Tele-gram
@Pi_vendor_247
what is the future of Pi Network currency.DOT TECH
The future of the Pi cryptocurrency is uncertain, and its success will depend on several factors. Pi is a relatively new cryptocurrency that aims to be user-friendly and accessible to a wide audience. Here are a few key considerations for its future:
Message: @Pi_vendor_247 on telegram if u want to sell PI COINS.
1. Mainnet Launch: As of my last knowledge update in January 2022, Pi was still in the testnet phase. Its success will depend on a successful transition to a mainnet, where actual transactions can take place.
2. User Adoption: Pi's success will be closely tied to user adoption. The more users who join the network and actively participate, the stronger the ecosystem can become.
3. Utility and Use Cases: For a cryptocurrency to thrive, it must offer utility and practical use cases. The Pi team has talked about various applications, including peer-to-peer transactions, smart contracts, and more. The development and implementation of these features will be essential.
4. Regulatory Environment: The regulatory environment for cryptocurrencies is evolving globally. How Pi navigates and complies with regulations in various jurisdictions will significantly impact its future.
5. Technology Development: The Pi network must continue to develop and improve its technology, security, and scalability to compete with established cryptocurrencies.
6. Community Engagement: The Pi community plays a critical role in its future. Engaged users can help build trust and grow the network.
7. Monetization and Sustainability: The Pi team's monetization strategy, such as fees, partnerships, or other revenue sources, will affect its long-term sustainability.
It's essential to approach Pi or any new cryptocurrency with caution and conduct due diligence. Cryptocurrency investments involve risks, and potential rewards can be uncertain. The success and future of Pi will depend on the collective efforts of its team, community, and the broader cryptocurrency market dynamics. It's advisable to stay updated on Pi's development and follow any updates from the official Pi Network website or announcements from the team.
how to sell pi coins in all Africa Countries.DOT TECH
Yes. You can sell your pi network for other cryptocurrencies like Bitcoin, usdt , Ethereum and other currencies And this is done easily with the help from a pi merchant.
What is a pi merchant ?
Since pi is not launched yet in any exchange. The only way you can sell right now is through merchants.
A verified Pi merchant is someone who buys pi network coins from miners and resell them to investors looking forward to hold massive quantities of pi coins before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
The Evolution of Non-Banking Financial Companies (NBFCs) in India: Challenges...beulahfernandes8
Role in Financial System
NBFCs are critical in bridging the financial inclusion gap.
They provide specialized financial services that cater to segments often neglected by traditional banks.
Economic Impact
NBFCs contribute significantly to India's GDP.
They support sectors like micro, small, and medium enterprises (MSMEs), housing finance, and personal loans.
how to sell pi coins at high rate quickly.DOT TECH
Where can I sell my pi coins at a high rate.
Pi is not launched yet on any exchange. But one can easily sell his or her pi coins to investors who want to hold pi till mainnet launch.
This means crypto whales want to hold pi. And you can get a good rate for selling pi to them. I will leave the telegram contact of my personal pi vendor below.
A vendor is someone who buys from a miner and resell it to a holder or crypto whale.
Here is the telegram contact of my vendor:
@Pi_vendor_247
USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
Competitive Interest Rates: These loans often come with lower interest rates compared to conventional loans.
Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
Income Limits: Applicants must meet income guidelines, which vary by region and household size.
Primary Residence: The home must be used as the borrower's primary residence.
Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
Pre-Qualification: Determine your eligibility and the amount you can borrow.
Property Search: Look for properties in eligible rural or suburban areas.
Loan Application: Submit your application, including financial and personal information.
Processing and Approval: The lender and USDA will review your application. If approved, you can proceed to closing.
USDA loans are an excellent option for those looking to buy a home in California's rural and suburban areas. With no down payment and flexible requirements, these loans make homeownership more attainable for many families. Explore your eligibility today and take the first step toward owning your dream home.
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
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how can I sell pi coins after successfully completing KYCDOT TECH
Pi coins is not launched yet in any exchange 💱 this means it's not swappable, the current pi displaying on coin market cap is the iou version of pi. And you can learn all about that on my previous post.
RIGHT NOW THE ONLY WAY you can sell pi coins is through verified pi merchants. A pi merchant is someone who buys pi coins and resell them to exchanges and crypto whales. Looking forward to hold massive quantities of pi coins before the mainnet launch.
This is because pi network is not doing any pre-sale or ico offerings, the only way to get my coins is from buying from miners. So a merchant facilitates the transactions between the miners and these exchanges holding pi.
I and my friends has sold more than 6000 pi coins successfully with this method. I will be happy to share the contact of my personal pi merchant. The one i trade with, if you have your own merchant you can trade with them. For those who are new.
Message: @Pi_vendor_247 on telegram.
I wouldn't advise you selling all percentage of the pi coins. Leave at least a before so its a win win during open mainnet. Have a nice day pioneers ♥️
#kyc #mainnet #picoins #pi #sellpi #piwallet
#pinetwork
Yes of course, you can easily start mining pi network coin today and sell to legit pi vendors in the United States.
Here the telegram contact of my personal vendor.
@Pi_vendor_247
#pi network #pi coins #legit #passive income
#US
Lecture slide titled Fraud Risk Mitigation, Webinar Lecture Delivered at the Society for West African Internal Audit Practitioners (SWAIAP) on Wednesday, November 8, 2023.
US Economic Outlook - Being Decided - M Capital Group August 2021.pdfpchutichetpong
The U.S. economy is continuing its impressive recovery from the COVID-19 pandemic and not slowing down despite re-occurring bumps. The U.S. savings rate reached its highest ever recorded level at 34% in April 2020 and Americans seem ready to spend. The sectors that had been hurt the most by the pandemic specifically reduced consumer spending, like retail, leisure, hospitality, and travel, are now experiencing massive growth in revenue and job openings.
Could this growth lead to a “Roaring Twenties”? As quickly as the U.S. economy contracted, experiencing a 9.1% drop in economic output relative to the business cycle in Q2 2020, the largest in recorded history, it has rebounded beyond expectations. This surprising growth seems to be fueled by the U.S. government’s aggressive fiscal and monetary policies, and an increase in consumer spending as mobility restrictions are lifted. Unemployment rates between June 2020 and June 2021 decreased by 5.2%, while the demand for labor is increasing, coupled with increasing wages to incentivize Americans to rejoin the labor force. Schools and businesses are expected to fully reopen soon. In parallel, vaccination rates across the country and the world continue to rise, with full vaccination rates of 50% and 14.8% respectively.
However, it is not completely smooth sailing from here. According to M Capital Group, the main risks that threaten the continued growth of the U.S. economy are inflation, unsettled trade relations, and another wave of Covid-19 mutations that could shut down the world again. Have we learned from the past year of COVID-19 and adapted our economy accordingly?
“In order for the U.S. economy to continue growing, whether there is another wave or not, the U.S. needs to focus on diversifying supply chains, supporting business investment, and maintaining consumer spending,” says Grace Feeley, a research analyst at M Capital Group.
While the economic indicators are positive, the risks are coming closer to manifesting and threatening such growth. The new variants spreading throughout the world, Delta, Lambda, and Gamma, are vaccine-resistant and muddy the predictions made about the economy and health of the country. These variants bring back the feeling of uncertainty that has wreaked havoc not only on the stock market but the mindset of people around the world. MCG provides unique insight on how to mitigate these risks to possibly ensure a bright economic future.
BYD SWOT Analysis and In-Depth Insights 2024.pptxmikemetalprod
Indepth analysis of the BYD 2024
BYD (Build Your Dreams) is a Chinese automaker and battery manufacturer that has snowballed over the past two decades to become a significant player in electric vehicles and global clean energy technology.
This SWOT analysis examines BYD's strengths, weaknesses, opportunities, and threats as it competes in the fast-changing automotive and energy storage industries.
Founded in 1995 and headquartered in Shenzhen, BYD started as a battery company before expanding into automobiles in the early 2000s.
Initially manufacturing gasoline-powered vehicles, BYD focused on plug-in hybrid and fully electric vehicles, leveraging its expertise in battery technology.
Today, BYD is the world’s largest electric vehicle manufacturer, delivering over 1.2 million electric cars globally. The company also produces electric buses, trucks, forklifts, and rail transit.
On the energy side, BYD is a major supplier of rechargeable batteries for cell phones, laptops, electric vehicles, and energy storage systems.
The European Unemployment Puzzle: implications from population agingGRAPE
We study the link between the evolving age structure of the working population and unemployment. We build a large new Keynesian OLG model with a realistic age structure, labor market frictions, sticky prices, and aggregate shocks. Once calibrated to the European economy, we quantify the extent to which demographic changes over the last three decades have contributed to the decline of the unemployment rate. Our findings yield important implications for the future evolution of unemployment given the anticipated further aging of the working population in Europe. We also quantify the implications for optimal monetary policy: lowering inflation volatility becomes less costly in terms of GDP and unemployment volatility, which hints that optimal monetary policy may be more hawkish in an aging society. Finally, our results also propose a partial reversal of the European-US unemployment puzzle due to the fact that the share of young workers is expected to remain robust in the US.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
how to sell pi coins effectively (from 50 - 100k pi)DOT TECH
Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options.
Pi has not yet been launched on any exchange because we are currently using the confined Mainnet. The planned launch date for Pi is June 28, 2026.
Reselling to investors who want to hold until the mainnet launch in 2026 is currently the sole way to sell.
Consequently, right now. All you need to do is select the right pi network provider.
Who is a pi merchant?
An individual who buys coins from miners on the pi network and resells them to investors hoping to hang onto them until the mainnet is launched is known as a pi merchant.
debuts.
I'll provide you the Telegram username
@Pi_vendor_247
5. 2013 國際當代管理論壇
IV
目錄
大葉大學企業管理學系(所) 2013 國際當代管理論壇(上冊) 2013 年 6 月
ISBN:978-986-6600-56-2
財務管理(Marketing & Distribution Channel)
影響南台灣鋼鐵產業夥伴關係因素之研究............................ 176
拾已宇 義守大學國際商務學系
楊智育 義守大學國際商務學系
張務華 義守大學國際商務學系
持有銀行股權與現金持有.......................................... 182
江瑞德 逢甲大學商學博士生
量是否為價的先行指標-以台灣 50 中的電子類股為例-................. 190
許維智 逢甲大學商學博士生
Does Macao Suffer From Dutch Disease?A Theoretical Model on Macao’s Gambling
Booms ..................................................................................................................... 196
KE, Jing Ying 廈門工學院商學系
Sports Management Information System to Reduce Failure of Sports................... 214
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Muhammad Rizky Pribadi STMIK/STIE MDP, PALEMBANG, INDONESIA
The Role of Zakat on the Country’s Economy........................................................ 219
RINI APRILIA STIE MDP, PALEMBANG, INDONESIA
YULIZAR KASIH STIE MDP, PALEMBANG, INDONESIA
A study of the relationship between managerial philosophies of a peace culture and
cross-cultural ma ..................................................................................................... 226
鄧旭茹 中山醫學大學健康餐飲暨產業管理學系
Suggestive Human Resource Policies on Events of Foxconn Jump ....................... 244
柯伟玲 厦门工学院
郑孝清 华东电力设计院
6. 2013 國際當代管理論壇
V
目錄
大葉大學企業管理學系(所) 2013 國際當代管理論壇(上冊) 2013 年 6 月
ISBN:978-986-6600-56-2
財務管理(Marketing & Distribution Channel)
REVIEW OF THE EFFECTIVENESS TRANSFER LAND AND BUILDING
TAX(PBB-P2) AS A REGIONAL TAX.................................................................. 250
SitiKhairani, SE, Ak.,M.Si
TrisnadiWijaya, SE,S.Kom
7. 2013 國際當代管理論壇
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REVIEW OF THE EFFECTIVENESS TRANSFER LAND AND
BUILDING TAX(PBB-P2) AS A REGIONAL TAX
SitiKhairani, SE, Ak.,M.Si
Email: siti.khairani@mdp.ac.id
TrisnadiWijaya, SE,S.Kom
Email:trisnadi.wijaya@gmail.com
ABSTRACT
Since the enactment of Act No. 28 year 2009 about Regional Taxes and Levies,
urban and rural sectors of the PBB which had been the center of taxes transferred to local
taxes.This review is just to see the positive and negative impacts of a tax when the PBB
became the central and local taxes.This review using descriptive analysis techniques.The
data used are secondary data such as the number of district / municipal management
assigns PBB-P2 years 2011-2014. Data were obtained from the literature, websites Tax
Ministry, and the Ministry of Finance website.This review have some conclusion thatthe
transfer of Land and Building Tax Rural and Urban (PBB-P2) bring some positive
impact and the weakness of the PBB-P2 is the transfer of the readiness and ability of
each region to facilitate the supporting infrastructure that is not the same.
1. INTRODUCTION
To conduct the general administration and development activities required considerable
amount of funds. The required funds continue growing along with increased development. No state
funding revenue sources derived from internal funds and external funds. For the Indonesian
Government attempted to reduce external funding and continue to increase the amount of state
revenue from internal sources. One source of internal funds that provide a substantial contribution
is tax. Taxes are the largest source of state revenue is used for governance, public services and
national development. Approximately 70% - 80% of all state revenue from taxes and this amount is
likely to increase from year to year in line with the needs of the state budget. Here is the proportion
of tax revenue to the state budget in 2006 and 2010.
Table 1
Proportion of State Revenue to State Budget year 2006 until 2010
No Budget Year Amount (in billion) Percentage of
Tax to State
Budget
State Budget Tax
1 2010 949.66 742.74 78%
2 2009 985.73 725.84 74%
3 2008 781.35 591.98 76%
4 2007 723.06 509.46 70%
5 2006 723.06 416.31 67%
Source: www.depkeu.go.id, year 2013
8. 2013 國際當代管理論壇
251
Taxes levied by the authority can be divided into two: central tax and local taxes.
Central tax is the tax collected and managed by the central government, while local taxes
are withheld and managed by either local governments Government Level I / Provincial
Government Level II / District and the City. Land and Building Tax (PBB) is a local tax.
The legal basis is the Act No. 12 year 1985 which converted into Act No. 12 year 1994,
and the last is Act No. 28 year 2009 about Regional Taxes and Levies. Land and building
are two objects of the PBB, both of which are owned, earned benefits, and controlled.
Earth's surface is land and water, while the building is a construction technique that
embedded or attached to both land and in the waters of Indonesia.
Since the enactment of Act No. 28 year 2009 about Regional Taxes and Levies,
urban and rural sectors of the PBB which had been the center of taxes transferred to local
taxes. And whether this transfer of authority will harm the country or reduce reception
center? Directorate General of Taxation is responsible for implementing the PBB-P2
until December 31, 2013 as long as not implemented by the district / city. But starting in
2014 the PBB management is the responsibility of the district / kota. This review is just
to see the positive and negative impacts of a tax when the PBB when the PBB became
the central and local taxes.
2. DISCUSSION
This review using descriptive analysis techniques. Descriptive analysis was
conducted to determine and be able to explain the characteristics of the studied variables
in a given situation (Sekaran 2009, p. 158). Used in this review reference material
consisting of papers, articles, and past research on the PBB ever done in Indonesia. The
data used are secondary data such as the number of district / municipal management
assigns PBB-P2 years 2011-2014. Data were obtained from the literature, websites Tax
Ministry, and the Ministry of Finance website.
The transfer of the management of Land and Building Tax Rural and Urban
(PBB-P2) from the central government to local government is a form of follow-up
regional autonomy and fiscal decentralization. Policy form was poured into Act No. 28
of 2009 about Regional Taxes and Levies. With the transfer of the activities of the
process of data collection, assessment, determination, administration, collection / billing
and service of the PBB-P2 will be held by the Local Government (District/City).
Widespread implementation of regional autonomy and fiscal decentralization and its
responsibility began in 2004, as outlined in Act No. 32 year 2004
aboutLocalGovernment and Act No. 33 year 2004 about Fiscal Balance between the
Central Government and Local Government. Both of these laws regulate subjects of
local government authority and funding for the implementation of the authority. In
addition there is also the Act No. 28 year 2009 about Regional Taxes and Levies regions
that regulate matters concerning the authority of the local Goverment do the collection to
local communities in order to obtain funding to implement regional development. Both
the principal Act and the Law on local taxes and levies are essentially linked to a basic
principle which is often called the money follows function. In the framework of fiscal
decentralization main instrument used is the granting of authority to local governments
to levy taxes.
Regional autonomy is the right, authority, and duty to regulate autonomous regions
and manage their own affairs and interests of local communities appropriate legislation
9. 2013 國際當代管理論壇
252
(ActNo. 32 year 2004). While decentralization is not only the devolution of authority
from central government to local governments but also devolution of some powers of
government to the private sector in the form of privatization (Mardiasmo, 2009 p. 24).
The central government must not allow for the very conduct and supervise all
implementation of development across the region is of infinite extent. So with the
implementation of fiscal decentralization is that local governments are able participate
actively in national development. The principle of decentralization is also likely to be a
factor in the opinion I made a policy judgment for the government to establish urban and
rural sectors of the PBB to local taxes.
In addition to considerations of fiscal decentralization on which to base
considerations, the PBB and the revenue sharing BPHTB from central government to
local governments are, in my opinion may be the reason why the transfer occurred. Here
are the results of the PBB division of the central government to local governments:
Funds for the outcome of the PBB acceptance by 90% with the following details :
1. 16.2% for the province and distributed to the provincial Regional Treasury Account;
2. 64.8% for district / city and distributed to the concerned Regional Treasury Account district /
city;
3. 9% for collection costs;
10% of the Government revenue of PBB distributed to all districts and cities based on the
realization of the PBB acceptance of the current budget year, with a proportion as follows:
1. 65% evenly distributed to all districts and cities;
2. 35% distributed as incentives to local counties and cities that the realization of the previous
year to reach / exceed revenue plan certain sectors.
Revenue Sharing from BPHTB at 80% with the following details:
1. 16% for the province concerned and distributed to the provincial Regional Treasury Account;
2. 64% to counties and cities producing regions and distributed to Regional Treasury Account
district / city.
20% of the Government of BPHTB distributed with equal portions to all counties and cities.
As can be seen in the division upon receipt of PBBfunds and BPHTB, then the
PBB should not the responsibility of the central government (the process of data
collection, evaluation, designation, administrating, collection / billing and service),
because almost all of its acceptance is to Regional Government.
As to which is the purpose of the removal of government PBB-P2 become regional taxes
in accordance with Act No. 28 year 2009 is:
1. Increase the accountability of regional autonomy.
2. Provide new opportunities to the region to impose a new levy (add types of local taxes and
levies).
3. Give greater authority to levy taxes and by expanding the local tax base.
4. Authorizes the county in the district tariff setting, and
5. Submit tax functions as an instrument in the area of budgeting and setting.
If we look at the meaning of the above objectives, the first of the accountability of
regional autonomy, then from the point of view of the author, with PBB-P2 maketh a
fully local taxes will be the responsibility region, the process of data collection,
assessment, determination, administration, collection / billing and service can be more
effective. The local government has full responsibility in managing the PBB as local
taxes that may increase the region's autonomy in carrying out development in their
respective regions without having to wait for the allocation of funds from the central
10. 2013 國際當代管理論壇
253
government. The PBB as local taxes can be a significant contribution to local revenue
(PAD). And of course, local governments must not forget the responsibility
(accountability) to the public both in terms of revenue and in terms of its use so as not to
give rise to public suspicion against the local government. The second aspect of
opportunities for the imposition of a new levy (add new taxes and levies) in the opinion
of the author, local governments must better understand the ins and outs of both the local
population, total employment, the number of investors or in other words, local
governments know the exact potential region and also to know what is best for the region.
Third expand the local tax base, which means that local governments can maximize
revenues by looking at the possibility of expanding the local tax base by not burden the
people. The fourth regional authority in setting local tax rates, this transition is not only
the responsibility of management, but also given the authority in setting local tax rates. It
means that the central government gives broad authority to the regions to set up
autonomous regions so that local independence is getting stronger and not always rely on
the central government. Here's a comparison with ofthe ActPBB to the Act PDRB:
Table 2
Comparison ofTheAct PBB toThe Act PDRD
Description Act of PBB Act of PDRD
Subject The person or entity that has a
real right to the earth, and / or
have, menguasa and / or utilize
the building (Article 4 Paragraph
1)
Same
(Article 78 Paragraph 1 and 2)
Object Earth and / or buildings (Article
2)
Earth and / or buildings, except
for the area used for business
activities plantation, forestry,
and mining. (Article 77
Paragraph 1)
Tariff 0.5% (Article 5) Highest 0.3% (Article 80)
Taxable Sales Value
(NJKP)
20% till 100% (Government
Regulation No. 25 year 2002 is
set at 20% or 40%)
Not used
Non-Taxable Sales
Value (NJOPTKP)
Maximum of Rp 12 million
(Article 6)
Least Rp 10 million
Payable PBB Tariff x NJKP x
(NJOP-NJOPTKP)
(Article 3 Paragraph 3)
0,5% x 20% x
(NJOP-NJOPTKP) atau
0,5% x 40% x
(NJOP-NJOPTKP)
(Article 7)
Max: 0,3% x
(NJOP-NJOPTKP)
(Article 77, Paragraph 4)
(Article 81)
Source: www. pajak.go.id, year 2013
As can be seen in the table above, it appears that the area has the authority to set
their own rates according to PBB that there is potential in the area. With the authority is
expected in terms of overall taxation services can also be better because of the good
service can increase tax compliance which will ultimately increase tax revenues. Last as
11. 2013 國際當代管理論壇
254
budgeting instruments and arrangements in the region, from the point of view of PBB as
a writer with the transfer tax area means PBB to be one of the components of a good
budgetary revenue and expenditure side.
When compared to some countries, PBB rates in Indonesia is smallest than another
country in the amount of 0.3%, below 1%, which means that local governments can
further maximize the PBB rates so as to increase local revenue and encourage economic
growth in the region. The following comparison of PBB in Indonesia with other
countries:
Table 3
Comparison of Land and Building Tax Collection in Indonesia and Other Countries
Tax Elements Taiwan Japan Australia Indonesia
Levels of
Government
Province Municipality State District / City
Basis for the
Imposition
Total value of
the land
Estimated
market value
worth
Value of
undeveloped
land
Taxable sale
value
Value of
Non-Taxable
N/A Land 300 yen,
Building
200,000 yen,
Assets
1,500,000 yen
$ 10,000 to $
150,000.
Different each
state
Minimal
Rp 10.000.000
Tax tariff Rated as low as
1% and high as
5.5%
1.4% - 2.1% Progressive
rates, monitor
certain
percentage in a
range with the
addition of a
certain
percentage.
Highest rated
4%
Maximum
0.3%
Imposition of
Tax on Vacant
Land
Tax imposed
2-fold
Additional 1.4%
of the land in
excess of the
minimum size
N/A Same with not
an empty land
Source:Tasniwati, 2010, p.70
With the issuance of Act No. 28 year 2009 about Regional Taxes and Levies, local
governments now have an additional source of local revenue (PAD) derived from local
taxes, so that when this type of local taxes consists of eleven types of taxes, ieHotel Tax,
Restaurant Tax, Entertainment Tax, Advertising Tax, Street Lighting Tax, Non Metallic
Minerals and Rocks Tax, Parking tax, Groundwater Tax, Swallow's Nests Tax, Tax on
Land and Building Rural and Urban, and the tax on Acquisition of Land and Building.
Addition type Local Taxes can be seen in the following table:
12. 2013 國際當代管理論壇
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Table4
Differences Local Tax Type According to Act No. 34 year 2000
by Act No. 28 year 2009
Act No. 34 Year 2000 Act No. 28 Year 2009
Hotel Tax Hotel Tax
Restaurant Tex Restaurant Tex
Entertainment Tax Entertainment Tax
Advertising Tax Advertising Tax
Street Lighting Tax Street Lighting Tax
Parking Tax Parking Tax
Intake of Minerals Tax Group C Non Metallic Minerals and Rocks Tax
(Nomenclature Change)
Groundwater Tax (Transfer of Province)
Swallow's Nest Tax (new)
PBB Rural and Urban (new)
Tax on Acquisition of Land and Building
(new)
Source: Directorate General of Taxation, year 2013
The first city receiving PBB-P2 as a local tax is the city of Surabaya. Thus it can be said
that the city of Surabaya as a pioneer implementation of the transfer of the management of
revenues from PBB. Mayor of Surabaya, Tri IrRismaharini, MT stated, that in the year 2010,
PAD Surabaya only Rp 1 trillion, and in 2011 the city of Surabaya revenue to Rp 2 trillion. He
added the cause of the increase in revenue derived from PBB and BPHTB (Media Keuangan
Vol. No. V. 40 / December 2010, p. 8). With the success of the city of Surabaya in managing
PBB-P2 can be an example for permerintah districts / cities. The following stages of the
transfer of the management of the PBB and BPHT.
Table5
Number of District / City PBB-P2Management Recipients
Year 2011 – 2014
Year 2011 2012 2013 2014
Number of
District / City
1 17 105 369
Description Surabaya Depok Banda Aceh Remains
Bogor Bengkulu
Palembang Lampung tengah
Bandar
Lampung
Metro
Gorontalo Kab. Way
Kanan
Medan, etc Kab.
TulangBawang,
etc
13. 2013 國際當代管理論壇
256
Source: DJP, year 2013
From the above description, it is very worthy receipts submitted to PBB-P2 region.
Thus, the task can be helped the central government and the withdrawal of PBB and BPHTB
can be done optimally if the withdrawal is done by the region itself. With much reduced
taxpayer must be served by the central government, it is expected that overall taxation
services also will be much better. Because of good service will increase tax compliance of
taxpayers who will ultimately increase tax revenues. Because as we all know that taxes are a
significant source of revenue which is almost 80% state funds sourced from various kinds of
taxes that exist. In fact almost every area often difficulty in finding themselves and increase
their income. So that even after 10 years of decentralization implemented, some areas still
rely receipt of central assistance in the form of block grants or special allocation fund. This
happens because the level of revenue is still low.
Local revenue is another source of financing for the implementation of the
decentralization of the most significant because of the number of PAD is a symbol of a
regional self-reliance in the income does not depend on the central government to receive
assistance in the form of block grants and earmarked grants. PAD dominance over local tax
revenue and levies are to be authorized by a local.
By Rima Adelina research entitled "Analysis of Effectiveness and Revenue
Contribution Against Land and Building Tax Revenue in Gresik regency", that the acceptance
of PBB from 2007 till 2011 is very effective to reach more than 100%. By of that, with the
new policy Act No. 28 year 2009 about PDRD where the transfer of authority over PBB and
BPHTB from the center to the regions, is expected to provide more flexibility for local
governments to implement the maximum decentralization by increasing revenue through local
taxes so the government can carry out their duties more effectively and efficiently, and to help
improve the development and economy of the country.
So based on the above considerations, it is clear that the policy of the establishment of
PBB-P2 as local taxes are considered very appropriate. But it still can not avoid the
shortcomings and problems that occur, for example, because of the limited experience in the
area of information systems development and supporting infrastructure, there are still some
areas that are not yet ready to carry out this responsibility has not been prepared such as local
regulations and the lack of potential sources human resources which each region. For BPHTB
has been required since January 2011, it may arise losses (potential lost) due to there are some
areas that are not ready and not make local regulations. But for the PBB established no later
than January 2014, the local government should be able to take advantage of this transition
14. 2013 國際當代管理論壇
257
period to learn and prepare everything including local regulations and human resources in
order to really be ready. Such as that conducted by the mayor of Palembang, Mr. Eddy
Santana Putra, with a lot of outreach to the community is one of the goals that PBB pay
diligent and obedient.
To overcome this problem there are several ways that can be done such as, for example,
with better coordination between central and local government. Since this is a new policy
would be better if the central government more control over its implementation before the
local authorities really be ready to implement them. And for the performance issues of human
resources, can be overcome by the central government often provides learning / training or
socialization in each region. By taking various measures for the implementation of the policy
is expected to PBB-P2 and BPHTB as local taxes can be done effectively and efficiently and
the independence of the region can be realized in accordance with the expectations of the
Indonesian government.
3. CONCLUSION
From the above review, the conclusions that can be drawn between the other:
1. Transfer of Land and Building Tax Rural and Urban (PBB-P2) bring some positive
impact, ie:
o Creating local independence, where regions can maximize local revenue by
managing their own local tax.
o Boosting economic growth in the region.
o Improve accountability to the public.
o Improve the capacity of local human resources.
o Relieve central government job as the manager of PBB.
2. The weakness of the PBB-P2 is the transfer of the readiness and ability of each region
to facilitate the supporting infrastructure that is not the same. So there could be a lack
of accurate data collection so that the achievement of revenue targets are not as
expected.
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Adelina.Rima.2011. AnalisisEfektifitasdanKontribusiPenerimaanPajakBumidanBangunan
(PBB) TerhadapPendapatanAsli Daerah di Kabupaten Gresik.UniversitasNegeri Surabaya.
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258
Mokamat.2009. AnalisisFaktor yang
MempengaruhiEfektifitasPenerimaanPajakBumidanBangunan di
KabupatenGrobongan.UniversitasDiponegoro Semarang.
Mardiasmo. 2009. AkuntansiSektorPublik. PenerbitAndi, Yogyakarta.
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Tasniwati.2010. TinjauanPeranPajakBumidanBangunansebagaiPajak Daerah.Universitas
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