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Elasticity Measurement Of Local Taxes And Charges In Forecast Of Own-Source Revenue (PAD) Of Provincial Government In Indonesia Noch, Muhammad Yamin; Pattiasina, Victor; Purwanto, Hafidz Arif
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p13

Abstract

This research aims to measure the elasticity of local taxes and charges in the framework of Own-Source Revenue (PAD) forecasting of Provincial Government in Indonesia. By using Fully Modified Least Square (FMOLS) method, the result shows that long-term elasticity or local taxes growth of 0.865 is still under GRDP growth, in accordance with the growth of charges of 0.756 shows the same result. While short-term elasticity or local taxes stability of 0.568 gives an overview of local taxes that is not sensitive to changes in GRDP, while the stability of charges of 2.704 shows the result is sensitive to changes in GRDP, however the value of stability is not supported sufficient significance so that the sensitivity factor of PAD is influenced by factor in beyond that. Forecasting result using the model in 2013, both local taxes and charges show better result than actual forecasting shown with smaller Revenue Forecast Error (RFE) value. Keywords: local taxes, local charges, FMOLS, RFE
Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah pada Organisasi Perangkat Daerah Pattiasina, Victor; Yamin, Muhamad Noch; Patiran, Andarias; Bonsapia, Melyanus
PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis) Vol 1 No 2 (2020): Public Policy (Jurnal Aplikasi Kebijakan Publik & Bisnis)
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

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Abstract

This research is the criteria concerning the influence of the characteristics of budget objectives on the performance of local government officials in the Keerom regency regional apparatus organization. Testing was carried out on a sample of 73 respondents. The sample method used was Porpusive sampling. Data collection was carried out by direct survey. Testing testing is tested empirically using multiple regression. The results showed that budget preparation had a positive and insignificant effect on the performance of local government officials in Keerom Regency. Budget feedback did not have a positive and significant effect on the performance of local government officials in Keerom Regency, local governments evaluated that the budget had no positive and significant effect on the performance of local government officials in Keerom Regency. , Clarity of budget targets has a positive and significant effect on the performance of local government officials in Keerom Regency. The difficulty of budget objectives has a positive and significant effect on the performance of local government officials in Keerom Regency and participation in budget formulation, budget evaluation, clarity of budget targets and difficulty of simultaneous budget objectives on the performance of government officials. Keerom Regency area.
Analisis Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah di Kabupaten Maluku Tenggara Gomies, Stevanus J.; Pattiasina, Victor
Jurnal Ilmiah Aset Vol 13 No 2 (2011): Jurnal ASET Volume 13 No 2
Publisher : STIE Widya Manggala

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Abstract

The study identified that with the model used, it can be used to view the local tax contribution and regional retribution against the original Revenue areas. Based on the results of statistical tests, then it can be inferred that the model used to measure the local tax levy and the original revenue is able to explain variations of the region. This can be seen, if there is a 1 percent increase in the tax levy and the original revenue can increase the area that each of 0,249 and 0.505 percent. On the other hand R (coefficient of determination) indicates the number of 3.139 percent identified that the magnitude ofthe influence of the variable X to variable Y of 81,7 percent and the rest of 12.3 per cent determined by other variables that are not identified in this model. Economic implications that could be drawn from the test results above, is a donation or contribution/share local tax levy and the area has a strategic position in Enhancing support of The original revenue (PAD). Thus an attempt to improve the reception of the original revenue areas continue to do with intensification of efforts and extensification. Intensification of efforts can be done through improving the quality of human resources, quality of service and improved surveillance of the taxpayer effective. While the exstenfication collection was done by logging the object and the subject of taxes, the excavation of new sources and the creation of regional regulations more in line with the development of the State.