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ANALISIS PEMANFAATAN EARMARKING TAX DALAM MENINGKATKAN PENDAPATAN DAERAH STUDI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA KENDARI

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 5 No. 2 (2017)

DOI
10.33772/jak-uho.v5i2.2106
ISSN
2503-1635
Published
2017-03-26
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACT This study aimed to investigate and describe about the use of earmarking tax on increasing the income on Kendari, 2014. This study used qualitative approach. The primer data was obtained from interview and the secunder data was obtained from the documentation of The Department of Management of The Local Financial and Assests of Kendari and all stakeholders in relevance to this present study. The data analysis of the study used descriptive analysis.The result of the study showed that the earmarking tax receipts of cigarette tax in Kendari 2014 amouned to Rp 2.295.027.448 or contribute approxiamately 0,20% of the total regional income. However, the benefit implementation is not appropriately maximal to the target spesifically in relevant to the impact of cigarette since the minimum socialization and transparency of fund information about the use of earmarking.Keywords: Earmarking Tax, Cigarette Tax.

Collaboration network of the authors

13 authors · 22 co-authorship links

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Co-authorOrganisationJoint articles
Muntu AbdullahAffiliation unknown1
Mifta ChulhairAffiliation unknown1
Nasrullah DalliAffiliation unknown1
Dwi Febrian Arba SuaibAffiliation unknown1
Andi Basru WawoAffiliation unknown1
La Ode AntoAffiliation unknown1
Muhammad Astun SetiawanAffiliation unknown1
Ayu LestariAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Husin husinAffiliation unknown1
Kiki Fatimah SaritaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS PEMANFAATAN EARMARKING TAX  DALAM MENINGKATKAN PENDAPATAN DAERAH STUDI PADA  BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA KENDARI</dc:title>
	<dc:creator>Asni, Nur</dc:creator>
	<dc:creator>Kalsum, Auliah</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACT This study aimed to investigate and describe about the use of earmarking tax on increasing the income on Kendari, 2014. This study used qualitative approach. The primer data was obtained from interview and the secunder data was obtained from the documentation of The Department of Management of The Local Financial and Assests of Kendari and all stakeholders in relevance to this present study. The data analysis of the study used descriptive analysis.The result of the study showed that the earmarking tax receipts of cigarette tax in Kendari 2014 amouned to Rp 2.295.027.448 or contribute approxiamately 0,20% of the total regional income. However, the benefit implementation is not appropriately maximal to the target spesifically in relevant to the impact of cigarette since the minimum socialization and transparency of fund information about the use of earmarking.Keywords: Earmarking Tax, Cigarette Tax.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-03-26</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2106</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v5i2.2106</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 5, No 2 (2016)</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v5i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2106/1497</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
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