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PENERIMAAN PAJAK DAERAH: Pelajaran Dari Kota Kendari Provinsi Sulawesi Tenggara

JEP (Jurnal Ekonomi Pembangunan) · Vol. 8 No. 2 (2019) · pp. 313–325

DOI
10.57206/jep_uho.v8i2.6122
ISSN
2503-2089, 1979-231X
Published
2019-04-06
Publisher
Universitas Halu Oleo
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

There is still a gap between the target and the realization of movie/cinemax tax receipis, restaurant tax, and motorized racing tax in Kendari City. This study aim to find out and analyze: (1) the gap between the target and the realization of movie/cinema tax, restaurant tax, and motorized racing tax (2) the factors that influence the level of movie/cinema tax, restaurant tax, and motorized tax. The type of data data used is primary data and secondary data. The analytical tool that used is descriptive analysis. The results of the study show that: (1) the gap between the target and realization of movie/cinema tax, restaurant tax, and motorized racing tax in Kendari City in 2013-2017 tended to increase with an average gap Rp225.257.700. (b) the gap between the target and realization of restaurant tax in Kendari City in 2013-2017 fluctuated with an average gap Rp152.026.922. (c) the gap between the target and realization of motorized racing tax in Kendari City in 2013-2017 tended to decline with an average gap Rp2.900.000. (2) the factors that influence the level of realization of movie/cinema tax, restaurant tax, and motorized racing tax are: tax payers awareness, data base and potential tax, while the regional regulations regarding taxation and sanctions for non-paying tax don’t affect the level of realization of movie/cinema tax, restaurant tax, and motorized racing tax. For the Government of Kendari City to always try to manage and increase the potential of local taxes and provide the strict sanctions for non-compliant taxpayers so that there is no longer a gap between the target and realization of regional taxes in Kendari City.

Keywords

Collaboration network of the authors

40 authors · 95 co-authorship links · 1 across different organisations · showing the 40 most connected

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  • Universitas Halu Oleo
  • Hasanuddin University
  • State University of Medan
  • Syarif Hidayatullah State Islamic University Jakarta
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Amrin SaragihAffiliation unknown2
Zaki UlyaAffiliation unknown2
Mansyur AsriAffiliation unknown2
Liza Agnesta KrisnaAffiliation unknown2
Muh. Yani BalakaAffiliation unknown1
Nurul AsmaAffiliation unknown1
Irmawatty Paula TamburakaAffiliation unknown1
Christofel Filemon DirmanAffiliation unknown1
Aminuddin Mane KandariUniversitas Halu Oleo1
La Ode SafuanUniversitas Halu Oleo1
Ansharullah AnsharullahUniversitas Halu Oleo1
Asranudin AsranudinAffiliation unknown1
Tamrin TamrinAffiliation unknown1
Afdilla MoulidyaAffiliation unknown1
Ferdi FerdiAffiliation unknown1
Muh. DinAffiliation unknown1
Akmal Handi Ansari NasutionAffiliation unknown1
Ernawati ErnawatiAffiliation unknown1
Fauziah Khairani LubisState University of Medan1
Iskandar SyahputeraAffiliation unknown1
Siti Aisah GintingAffiliation unknown1
Berlin SibaraniAffiliation unknown1
Immanuel Prasetya GintingAffiliation unknown1
Isli Iriani Indah PaneAffiliation unknown1
Muhammad IqbalHasanuddin University1
Darmawan DarmawanAffiliation unknown1
Suhaimi SuhaimiAffiliation unknown1
T. Rasyidin T. RasyidinAffiliation unknown1
Mustakim MustakimAffiliation unknown1
Andi RachmadAffiliation unknown1
Zulfiani ZulfianiSyarif Hidayatullah State Islamic University Jakarta1
Rini FitrianiAffiliation unknown1
Ernawati ErnawatiAffiliation unknown1
Siswanto SiswantoHasanuddin University1
Retno TwistiandayaniAffiliation unknown1
Dede NasrullahAffiliation unknown1
Lilis RohayaniAffiliation 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/JEP/oai, first harvested 30 Oct 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENERIMAAN PAJAK DAERAH:  Pelajaran Dari Kota Kendari Provinsi Sulawesi Tenggara</dc:title>
	<dc:creator>isti, isti</dc:creator>
	<dc:creator>Natsir, Muhammad</dc:creator>
	<dc:creator>Tadjuddin, Tadjuddin</dc:creator>
	<dc:subject xml:lang="en-US">Economics</dc:subject>
	<dc:subject xml:lang="en-US">Tax, Local Taxes, Entertainment Taxes, Restaurant Taxes</dc:subject>
	<dc:subject xml:lang="en-US">B22; C93; E62; K34</dc:subject>
	<dc:description xml:lang="en-US">There is still a gap between the target and the realization of movie/cinemax tax receipis, restaurant tax, and motorized racing tax in Kendari City. This study aim to find out and analyze: (1) the gap between the target and the realization of movie/cinema tax, restaurant tax, and motorized racing tax (2) the factors that influence the level of movie/cinema tax, restaurant tax, and motorized tax. The type of data data used is primary data and secondary data. The analytical tool that used is descriptive analysis. The results of the study show that: (1) the gap between the target and realization of movie/cinema tax, restaurant tax, and motorized racing tax in Kendari City in 2013-2017 tended to increase with an average gap Rp225.257.700. (b) the gap between the target and realization of restaurant tax in Kendari City in 2013-2017 fluctuated with an average gap Rp152.026.922. (c) the gap between the target and realization of motorized racing tax in Kendari City in 2013-2017 tended to decline with an average gap Rp2.900.000. (2) the factors that influence the level of realization of movie/cinema tax, restaurant tax, and motorized racing tax are : tax payers awareness, data base and potential tax, while the regional regulations regarding taxation and sanctions for non-paying tax don’t affect the level of realization of movie/cinema tax, restaurant tax, and motorized racing tax. For the Government of Kendari City to always try to manage and increase the potential of local taxes and provide the strict sanctions for non-compliant taxpayers so that there is no longer a gap between the target and realization of regional taxes in Kendari City.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2019-04-06</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"></dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/JEP/article/view/6122</dc:identifier>
	<dc:identifier>10.57206/jep_uho.v8i2.6122</dc:identifier>
	<dc:identifier>urn:nbn:de:10.57206jep_uho.v8i2.61220</dc:identifier>
	<dc:source xml:lang="en-US">JEP (Jurnal Ekonomi Pembangunan); Vol 8, No 2 (2018): JEP (Jurnal Ekonomi Pembangunan); 313-325</dc:source>
	<dc:source>2503-2089</dc:source>
	<dc:source>1979-231X</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JEP/article/view/6122/4515</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2019 isti isti, Muhammad Natsir, Tadjuddin Tadjuddin</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>