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Vol 1 No 3 (2020): Pertumbuhan dan Efektifitas Penerimaan Negara Berupa Pendapatan Pajak Bumi dan Bangunan dan Cukai Terhadap Pendapatan Negara Pada Kementrian Keuangan Republik Indonesia tahun 2014 Sampai Dengan 2016 dengan menggunakan deskritif kualitatif.

The purpose of this study is to determine the growth rate and effectiveness of state revenues in the form of land and building tax revenues and excise tax on state revenues in the finance ministry of the Republic of Indonesia. The method used in this study is descriptive qualitative.
The results of this research show that the growth rate of Land and Building Tax revenue has increased every year from 2014 to 2016, it can be seen that the increase in 2014 presentations was 107.97%, in 2015 amounted to 109.59% and in 2016 amounted to 109.79%. The increase in presentation experienced an increase in 2014 with 2015 amounting to 13.69% and the increase in presentation increased in 2015 by 2016 by 3.5%. Increased acceptance of land and building tax is caused by a factor in the shrinking of the revenue plan, the growth of the United Nations oil and gas and the basic data of the provisions have used the application so that it is more accurate. Whereas for the results of the researchers the growth rate of excise tax revenues has decreased every year from 2014 to 2016 can be seen that the increase in 2014 presentations amounted to 100.54%, 2015 amounted to 99.24% and 2016 amounted to 96.90%. The decline in presentation decreased in 2014 with 2015 by 24.09% and the decline in presentation decreased in 2015 by 2016 by 4.24%. The causes of the decline in excise taxes from 2014 to 2016, among others, are influenced by low economic growth and the failure of commodity prices to recover, the effectiveness of annual land and building tax receipts has been very effective while tax revenues have been effective every year. In this case, it is recommended that the government provide regular counseling to further reaffirm the position of the Supreme Audit Board as the only external audit agency of the state finance and its role needs to be further strengthened as an independent and professional institution.

Published: 2020-02-04
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Jurnal ilmiah sering disebut juga jurnal akademik. Dalam bahasa Inggris diterjemahkan sebagai 'jurnal ilmiah' atau 'jurnal akademik'. Jurnal akademik dapat dijelaskan sebagai  kumpulan artikel ilmiah yang diterbitkan secara lengkap dalam rangka mendiseminasi hasil penelitian . Hasil penelitian yang didiseminasikan berulang kali tantangan umum yang diajukan di kalangan publik atau tantangan (kritik) temuan penelitian sebelumnya. Bisa pula hasil diseminasi menampilkan data baru dalam literatur akademik.

Jurnal akademik selalu spesifik, artinya ditulis dalam perspektif disiplin atau subdisiplin ilmu tertentu. Dengan kata lain, sajikan bidang ilmu khusus. Sebagai contoh, jurnal bernama 'Acta Sociologica', merupakan jurnal akademik dalam disiplin ilmu sosiologi. Untuk mendapatkan gambaran yang lebih jelas tentang apa itu jurnal ilmiah, kita perlu meneliti jurnal publikasi akademik.