Journal articles on the topic 'Revenue office'

To see the other types of publications on this topic, follow the link: Revenue office.

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Revenue office.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Riyanto, Alif Theria Rif’ana, and Sri Langgeng Ratnasari. "The Influence of Excellence Service, Integrity of Tax Officer, and Electronic Tax Reporting on Tax Revenue of Large Taxpayer Office Two." International Journal of Scientific and Management Research 05, no. 02 (2022): 311–17. http://dx.doi.org/10.37502/ijsmr.2022.5220.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
The research is about The Influence of Excellence Service, Integrity of Tax Officer, and Electronic Tax Reporting on Tax Revenue of Large Taxpayer Office Two. The sample in this research is 150 taxpayers selected from 250 taxpayers registered at Large Taxpayer Office Two. This research is using questionnaire as an instrument of data collection that is related to Excellence Service, Integrity of Tax Officer, and Electronic Tax Reporting to Tax Revenue. Based on the result of this research is found, there is a positive effect of Excellence Service, Integrity of Tax Officer, and Electronic Tax Reporting to Tax Revenue. Through significance test by using F distribution, it is obtained the value of Fcalculate is 55.345. Meanwhile Ftabel is 2.670. So, Fcalculate is 55.345 > Ftabel is 2.670. Therefore, H0 is rejected and H1 is accepted. This case showed that excellence service, integrity of tax officer, and electronic tax reporting simultaneously can improve tax revenue of Large Taxpayer Office Two. The value of Determination Coefficient that is obtained from 0.729. This research showed that 53.2% variable on Tax Revenue is caused by Excellence Service, Integrity of Tax Officer, and Electronic Tax Reporting. Thus, 46.8% remains caused by others.
2

Rajput, Prashant, Priyanka Sapkal, and Shefali Sinha. "Box Office Revenue Prediction Using Dual Sentiment Analysis." International Journal of Machine Learning and Computing 7, no. 4 (October 2017): 72–75. http://dx.doi.org/10.18178/ijmlc.2017.7.4.623.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Roulani, Giroth Jessica, Lintje Kalangi, and Sherly Pinatik. "Pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak dalam upaya peningkatan penerimaan pajak pada Kantor Pelayanan Pajak Pratama Kotamobagu." Indonesia Accounting Journal 2, no. 2 (January 27, 2020): 66. http://dx.doi.org/10.32400/iaj.27712.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Taxes are a source of state revenue that is very important because it has a great influence on national development. To achieve the optimal tax revenue, countries need to implement various efforts through tax collection. This research aimed to determine the effect of ownership obligations taxpayer identification number, tax audit and tax collection in an effort to increase tax revenue. The Object of this research were tax officer at Kotamobagu Tax Office. The sampling method was used nonprobability sampling through purposive sampling technique with sample total are 30 person. The data analysis method was used multiple regression analysis. The results showed that the obligation of ownership Taxpayer Identification Number, tax audit and tax collection in partially did not effect in efforts to increase tax revenues, it can be seen from significant value of each variable is greater than 0,05.
4

Song, Xu. "Journey to the East: A Review of Hollywood’s Film Localization Efforts for China’s Film Market." International Journal of English and Cultural Studies 2, no. 1 (December 11, 2018): 1. http://dx.doi.org/10.11114/ijecs.v2i1.3872.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
The film market of China has been growing rapidly and is now the world’s second largest film market. Hollywood studios have been sending transnational films to China to receive additional revenues. This research investigates the three channels (i.e., flat-rate buyouts, co-productions, and revenue-sharing titles) through which Hollywood studios can enter their films in China’s film market and reviews the China-focused localization efforts that Hollywood studios have made to appeal to China. The review findings show that exporting Hollywood films to China as revenue-sharing titles has become the favorite approach for major Hollywood studios to gain additional revenues. To improve revenue-sharing films’ box-office performance, localization efforts of Hollywood studios are executed throughout a film’s theatrical life cycle, from a film’s planning and production stages to its distribution, promotion, and exhibition stages. Implications and suggestions as to how Hollywood studios can further utilize film localization efforts to enhance box-office success in China are also discussed in the present study.
5

Meiliawati, Anastasia. "Pengaruh Pemeriksaan Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Kosambi." Jurnal ULTIMA Accounting 5, no. 1 (June 1, 2013): 1–18. http://dx.doi.org/10.31937/akuntansi.v5i1.139.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
The role of taxes in National Revenue and Expenses Budget (APBN) continues to increase on all state revenues from year to year. The purpose of this study was to analyze the influences of the Tax Examination and Tax Billing in partially and simultaneously of the Tax Revenue. Object in this research is the Tax Service Office (Kantor Pelayanan Pajak) Pratama Kosambi for the period 2008 – (Semester I) 2012. The sample was selected by Convenience Sampling Method. Data that use in this research is secondary data, such as Realization of Tax Examination, Target of Tax Examination, Realization of Tax Arrears Disbursement, Amount of Tax Arrears; Realization and Target of Tax Revenue for Income Tax (Pajak Penghasilan), Value Added Taxes (Pajak Pertambahan Nilai) / Sales Tax on Luxury Goods (Pajak Penjualan atas Barang Mewah) issued by the Tax Service Office Pratama Kosambi. The results of this research are: (1) Tax Examination has significant influence to Tax Revenue, (2) Tax Billing has significant influence to Tax Revenue, (3) Tax Examination and Tax Billing simultaneously have significant influence to Tax Revenue. Keywords: Tax Billing, Tax Examination, Tax Revenue
6

Danut, Yohana, and Ary Yunita Anggraeni. "Analisis efektivitas pelaksanaan pemungutan Bea Perolehan Hak atas Tanah dan Bangunan dan sosialisasi perpajakan terhadap penerimaan Bea Perolehan Hak atas Tanah dan Bangunan." Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) 3, no. 2 (July 19, 2021): 16–24. http://dx.doi.org/10.26905/j.bijak.v3i2.6593.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
This study aims to describe whether the tax collection and socialization system can streamline BPHTB revenue, to describe how big the impact of the tax collection system and tax socialization on BPHTB revenue, and also aims to describe whether BPHTB revenue has experienced a significant increase from the tax collection and socialization system. The research method used is a qualitative method by using data collection techniques through observation or observations, interviews and documentation. Observations were made, namely Observing and collecting data directly in the field to obtain data relating to the implementation of tax collection by the Tax bailiff at the Malang City Revenue Service office, then the author also conducted interviews with one of the related parties, namely Mr. Solikin as Deputy Head Regional Tax Division at the Malang City Regional Revenue Agency office. The results of the research that the author did show that the level of effectiveness of the implementation of tax collection and socialization on BPHTB revenues has been effective, this is evidenced by an increase in BPHTB revenues in 2017 the percentage of BPHTB receipts by 125% or categorized as very effective, in 2018 the percentage of 101% is also categorized as very effective, except that in 2019 it decreased by a percentage level of 74% due to delays in payment of BPHTB taxes at the Malang City Regional Revenue Agency. However, based on the average percentage from 2017 to 2019 the effectiveness of the implementation of BPHTB collection and tax socialization on BPHTB revenues is quite effective, with a percentage of 100%.
7

Song, Xu. "Hollywood movies and China: Analysis of Hollywood globalization and relationship management in China’s cinema market." Global Media and China 3, no. 3 (September 2018): 177–94. http://dx.doi.org/10.1177/2059436418805538.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
China’s cinema market has been growing dramatically in recent years. Hollywood exports revenue-sharing movies to China to receive additional box-office revenues. Although globalization accelerates Hollywood movies’ domination in most global film markets, that is not the case in China. Hollywood studios encounter cultural and political complications in China’s cinema market. This research reviews the interplay of Hollywood globalization and the complexity of China’s cinema market, applies a relationship management perspective in analyzing Hollywood studios’ China-focused endeavors, identifies and discusses five key relations, and analyzes why and how Hollywood studios have strategically managed the key relations to boost their revenue-sharing movies’ box-office performance in China.
8

Riftiasari, Dinar. "Pengaruh Restitusi Kelebihan Pembayaran Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Jakarta Penjaringan." Moneter - Jurnal Akuntansi dan Keuangan 6, no. 1 (April 1, 2019): 63–68. http://dx.doi.org/10.31294/moneter.v6i1.5353.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
The Value Added Tax is central tax, tax payment amount payable by the amount of the tax credit shows the amount of excess have been made that should tax refunds. The purpose of this study was to determine the effect of value added tax restitution of value added tax revenue. Method used in the study is a quantitative method. This research is value added tax restituition that occurred in the Tax Office Pratama Jakarta Penjaringan the implementation of restitution does not has any effect toward value added tax revenue. The Standar Operating Procedures of value added tax restitution in the Tax Office Pratama Jakarta Penjaringan is Standar Operating Procedures No KPP50-0004. Keywords: Value Added Tax , Restitution, Tax Revenues
9

Huntington, Paul A. "Ticket pricing policy and box office revenue." Journal of Cultural Economics 17, no. 1 (June 1993): 71–87. http://dx.doi.org/10.1007/bf00820768.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

PERTIWI, Rini, Lintje KALANGI, and I. Gede SUWETJA. "Evalution of Individual Tax Receipts During The Covid-19 Pandemic at the Manado Pratama Tax Service Office." Journal of Governance, Taxation and Auditing 1, no. 2 (November 30, 2022): 165–70. http://dx.doi.org/10.38142/jogta.v1i2.451.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Tax revenue is the main source to increase state revenue. Therefore, to increase tax revenue, one of the efforts made by the government is that taxpayers are entrusted with calculating, depositing and reporting their payable taxes. Impact on sources of funds and spending. This happened due to the impact of the COVID-19 pandemic. The various new policies that have been established by the government to combat the ongoing COVID-19 pandemic are of course closely related to revenue from the tax sector and state spending to fund COVID-19 prevention. This study aims to determine individual tax revenue during the COVID-19 pandemic at Manado Pratama Tax Service Office. The method used in this research is a descriptive qualitative research method. Sources of data used are primary data and secondary data. The results of the study show that individual tax revenues have decreased significantly in 2020 during the COVID-19 pandemic compared to the years before the COVID-19 pandemic.
11

Dewi, Maya Safira, Aries Wicaksono, and Stefanus Ariyanto. "The Evaluation of Effectiveness on Management Transfer of Land and Building Tax for Rural and Urban Sector from Central Government to Regional Government in Indonesia." Global Journal of Business and Social Science Review (GJBSSR) Volume 4 (2016: Issue-3) 4, no. 3 (August 3, 2016): 91–97. http://dx.doi.org/10.35609/gjbssr.2016.4.3(13).

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Objective - This study will analyze the evaluation of effectiveness on management transfer of Land and Building Tax for rural and urban sector from central government to regional government. Methodology/Technique - The research methodology used which includes the literature study, field study, and data analysis. A literature study by reading and studying the theories related to the topic will be discussed by the author. This information is obtained from books, the interview, the author simply involves employee in Regional Revenue Offices and Section Extensification in Tax office. The number of samples Regional Revenue Office employee who conducted the interview are 3 (three) people and Extensification Section employee in Tax Office are 2 (two) people. Findings - the transfer of the collection of PBB-P2 from the central government to the municipality or county has been running effectively and efficiently. In terms of implementation of the PBB-P2 delegation, there are still obstacles that need to be dealt with quickly and appropriately so in accordance with the implementation of the specified targets Novelty - Land and Building Tax is one of the important sources of regional government revenue for financing the implementation of regional government activities. Therefore, cooperation needed between the central government (the giver) and regional government (the receiver) so the delegation of authority to collect the PBB-P2 (Land and building tax for rural and urban sector) can be effective. Type of Paper - Conceptual Keywords: Land and Building Tax, Tax, Regional Revenue Office, PBB-P2
12

Riswanto, Riswanto, Lukman Hakim, and Haerana Haerana. "Pengaruh Kepatuhan Wajib Pajak Terhadap Peningkatan Pendapatan Pajak Kendaraan Bermotor Di Kantor Samsat Kabupaten Enrekang." Kolaborasi : Jurnal Administrasi Publik 6, no. 3 (December 29, 2020): 381–94. http://dx.doi.org/10.26618/kjap.v6i3.4522.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
ABSTRACTThe purpose of this study was to determine taxpayer compliance, increase in tax revenue and the effect of taxpayer compliance on the increase in motor vehicle tax revenue at Samsat Office of Mamuju Regency. This study used quantitative. The number of samples was 99 taxpayers registered at Samsat Office of Mamuju Regenc. Data collection techniques were observation, questionnaires and documentation. The type of research used quantitative research. The results showed that there was a direct effect of taxpayer compliance on the increase in motor vehicle tax revenue at the Samsat Office of Mamuju Regency. Based on the results of the study showed that there was a positive and significant relationship so there was an effect of tax compliance (x) on an increase in motor vehicle tax revenue (y) in the Samsat Office of Mamuju Regency by 54.9% and the remaining 45.1% was influenced by other variables not examined in this research. From the results of this study known that there were still several important indicators that still needed more attention to increase tax revenue in Mamuju Regency.Keywords: Taxpayer compliance, Increased tax revenue
13

Lubis, Nadratul Hasanah, and Rahmat Daim Harahap. "Effect of E Samsat Service on Motor Vehicle Tax Revenue at UPT. Regional Revenue Service Operational Support Center." BIMA Journal (Business, Management, & Accounting Journal) 3, no. 1 (July 1, 2022): 29–36. http://dx.doi.org/10.37638/bima.3.1.29-36.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Vehicle taxes include first-rate or local taxes controlled by the provincial government. Together with the Motor Vehicle Tax Agency, the local government built an office in Samsat. This bureau offers a number of services, one of which is E-Samsat. This study looks at the impact of E-Samsat on Motor Vehicle Tax receipts at UPT. North Sumatra Regional Revenue Service Support Center. The method of analysis uses descriptive quantitative methods. The results showed that E-Samsat had an impact on motor vehicle tax revenues at UPT. North Sumatra Regional Revenue Support Center.
14

Saputra, Andrianto, and Waluyo Waluyo. "Pengaruh Jumlah Penerbitan Surat Teguran, Surat Paksa, Dan Surat Sita Terhadap Penerimaan Pajak Kantor Pelayanan Pajak Tangerang Selatan." Jurnal ULTIMA Accounting 4, no. 1 (June 1, 2012): 86–103. http://dx.doi.org/10.31937/akuntansi.v4i1.138.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). The purpose of this study is to analyzing the influences of issuance Warning Letter (Surat Teguran), Letter of Tax Compulsion (Surat Paksa), and Confiscation Letter (Surat Sita) in partially and simultaneously to the tax revenue. Objects in this research are Tax Service Office (Kantor Pelayanan Pajak Pratama) Serpong and Tigaraksa at South Tangerang Tax Service Office for the period 2008-2011, the sample is selected by Convience Sampling Method. The data used in this research are numbers of Warning Letter, Letter of Tax Compulsion, and Confiscation Letter based on tax assisment letter (Surat Ketetapan Pajak) and Tax Collection Letter (Surat Tagihan Pajak) and Also Tax Revenue issued by the Tax Service Office serpong and Tigaraksa The result of this study are (1) Issuance of Warning Letter has not significant influenced to tax revenue, (2) Issuance of Letter of tax Compulsion has significant influence to tax revenue, (3) Issuance of Confiscation Letter has not significant influence to tax revenue, and (4) In Simultaneously Issuance of Warning Letter, Letter of Tax Compulsion, and Confiscation Letter has significant influence to tax revenue. Keyword: Confiscation Letter, Letter of Tax Compulsion, Tax Revenue, Warning Letter
15

Yarrison, Gerald. "Physicians' Office Laboratories: Support Services and Revenue Options." Laboratory Medicine 19, no. 3 (March 1, 1988): 171–73. http://dx.doi.org/10.1093/labmed/19.3.171.

Full text
APA, Harvard, Vancouver, ISO, and other styles
16

Song, Jongwoo, and Suji Han. "Predicting Gross Box Office Revenue for Domestic Films." Communications for Statistical Applications and Methods 20, no. 4 (July 31, 2013): 301–9. http://dx.doi.org/10.5351/csam.2013.20.4.301.

Full text
APA, Harvard, Vancouver, ISO, and other styles
17

TURUSAKA SAU, MIRANDA. "PENGARUH JUMLAH WAJIB PAJAK BADAN, PEMERIKSAAN PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA TAMBORA." Jurnal Ekonomi dan Bisnis Airlangga 29, no. 1 (September 30, 2020): 25. http://dx.doi.org/10.20473/jeba.v29i12019.25-36.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Directorate General of Taxation difficulties to achieve the target of tax revenue. A number of attempts were made. Through extra efforts, DJP will explore the potential tax revenue. According to Darmin Nasution, to raise the tax rate, the only way is with intensification and extensification. Factors that represent extensification and intensification are the number of taxpayers, number of tax inspection and taxpayer compliance level.The research aimed to find out whether the revenue of income tax at Tambora Tax Office Service influenced by the number of Corporation Taxpayers, number of tax inspection, and Taxpayer compliance level. The number of Corporation Taxpayers is measured by the number of effective corporation taxpayers. The number of tax inspection is measured by the number of legal products published. The Taxpayer Compliance level is measured from the ratio of the number of Corporation Monthly Tax Return act 25 reported on time with the number of effective corporation taxpayer. The Income Tax revenue is the total revenue of corporation income tax act 25.This study used multiple linier regression with quantitative data that obtained from Tambora Tax Service Office for the period of Januari 2010 untill Juni 2013. This research states that the number of Corporation Taxpayers, Taxpayer compliance level has an influence on the income tax revenue at Tambora Tax Office Service. While the number of tax inspection does not have an influence on the income tax revenue at Tambora Tax Office Service.
18

Priastuti, Triesna, Asep Sumaryana, and Sawitri Budi Utami. "Design of e-Samsat Services at The West Java Regional Revenue Agency (Case Study of Bandung City)." Jurnal Manajemen Pelayanan Publik 5, no. 2 (February 28, 2022): 169. http://dx.doi.org/10.24198/jmpp.v5i2.37262.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Motor vehicle tax payment services (PKB) organized by West Java Regional Revenue Agency follow the development of information and communication technology. West Java Regional Revenue Agency is required to adjust the design of services in order to provide convenience to the community, both in terms of time and cost. In carrying out motor vehicle tax payment services, in this case it is more interesting to study because the City of Bandung contributes high tax revenue for motor vehicles in West Java Province. West Java Regional Revenue Agency is supported by the Center of Operational Services of Regional Revenue (PLOPD), The Bandung I Pajajaran Office of Regional Revenue, The Bandung II Kawaluyaan Office of Regional Revenue and The Bandung III Soekarno Hatta Office of Regional Revenue in providing e-Samsat public services in Bandung. The purpose of this study is to describe the design of e-Samsat services in the city of Bandung. Qualitative research methods were used in this research where information was obtained from 34 informants who were then triangulated by the author. Observations were made at all Samsat service locations in the city of Bandung. The results showed that the design of the e-Samsat service by West Java Regional Revenue Agency (Case Study of Bandung City) had applied information and communication technology through the SAMBARA application which was supported by banking services, e-commerce and modern outlets.
19

Muzaki, Isep Saepul, Regi Refian Garis, Dede Abdul Rozak, and Kasman Kasman. "Efektivitas Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Terhadap Penerimaan Pajak di KPP Pratama Ciamis." Jurnal Ilmiah Akuntansi dan Keuangan 9, no. 1 (January 24, 2020): 12–18. http://dx.doi.org/10.32639/jiak.v9i1.365.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Tax revenues are the largest revenue sector in the composition of the state budget in Indonesia. Taxes get a target of about 85% of all government revenues. The Directorate General of Taxes that has the mandate uses various instruments to be able to achieve tax revenues. One that is used in achieving tax revenues, The Directorate General of Taxes uses SP2DK. This study aims to determine the effectiveness of the request for an explanation of data and/or information (SP2DK) on tax revenues at the Tax Office Of Ciamis. The analytical method used is a descriptive method with a quantitative approach to give an idea of whether SP2DK has been effective or not. The data analysis technique used is descriptive. The results showed the effectiveness of SP2DK experienced fluctuations from 2016-2018, within 2016 of 0.03%, in 2017 of 9%, in 2018 of 8%. Overall, the SP2DK against Tax revenues in the Tax Office Of Ciamis is still ineffective. Under these conditions, the Head of Tax Office Of Ciamis must increase the effectiveness of the SP2DK issued.
20

., Waluyo. "PENGARUH PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK." Jurnal Ilmiah Binaniaga 8, no. 01 (May 24, 2019): 115. http://dx.doi.org/10.33062/jib.v8i01.321.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
The role of taxes in National Revenue and Expenses Budget continues to increase on all state revenues from year to year. The purpose of this study was to analyze the influences of the Tax Examination and Tax Billing in partially and simultaneously of the Tax RevenueObject in this research is the Tax Service Office Pratama Kosambi for the period 2008 – (Semester I) 2012. The sample was selected by Convenience Sampling Method. Data that use in this research is secondary data, such as Realization of Tax Examination, Target of Tax Examination, Realization of Tax Arrears Disbursement, Amount of Tax Arrears; Realization and Target of Tax Revenue for Income Tax, Value Added Taxes and / Sales Tax on Luxury Goods issued by the Tax Service Office.The results of this research are: (1) Tax Examination has significant influence to Tax Revenue, (2) Tax Billing has significant influence to Tax Revenue, (3) Tax Examination and Tax Billing simultaneously have significant influence to Tax Revenue.Keywords: Tax Examination, Tax Billing, Tax Revenue
21

Dewi, Maya Safira, and Yessi Oktavia Suwarno. "Pelaksanaan Ekstensifikasi Wajib Pajak dan Intensifikasi Pajak: Upaya Peningkatan Penerimaan PPH Orang Pribadi pada KPP Pratama Duren Sawit." Binus Business Review 5, no. 2 (November 28, 2014): 588. http://dx.doi.org/10.21512/bbr.v5i2.1183.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
The purpose of this study is to determine the expansion and intensification of the taxpayer and its effects on the revenue of Personal Income of Pratama Tax Office Duren Sawit Jakarta. Besides, this study aims to find out the obstacles that occur in the implementation of these activities. This study used qualitative method. Results of the research show that the expansion and intensification of taxpayer in Pratama Tax Office Duren Sawit, Jakarta, did not run optimally although the growth of the taxpayer and the tax revenues increased from 2010 to 2012. However, there was a slight decrease in tax revenues in 2012. Various efforts were made by Pratama Tax Office Duren Sawit Jakarta to maximize the implementation of the extensification and intensification of tax, such as socialization. To overcome problems occur in Pratama Tax Office Duren Sawit Jakarta, research’s suggestion is adding human resources if possible or optimization for effectiveness of the current resource to do outreach of taxpayers and expand cooperation with other parties.
22

Warganegara, Tri Lestira Putri, Revita Sari, and Iskandar A.A. "Analisis Strategi Peningkatan Pendapatan Asli Daerah dalam Pelaksanaan Otonomi Daerah di Kota Bandar Lampung." Jurnal Ilmiah ESAI 13, no. 1 (June 17, 2019): 18. http://dx.doi.org/10.25181/esai.v13i1.1269.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
In estimating the potential of the region, information and benchmarks are needed that are real in the field and are desired by the community concretely. One of the financial benchmarks that can be used to see regional readiness in implementing autonomy is to measure how far the financial capacity of a region is. While the regional financial capacity is usually measured by the amount of contribution of Regional Original Income (PAD). Data collection techniques used were interviews and documentation and data analysis techniques using qualitative descriptive. The results of the study using SWOT analysis showed that the strength of Bandar Lampung City Revenue Service in an effort to increase local revenue is to have qualified human resources (quite competent), the potential of the Bandar Lampung City Revenue Office is quite high quality in carrying out its main tasks and functions, there are job descriptions clear in carrying out their main tasks and functions and supporting adequate operational budget. The weaknesses are the weak function of coordination between and inter agencies, the weak monitoring function, inadequate office facilities and infrastructure and the weak application of sanctions for violators of taxes and levies. Potential objects as well as high taxpayers and retributions and strong political support for the elected Mayor and Deputy Mayor are opportunities for the Bandar Lampung City Revenue Service in an effort to increase local revenues and challenges or threats of Bandar Lampung City Revenue Service in an effort to increase local revenue is the scope of the area of potential that is quite broad and the low public awareness of taxpayers and levies.Keywords: Increased PAD, SWOT Analysis
23

Akasyah, Siti Nurul, and Juitania Juitania. "The effect of taxpayer awareness, compliance, and forced letter collection on tax receiving (empirical study at Serpong primary tax service office)." IDEAS: Journal of Management & Technology 2, no. 1 (September 5, 2022): 42. http://dx.doi.org/10.33021/ideas.v2i1.3812.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Taxes are an important source of revenue for the state; in order to maximize tax revenues, the government expects the community to participate in fulfilling their tax obligations based on tax provisions. According to data from the Ministry of Finance, the number of taxpayers in Indonesia increased from year to year, reaching 46.38 million in 2020. This figure increased from the previous year, with 42.51 million taxpayers in 2019. In 2017, and 2018, the number of taxpayers was 36.51 million and 39.15 million. In this case, tax revenues should increase rather than decrease, because the number of taxpayers increases year after year, but tax revenue realization falls short of the predetermined target. an imbalance in the achievement of predetermined tax revenue targets with the number of registered taxpayers, which continues to grow year after year. The purpose of this study is to analyze and investigate the impact of taxpayer awareness, taxpayer compliance, and tax collection with forced letters on tax receipts at Serpong Primary Tax Service Office. This is a quantitative study that employs primary data. Individual taxpayers (WPOP) registered at Serpong Primary Tax Service Office comprise the population of this study. A total of 400 respondents were sampled using a non-probability sampling technique. Data collection methods utilizing a questionnaire This study was carried out between August and November of 2021. Multiple linear regression analysis was used in this study as the regression model. The Statistical program version 25 was used to process the data. According to the findings of this study, Taxpayer Awareness, Taxpayer Compliance, and Tax Collection with Forced Letters all have a simultaneous and partial effect on Tax Revenue.
24

Wajdi, Muh Farid, and Mika Tandililing. "IMPLEMENTASI METODE RESEARCH AND DEVELOPMENT (R & D) PADA APLIKASI PENGELOLAAN ARSIP." Jurnal Informatika Progres 14, no. 1 (April 28, 2022): 33–40. http://dx.doi.org/10.56708/progres.v14i1.320.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Archives are one of the important assets owned by the regional revenue agency office so that more attention is needed so that it can facilitate the process of processing archives to be efficient and easy. This study aims to design a web-based application of the archives of the regional revenue agency using the R&D method and interviews, observations, literature studies as data collection techniques so that the results of this study are expected to help the work in the office of the regional revenue agency in South Sulawesi.
25

., Waluyo. "PENGARUH PENAMBAHAN JUMLAH WAJIB PAJAK, PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK." Jurnal Ilmiah Binaniaga 8, no. 02 (May 25, 2019): 155. http://dx.doi.org/10.33062/jib.v8i02.328.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
The purpose of this research is to examine the effect of addition of Taxpayer Number, Tax Audit, Tax Billing and Taxpayer Compliance toward tax revenue in simultaneously and partially. This research is done by using a multiple linear regression analysis model. The object of this research are tax office Tigaraksa for the period of 2009-2012. Data are collected from annual report of Tax Office Tigaraksa for the period of 2009-2012, consist of the number of additionaltaxpayer, number ofeffectivetax payers, the realization oftax assessments , the amount oftax arrears,number ofactual disbursement oftax arrears,tax revenue target,tax revenue, andthe reportednumber oftax returnsThe results of this research are (1) increasing the number of taxpayers effect on tax revenue, (2) tax audit effect on tax revenue, (3) tax collection has no effect on tax revenue, (4) tax compliance effect on tax revenue, (5) the addition of the taxpayer, tax audits, tax collection and tax compliance simultaneously affect the tax revenue.Keywords : Addition Taxpayer Number, Tax Audit, Tax Assessment,Tax Compliance, Tax Revenue
26

Imam Tri Wahyudi and Asral Efendi. "Analysis of Insurance Documents as an Alternative Tool For Testing Transaction Value in Customs Value Determination." Customs Research and Applications Journal 1, no. 1 (December 10, 2019): 98–110. http://dx.doi.org/10.31092/craj.v1i1.15.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Minister of Finance, Sri Mulyani delivered an update on the realization of the 2019 StateRevenue and Expenditure Budget (APBN) as of August 31, 2019. In terms of state revenue,the figure reached Rp 1,189.3 trillion. To achieve the revenue target, the Ministry ofFinance needs to continuously make efforts to optimize tax revenues. Tanjung PriokCustoms Office as part of the Ministry of Finance is required to take strategic steps inoptimizing its role as revenue collector, technically regarding customs valuedetermination. One of the challenges in customs value is that importers convey transactionprices below the actual transaction price (under invoicing). This of course also results in adecline in state revenue. Based on these conditions, this study will examine how theanalysis of insurance data can be used as an alternative value test tool for importtransaction values. This study will capture an overall picture of the insurance documentexamination process, technical problem and how to make it as an alternative value testtool for import transaction values with a qualitative approach.
27

Hariyanti, Susi, Badaruddin Badaruddin, and Abdul Kadir. "Implementation of Motor Vehicle Whitening Program in the Technical Implementation Unit of Local Revenue Management (UPT PPD) Medan Selatan in 2018." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 1 (March 2, 2021): 1431–39. http://dx.doi.org/10.33258/birci.v4i1.1771.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
National development is the government's effort in realizing the welfare of the people and the state, starting from increasing the standard of living of the community to improving the system for implementing state activities. National development is expected to be evenly distributed throughout the country, both centralized development and development in regions whose power is controlled by the regional government. Phenomenon In the Medan City area, motor vehicle tax is one type of regional tax collected by the Regional Revenue Service of the Province of North Sumatra through the Samsat Joint Office as one of the potential sources of tax revenue, where the Samsat Joint Office has an advantage in the number of vehicle taxpayers who continues to increase every year. From this phenomenon, should there be an increase in the ownership of motorized vehicles with a BK number (tax object) in the area of Medan City, it will have a positive impact on any increase in the amount of motor vehicle tax revenue at the Samsat Joint Office. But in fact, overall motor vehicle tax revenue at the Samsat Joint Office has not been fully realized easily, from the description above, researchers are interested in formulating the problem How to implement the 2018 motor vehicle tax bleaching program in the Regional Revenue Management Technical Implementation Unit (UPT PPD) Medan South and What are the obstacles to motor vehicle tax collection in 2018 in the Regional Revenue Management Technical Implementation Unit (UPT PPD) in South Medan. This type of research used in this study is a qualitative researcher.
28

., Hartono, Paisal Halim, Syamsiah Badruddin, Panji Hendarso, Yulianto ., Muhammad Ikhsan Setiawan, and A. Saleh A. "Information Systems and Tax Online in Indonesia, Effect Decrease in Rate, Audit and Organization’s Culture Against Tax Revenue on Foreign Investment Office." International Journal of Engineering & Technology 7, no. 3.6 (July 4, 2018): 415. http://dx.doi.org/10.14419/ijet.v7i3.6.17484.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Since October 2004 Tax Office PMA begin implementing Modern System Administration using Information Systems Directorate General of Taxation (DGT). For ease of service and control of the taxpayer and increase productivity apparat, this office is fully supported by computer-based administration system. Aspects of good governance is also applied to improve the quality and certainty and legal equality to the taxpayer. Modern system of tax administration to embrace the latest technological advances with the various modules of office automation are expected to improve control mechanisms more effectively supported by the adoption of a code of ethics officials at the (DGT), which regulates employee behavior in performing the task. So that the benefits to be gained from the implementation of modernization of tax administration system for taxpayers is simplicity, where the workflow is simpler and certainty that there is certainty in implementing tax regulations. Effect Decrease in tax rates, Tax Audit and Organization's Culture against Tax Revenue on the Tax Office of Foreign Investment Two. The purpose of this study was to determine the influence of Decrease in tax rates, Tax Audit and Organization's Culture against Tax Revenue. This research is quantitative method through the survey, with respondents 146 respondents where the participation rate of 99%. Decrease in Tax Rates that will have a positive and significant impact on Tax Revenue. Tax Audit has a positive and significant impact on Tax Revenue. The Organization's Culture has a positive and significant impact on Tax Revenue. Tariff Reduction, Tax Audit and Organizations Culture, has a positive and significant impact on Tax Revenue.
29

Ponto, Chrysti D., Herman Karamoy, and Treesje Runtu. "ANALISIS PENERAPAN SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK HIBURAN DI KOTA BITUNG." ACCOUNTABILITY 4, no. 2 (December 31, 2015): 1. http://dx.doi.org/10.32400/ja.10520.4.2.2015.1-13.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Regional autonomy in Indonesia came into force on 1 January 2001. Regional Government Law 28 of 2009 on Regional Tax and Retribution, is set to be one source of revenue that comes from inside the area. Bitung is one of the autonomous regions. With the availability of a variety of entertainment, receipt Pemerintahpun revenue increase due to impose a tax on organizing entertainment such entertainment. The objective of this study is to determine the application of tax collection systems and procedures of entertainment in the city of Bitung. The object of research is the Regional Revenue Office Bitung. This type of research, namely, qualitative research and analysis method used is descriptive analysis method. The results showed that the systems and procedures for the collection of entertainment tax imposed by the Regional Revenue Office Bitung as the tax authorities have been implemented properly, because in accordance with the Regional Regulation No. 1 in 2013, Mayor Regulation No. 21 in 2013, and Regulation No. 13 Year 2006. Regional Revenue Office Bitung City should continue to maintain the systems and procedures in accordance with the entertainment tax collection regulations.
30

Khairina, Dyna Marisa, Aqib Muaddam, Septya Maharani, and Heliza Rahmania. "Forecasting of Groundwater Tax Revenue Using Single Exponential Smoothing Method." E3S Web of Conferences 125 (2019): 23006. http://dx.doi.org/10.1051/e3sconf/201912523006.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Setting the target of groundwater tax revenues for the next year is an important thing for Kutai Kartanegara Regional Office of Revenue to maximize the regional income and accelerate regional development. Process of setting the target of groundwater tax revenue for the next year still using estimation only and not using a mathematical calculation method that can generate target reference value. If the realization of groundwater tax revenue is not approaching the target, the implementation of development in the Government of Kutai Kartanegara can be disrupted. The mathematical method commonly used to predict revenue value is the Single Exponential Smoothing (SES) method, which uses alpha constant value which is randomly selected for the calculation process. Forecasting of groundwater tax revenue for 2018 using groundwater tax revenue data from 2013 to 2017. Single Exponential Smoothing method using alpha constant value consists of 0.1, 0.2, 0.3, 0.4 and 0.5. The forecasting error value of each alpha value is calculated using the Mean Absolute Percentage Error (MAPE) method. The best result is forecasting using alpha value 0.1 with MAPE error value was 45.868 and the best forecasting value of groundwater tax for 2018 is Rp 443.904.600,7192.
31

Chance, Don M., Eric Hillebrand, and Jimmy E. Hilliard. "Pricing an Option on Revenue from an Innovation: An Application to Movie Box Office Revenue." Management Science 54, no. 5 (May 2008): 1015–28. http://dx.doi.org/10.1287/mnsc.1070.0826.

Full text
APA, Harvard, Vancouver, ISO, and other styles
32

Manik Sastri, Ida I. Dewa, and Luh Kade Datrini. "INCREASING THE REVENUE OF POST TAX AMNESTY IN BALI REGIONAL OFFICE OF DIRECTORATE GENERAL OF TAXATION (DGT)." International Journal of Engineering Technologies and Management Research 5, no. 5 (February 27, 2020): 96–102. http://dx.doi.org/10.29121/ijetmr.v5.i5.2018.231.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
The application of tax amnesty in the world has different results in every country there are successful there are also failed. For that research to know the advantages of tax amnesty as an effort to stimulate national income, to know the magnitude of the tax amnesty contribution in increasing state revenues; to analyze the effect of several influencing factors as an effort to increase the tax post revenue of Tax Amnesty. This research was conducted in two stages, firstly doing a quantitate if and secondly doing a qualitative study. The result showed that: the number of taxpayers who took tax amnesty with an amount of 974,058 based on Declaration of Treasure report, it is still a little amount compared to the potential tax in the country. The amount of state revenue of Tax amnesty was 107 Trillion among the total of 1,104.9 tax revenue realization of Post Tax Amnesty in 2016. So, the important points that should be immediately done are: Administration upgrading related to data and information management with IT systems integrated with all stakeholders, coordination of constitution enforcement through taxation examination, and institutional transformation.
33

Purwaningtias, Agitta Sofyan. "Implementasi Kebijakan Pajak Reklame Dalam Meningkatkan Penerimaan Pajak Daerah Pada Suku Dinas Pelayanan Pajak Kota Administrasi Jakarta Barat." PUBLIKA Jurnal Administrasi Publik 10, no. 2 (December 29, 2021): 54–60. http://dx.doi.org/10.47007/publika.v10i2.5009.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
This study aims to determine the implementation of policies in the advertising tax increase local tax revenue as well as to determine the obstacles that exist in improving the advertisement tax. This study uses a qualitative approach with descriptive analysis method which means explaining the data and the facts accurately and systematically. Samples taken are reports revenue plan and actual revenues Advertising Tax Rate Tax Office In West Jakarta Administration Year 2015-2016. The results showed that in the year 2015-2016 advertisement tax acceptance was not optimal due to the advertising tax revenue realization is still considered low and the determination of the target too high and unrealistic to tax revenues advertisement. Based on this, Better Local Government Policy Before Removing supposed to socialize in advance, as well as coordinating with the parties concerned with the advertisement tax hike before the policy rule Value Rent Advertisement issued, so it will not burden the taxpayer. Provides strict sanctions to the organizers of illegal billboards. Keywords: policy implementation, advertisement tax
34

Pangarker, N. A., and E. v. d. M. Smit. "The determinants of box office performance in the film industry revisited." South African Journal of Business Management 44, no. 3 (September 30, 2013): 47–58. http://dx.doi.org/10.4102/sajbm.v44i3.162.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
The film industry is a significant player in the global economy. It calls for significant up-front investments with the result that analysts, studios and investors alike are interested in predicting box office success as part of financial risk management.This study utilises global box office revenue in assessing the effects of eight explanatory variables, identified from previous studies, in the explanation of revenue. Nearly three decades after the seminal study the extension of the original methodology to global rather than USA data, still confirms production cost, releases by major studios, award nominations and sequels to successful films as the key drivers of global box office revenue. The evidence further suggests that in the modern global context, the film genre, the release date around holidays and positive critical reviews play a less significant role than in the original investigation.
35

Aurora, Ulthri, Yuslim Yuslim, and Khairani Khairani. "Verification of Acquisition Duty of Right on Land and Building by Office for Management of Finance and Regional Revenue towards Conveyance of Rights in Pariaman." International Journal of Multicultural and Multireligious Understanding 6, no. 5 (October 18, 2019): 270. http://dx.doi.org/10.18415/ijmmu.v6i5.1098.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
The objectives of this research are: 1) to know How the Verification of Acquisition Duty of Right on Land and Building Made by Land Deed Official is; 2) to know How the Verification of Acquisition Duty of Right on Land and Building by Office for Management of Finance and Regional Revenue towards inheritance is; 3) to know How Legal Consequence of Verification of Acquisition Duty of Right on Land and Building by Office for Management of Finance and Regional Revenue towards trade contract. The approach method used in this thesis is a judicial-sociological or empirical approach method, known also as socio-legal research. Verification of Acquisition Duty of Right on Land and Building Determination on Trade by Office for Management of Finance and Regional Revenue of Pariaman is based on market value that should be based on transaction value as in line with Regional Regulation on Verification of Acquisition Duty of Right on Land and Building of Pariaman and it also does not fulfill the legal requirement of agreement and the principle of contracting freedom. Verification of Acquisition Duty of Right on Land and Building on Inheritance done by Office for Management of Finance and Regional Revenue in Pariaman is based on market value which is in accordance with the Regional Regulation of Acquisition Duty of Right on Land and Building of Pariaman, its processes is similar to Acquisition Duty of Right on Land and Building on Trade which are field survey and by seeing the conveyance of rights previously. The legal consequence of verification of Acquisition Duty of Right on Land and Building determination by Office for Management of Finance and Regional Revenue towards Land Deed Official specifically trade contract which is null and void because it violates the principle of contracting freedom and the legal requirement of contract.
36

Masengi, Evi Elvira, Elvis M. C. Lumingkewas, and Brain Fransisco Supit. "Implementation of Government Regulation No. 53 of 2010 concerning Civil Servant Discipline in the Finance, Asset, and Revenue Management Office of Minahasa Regency." Technium Social Sciences Journal 40 (February 8, 2023): 11–22. http://dx.doi.org/10.47577/tssj.v40i1.8404.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
This study aims to 1) find out, analyze and describe the Implementation of Government Regulation No. 53 of 2010 concerning Discipline for Civil Servants in the Finance, Asset, and Revenue Management Office of Minahasa Regency, 2) To find out, analyze and describe what factors influence the Implementation of Regulations Government No. 53 of 2010 concerning Discipline for Civil Servants at the Office of Finance, Assets and Revenue Management of Minahasa Regency. The research method used is qualitative research with a purposive sampling technique. The research location is the Minahasa Regency Office of Finance, Assets, and Revenue Management. Data collection techniques are observation, interviews, and documentation which are then analyzed through data reduction, data presentation, and conclusion. The results of the study show that 1) Policy implementation of Government Regulation No. 53 of 2010 concerning Civil Servant Discipline at the Office of Financial Management, Assets and Regional Revenue of Minahasa Regency has not gone well, which is influenced by two things, namely the implementation of the policy is still not good and the environmental conditions of the policy are not supportive. 2) Factors influencing the implementation of the policy of Government Regulation No. 53 concerning the Discipline of Civil Servants at the Office of Finance, Assets and Revenue Management of the Minahasa Regency are a) socialization of the policy is still weak so that Civil Servants do not understand the policy, b) the mentality of Civil Servants is still not good which resulted in not optimal care, awareness and responsibility towards the agency, c) there was no good example from the leadership, d) the implementation of Rewards and Punishment was still unclear and not firm, e) there were differences in treatment from superiors to subordinates because of closeness relationship (favouritism factor), f) no clear job description.
37

Sahirrudin, Sahirrudin. "EFEKTIVITAS PENEMPATAN PEGAWAI NEGERI SIPIL DI DINAS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN BANYUASIN." Jurnal Ekobis : Ekonomi Bisnis & Manajemen 10, no. 2 (September 30, 2020): 172–81. http://dx.doi.org/10.37932/j.e.v10i2.115.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Employees are the driving force of the organization to realize its functions and achieve predetermined goals. At this time when the perceived challenges are getting more and more complex, the desire of public organizations to increase competitiveness demands to improve the quality of employees who are proactive to any turmoil and change. Thus, it can be said that the success of an organizational goal is very much dependent on the man behind the gun.This study used quantitative research approach with the level of descriptive explanation. The method used in sampling is a method of sampling of cencus or total anumeration complete the data collection method that takes each element of the population or characteristics present in the population. So the sample in this study are all permanent employees or the Civil Service Revenue Office For Management of Regional Revenue, Finance and Assets Banyuasin District until 2013. That as many as 37 people. Data used in this reseach is the primary data and secondary data. While data collecting techinque done with the method of questionnaire, observation and documentation. The data analysis techique is done by using descriptive statistical calculations. Such data can be tested by determining the answers in the questionnaire scores, where scores were divided into 4 categories, using a likert scale, to determine whether whether the placement of human resources in the Revenue DPPKAD Banyuasin District classified as very affective, effective, ineffective or very ineffective. The results showed that the placement of human resources in the Revenue Office For Management of Regional Revenue. Finance and assets Banyuasin district, including in the category overall quite effective. It is seen from the weights for the overall indicator is based on the gradation of 102.7 which made the score showed that the level of effective of the placement of human resources in the Revenue Office For Management of Regional Revenue, Finance and Assets Banyuasin Regency effective in a category, indicators used in research on the effectiveness of placments in the Revenue Office For Management of Regional Revenue, Finance and Assets Banyuasin consists of four indicators namely Morality, aggression, leadership, and human relations.
38

Ahmad, Ibrahim Said, Azuraliza Abu Bakar, Mohd Ridzwan Yaakub, and Mohammad Darwich. "Sequel movie revenue prediction model based on sentiment analysis." Data Technologies and Applications 54, no. 5 (October 8, 2020): 665–83. http://dx.doi.org/10.1108/dta-10-2019-0180.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
PurposeSequel movies are very popular; however, there are limited studies on sequel movie revenue prediction. The purpose of this paper is to propose a sentiment analysis based model for sequel movie revenue prediction and to propose a missing value imputation method for the sequel revenue prediction dataset.Design/methodology/approachA sequel of a successful movie will most likely also be successful. Therefore, we propose a supervised learning approach in which data are created from sequel movies to predict the box-office revenue of an upcoming sequel. The algorithms used in the prediction are multiple linear regression, support vector machine and multilayer perceptron neural network.FindingsThe results show that using four sequel movies in a franchise to predict the box-office revenue of a fifth sequel achieved better prediction than using three sequels, which was also better than using two sequel movies.Research limitations/implicationsThe model produced will be beneficial to movie producers and other stakeholders in the movie industry in deciding the viability of producing a movie sequel.Originality/valuePrevious studies do not give priority to sequel movies in movie revenue prediction. Additionally, a new missing value imputation method was introduced. Finally, sequel movie revenue prediction dataset was prepared.
39

Momongan, Erwin, Itje Pangkey, and Jeane Langkai. "Potential Analysis of Rural and Urban Land and Building Taxes in Minahasa Regency." Journal of Asian Multicultural Research for Economy and Management Study 2, no. 3 (June 7, 2021): 92–101. http://dx.doi.org/10.47616/jamrems.v2i3.143.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
The purpose of this study is to analyze the contribution of Rural and Urban Land and Building Tax (PBB-P2) to Minahasa Regency Regional Revenue, the determinant factor of PBB-P2 revenue which has the most tax objects/subjects but has not contributed to Minahasa Regency Locally-generated revenue (PAD) and Strategies in seeking PBB-P2 in Minahasa Regency to provide real contribution to local revenue. This research method includes a qualitative approach and a quantitative approach to the BPPRETDA case study method. SWOT-Quadrant Analysis. The results of quadrant 1 position score 0.29 external opportunities & 0.12 internal strengths. Progressive action, the SO matrix is recommended by BPPRETDA to increase (NJOP & tax rate 0.3%), increase (officer education, facilities & tax revenue sharing), and collect PBB-P2 data. Potential Determination of Rp.134,128,478,400,- (11% Regional Revenue). It is necessary to determine the (Selling Value of Tax Object (NJOP) of land and buildings to be increased to near market prices with office work and field inspections and to support education, training for officers is needed to continue to be carried out in collaboration with the Ministry of Finance or independently by the Regional Government.
40

Chang, Hsihui, Hsin-Chi Chen, Jengfang Chen, and Kenneth J. Reichelt. "Do Supply Chain Auditors Compromise? Evidence From the Association of Supplier Aggressive Revenue Management and Major Customer Dependence." Journal of Accounting, Auditing & Finance 34, no. 4 (April 16, 2018): 639–66. http://dx.doi.org/10.1177/0148558x18755282.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Our study examines whether aggressive revenue management by a supplier is greater when the supplier and their major customer engage the same office-level auditor and when significant purchases are made by the major customer from the supplier. We posit that the auditor is more accommodating to clients who are jointly audited by the same office-level auditor because of the implicit threat of losing not just the supplier client but also the major customer client. The threat arises from the potential loss of synergies of a jointly planned audit engagement when significant purchases are made by the major customer. We find that income-increasing discretionary revenue is positively associated with the major customer’s percentage of purchases from the supplier when the same office-level auditor is engaged by the supplier and their major customer. We fail to find a statistically significant association when they engage a different office-level auditor or a different audit firm. Our findings provide evidence that office-level auditors tolerate greater aggressive revenue management when they have clients who are partners in the same supply chain and when greater audit synergies are at stake. In addition, our results are partly explained by supplier clients who have interlocking directors with major customers and significant influence.
41

Nystrom, Robert J., and Adriana Prata. "Planning and Sustaining a School-Based Health Center: Cost and Revenue Findings from Oregon." Public Health Reports 123, no. 6 (November 2008): 751–60. http://dx.doi.org/10.1177/003335490812300611.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Objective. Research concerning school-based health center (SBHC) costs and revenues is limited. This article discusses Oregon's SBHC State Program Office methodology and findings regarding costs and revenues for planning and operating Oregon SBHCs. Methods. A variety of data sources and case studies conducted in five Oregon SBHC systems were used to calculate startup and annual operations costs. All Oregon SBHCs completed a survey providing 2005–2006 revenue data. Revenue data were further linked to 2005–2006 client utilization data, such as the number and age of unduplicated clients, public and private insurance status, and medical sponsor type. Results. Startup costs for Oregon SBHCs depended largely on the status of available space. Median, minimum, and maximum annual operations costs were calculated for core, intermediate, and expanded models of service delivery, and depended mostly on provider hours and types. Centers with federally qualified health center medical sponsors rely heavily on revenue from billing public insurance programs. Billing revenue depends on the percent of uninsured visits. School socioeconomic indicators such as the percent of students eligible for free and reduced lunch may be good indicators for the percent of student clients with public insurance. Conclusions. The methodology employed may encourage other state SBHC agencies or organizations to adopt research designs to collect and analyze cost and revenue data. On a practical level, the findings provide state and local policy makers and communities planning SBHCs with preliminary estimates for the costs of startup and annual operations, and some understanding of income sources and billing revenue projections.
42

Angraini, Dewi, and Decky Hendarsyah. "Pengaruh Sistem Informasi Akuntansi (Komputerisasi Kegiatan Pertanahan) Terhadap Pencatatan Penerimaan Negara Bukan Pajak Pada Kantor Pertanahan Kabupaten Bengkalis." JAS (Jurnal Akuntansi Syariah) 3, no. 1 (June 21, 2019): 20–36. http://dx.doi.org/10.46367/jas.v3i1.160.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
This study was conducted to determine the effect of Accounting Information Systems (Computerization of Land Activities) on the Registration of Records of Non-Tax State Revenues according to Government Regulation Number 128 of 2015. This research was conducted at the Land Office of Bengkalis Regency. Data collection was done by giving questionnaires as much as 30 copies, which were distributed to respondents who are civil servants and non-permanent employees at the Bengkalis land office using Purposive Sampling. The data obtained were then analyzed using SPSS version 23.0. The test results show that the Accounting Information System (computerization of land activities) has a positive and significant effect on the recording of non-tax state revenue at the Bengkalis Regency land office. The contribution of the independent variable to the dependent variable is 25.3% while the rest 74.7% is influenced by other variables.
43

ShuLi, Shi. "Factors Affecting China’s Box Office Revenue: Analyzing box office trends for 30 years (1989-2018)." TECHART: Journal of Arts and Imaging Science 7, no. 3 (August 31, 2020): 30–36. http://dx.doi.org/10.15323/techart.2020.8.7.3.30.

Full text
APA, Harvard, Vancouver, ISO, and other styles
44

Arifin, Lukman, Andi Agustang, and Andi Muh Idkhan. "Analysis of the Challenges of Motor Vehicle Tax Revenue at the Technical Service Unit Office Revenue." Jurnal Ad'ministrare 8, no. 2 (December 8, 2021): 427. http://dx.doi.org/10.26858/ja.v8i1.25352.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
Tax is one of the main sources of revenue for a country that is paid by the public. Taxes are also collection fees that can be imposed by the government based on the provisions of tax laws and regulations. The research method is qualitative deductive. Data collection techniques are observation, interviews, and documentation. The analysis technique used is data collection, data reduction, data presentation, and concluding. The results of the study explain that several factors that cause the first less than optimal motor vehicle tax receipts are community compliance whereas in Maros district the level of community compliance with motor vehicle tax payments is still low, as evidenced by the number of vehicles that do not re-register. Furthermore, the performance of the officers who were assessed was still lacking in discipline and the last one was the target that was too high so that it was very difficult for the Maros Revenue Unit to realize it by the end of the year. The research can be used as a reference in analyzing the challenges of motor vehicle tax receipts because previous research focused on the motor vehicle tax revenue services system at the Technical Services Unit Office Revenue.
45

Hermawan, Rico. "The Impacts of Transferring Marine and Fisheries Affairs in West Java Province and Indramayu Regency." Policy & Governance Review 2, no. 1 (March 23, 2018): 29. http://dx.doi.org/10.30589/pgr.v2i1.71.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
This article aims to discuss implications prompted by the transfer of administrative affairs in the field of marine and fisheries following the enactment of Law 23 of 2014 on Regional Governance. The locus of this study lies in the West Java Province Marine and Fisheries Office and the Indramayu Regency Fisheries and Marine Office. The policy implications were analyzed based on three aspects, namely human resource, organization, and finance. In both offices there was an issue concerning the lack of human resource capacity to support the authority they applied. The number of provincial office personnel did not support the expansion of the office’s given authority. Meanwhile, the potential of regionally generated revenue through activities such as laboratory testing and export certification for processed fish products had been dropped since such authority had been transferred to the central government. The process of transferring regional/ municipal assets to the province had also left behind remaining issues due to indeterminate status of lands in the regency. Based on the description of the matter, the coordination process between the regional and central government seemed very poor in the implementation of this law. The process of fiscal independency also became threatened due to regulatory format weakening the regions to increase their regional revenue contributions.
46

Juliefte, Feranny, Irma Purnamasari, and Ginung Pratidina. "ANALISIS BEBAN KERJA PADA KANTOR CABANG PELAYANAN DINAS PENDAPATAN DAERAH WILAYAH KOTA BOGOR." JURNAL GOVERNANSI 1, no. 1 (March 18, 2017): 1. http://dx.doi.org/10.30997/jgs.v1i1.250.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
The research aimed to know the implementation workload, the barriers of implementation workload and the efforts made in the implementation of the workload at the Branch Office Revenue Service Office of the Provincial Bogor City Region. Methods Used was survey research. The types of data used were the primary and secondary data. Primary data was collected by spreading questionnaire, and supported by the observations and interviews. The collection of secondary data sourced from documents, libraries and related writings. Sampling Technique: The research population amounted to 23 respondents in the Branch Office Revenue Service Office of Bogor City Region. on the workload analysis at the Office of Personnel Services Branch Office of the Provincial Revenue Bogor City Region can be concluded although there was a delay only requirements factor and completeness of the taxpayer that were less satisfied however, it did not affect the overall performance. The volume of work could be obtained information about the efficiency and effectiveness of the organization, and had the objective to the achievement of public service in minimizing the public complaints in particular taxpayer and effective working hours in work standards was a guide or guidance of each employee to complete the appropriate time in order to carry out tasks to provide certainty and clarity of the process and provide legal certainty to the public, especially taxpayers. Keywords: Workload, Work Volume, Norm of Effective Time and Effective Working Hours
47

Kurniawan, Yohannes, and Janastasha Christie Parapaga. "Pengembangan Sistem Informasi Siklus Pendapatan pada PT XYZ (Pendekatan Studi Kasus)." Jurnal ULTIMA InfoSys 5, no. 1 (June 1, 2014): 12–19. http://dx.doi.org/10.31937/si.v5i1.214.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
The research goal is to identify and analyze the need of accounting information system related to the revenue cycle at PT XYZ. This paper designing the useful of accounting information systems to support the current business processes, especially on the revenue cycle process. The design method is an Object Oriented Analysis and Design (OOAD) which refers to the modeling and design requirements discipline. And the result achieved by analysis and design of accounting information systems can support current activities of the revenue cycle, especially for the documentation and store of transaction data, and generate reports in accordance with company requirements. Conclusions derived from the analysis and design is the implementation of a webbased application that can help PT XYZ to do the work in different places, such as marketing office, head office and especially at the exhibition. Index Terms - Accounting Information System, revenue cycle, OOAD
48

Pratiwi, Saesar Ayu, Elly Suryani, and Kurnia Kurnia. "PENGARUH SELF ASSESMENT SYSTEM, SURAT TAGIHAN PAJAK DAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Cibinong Tahun 2014-2016)." Jurnal Akuntansi, Bisnis dan Ekonomi 4, no. 2 (September 24, 2018): 1201–10. http://dx.doi.org/10.33197/jabe.vol4.iss2.2018.181.

Full text
APA, Harvard, Vancouver, ISO, and other styles
Abstract:
This study aims to examine the influence of Self Assessment System, Tax Refining Letter, and VAT Refund of Value Added Tax at Primary Tax Office Cibinong during 2014-2016. The data used in this research is the type of secondary data year 2014-2016. The population in this study is the data of all types of taxes at the Tax Office Pratama Cibinong. The sample selection technique used is purposive sampling. Data analysis method in this research is multiple linear regression analysis using SPSS version 23. Based on the results of the study, simultaneously Self Assessment System, Tax Refining Letters, and VAT Restitution have a significant effect on VAT revenue. While partially, Self Assessment System has a positive and significant effect on VAT revenue, Tax Refining Letters has no significant effect on VAT revenue, and VAT refund has a negative and significant effect on VAT revenue
49

Yang, Tzu-Yi, Yu-Tai Yang, and Jau-Rong Chen. "The Correlation between Taiwan’s Box Office Revenue and Economic Development." Journal of Private Equity 19, no. 2 (February 29, 2016): 66–80. http://dx.doi.org/10.3905/jpe.2016.19.2.066.

Full text
APA, Harvard, Vancouver, ISO, and other styles
50

Zhang, Li, Jianhua Luo, and Suying Yang. "Forecasting box office revenue of movies with BP neural network." Expert Systems with Applications 36, no. 3 (April 2009): 6580–87. http://dx.doi.org/10.1016/j.eswa.2008.07.064.

Full text
APA, Harvard, Vancouver, ISO, and other styles

To the bibliography