Land And Building Tax (PBB), Revenue Sharing Fund (DBH), and the Remaining Budget Calculation (SiLPA), Network Capital Expenditure (BMJ) and Physical Special Allocation Funds (DAK) at the City Government in Indonesia
Journal Title: International Journal of Current Science Research and Review - Year 2023, Vol 6, Issue 10
Abstract
The purpose of this study is to analyze the property tax, profit-sharing funds, excess budget calculations, network capital expenditures, and revenue from special physical allocation funds for municipal governments in Indonesia. This research is a descriptive quantitative research, namely by analyzing the Land and Building Tax (PBB), Revenue Sharing Fund (DBH), and the Remaining Budget Calculation (SiLPA), Network Capital Expenditure (BMJ) and Physical Special Allocation Funds (DAK) at the City Government. throughout Indonesia in 2018-2019. The results of this study indicate that PBB-P2 & City Government SiLPA revenues in Indonesia increase every year, the realization of SiLPA on income has increased in 2019 where in 2018 it increased 9.75% to 11.44%. City Government DBH receipts in Indonesia fluctuate every year where the highest DBH receipts are in 2018, the realization of DBH to the Balancing Fund has decreased in 2019 where in 2018 it was 12.33% down to 10.90%. The realization of BMJ for City Governments in Indonesia increases every year with the highest BMJ revenue in 2019, the contribution of BMJ to capital expenditure on average is still below 50%. City Government Physical DAK realization in Indonesia is decreasing every year where the highest Physical DAK revenue is in 2017, the Physical DAK realization to DAK has increased in 2019 where in 2018 it increased by 45.35% to 62.15%. This shows that the use of Physical DAK is greater than that of Non-Physical DAK.
Authors and Affiliations
Mulyana Utami, Darwanis . , Yossi Diantimala,
Keywords
Related Articles
- EP ID EP722218
- DOI 10.47191/ijcsrr/V6-i10-39
- Views 84
- Downloads 0
Evaluation Self-Presentation Skills of HUST’s students
The article discusses the significance and role of presentation skills among university students as a vital tool for academic success and career preparation. Evaluatiing the self- presentation skills of students in gener...
Power Relations between Program Keluarga Harapan (PKH) Facilitators and Beneficiary Families (KPM) (Study on PKH Implementation in Malang Regency)
Program Keluarga Harapan (PKH) is a government social assistance program that aims to reduce poverty and improve the welfare of poor families in Indonesia. The PKH program seeks to reduce this social and economic inequal...
Artificial Intelligence in Software Development: A Review of Code Generation, Testing, Maintenance and Security
Artificial Intelligence (AI) is transforming software development by automating key processes such as code generation, testing, maintenance, and security. AI-powered tools like OpenAI Codex, GitHub Copilot, and DeepMind...
The Effect of Gamification toward Customer Engagement in Shopee E-Commerce
Customer engagement is one of the factors that influences a company’s overall performance, this aspect reflects the interaction between customers and brands. Gamification is one method that can be used to increase custom...
The Effects of Central Government Financial Allocation on the Provision of Quality Maternal Health Care in Kampala City
The relationship between devolution and service delivery has been a matter of inquiry for the past three decades. This paper aimed to examine the impact of Central Government financial allocation on the quality of delive...