Contribution and Effectiveness Ease Smoke to Earnings of Genuiness Area North Province Sulawesi of the Year 2014–2017
Abstract
This research of Iease contribution aim to: (1) Knowing to smoke to Earning’s of Genuiness North Sulawesi Province of Year 2014–2017; (2) Knowing to Iease effectiveness storey level smoke to Earning’s of Genuiness North Sulawesi Province of the Year 2014–2017. Research method: quantitative descriptive. Operasionalitation Variable: (1) Contribution Iease of smoke, (2) Effective smoke taxes Iease cigarette, (3) Earning’s of Genuinness North Province: Law, Number 33, Year 2004, about Counter Balance of Finance among/between Central Government and Local Government, Section 1, Sentence 18; such Earning’s of Genuinness is obtained by acceptance is area from source of in region alone which is collected pursuant to by Law as according to Law And Regulation going into effect, (3) Earning’s of Genuinness is: Law Number 33, Year 2004 about Counter Balance of Finance among/between Central Government and Local Government, Section 1, Sentence 18; such of Earning’s of Genuinness North Sulawesi is obtained by acceptance is area from source of in region alone which is collected pursuant to by Law as according to Law and Regulation going into effect. Type Data: data of Earning’s Of Genuinness North Sulawesi North Sulawesi Province Year 2014-2017. Source of Data: Data Primary: passing observation process, direct interview; secunder of data line on website, journal. Technique Data Collecting: (1) Riset Library, (2) Field Study: (a) Observation, (b) Interview, and (c) Documentation. Technique Analyse Data: (a) Analyse Contribution, (b) Effectiveness Lease Cigarette. Analysis Data: contribution and effectiveness Iease smoke to earnings of area genuiness. Model Analyse Data: (1). Analyze Contribution=Acceptance Of Cigarette Lease/Earning’s Of Area Genuinness X100%. (2). Analyse Effectiveness Lease Cigarette: Efectivity In The Year= Realization Amount Earnings Of Area Taxes Smoke /Target Acceptance Of Lease CigaretteX 100 %. Conclusion: (1). Result contribution analysis acceptance of Iease Smoke to Earnings Of Genuiness Area Province North Sulawesi Year Budget 2014-2017 is positive increase. By experiencing of increase per annum with mean level per year equal to meaningfully Iease contribution Smoke to Earnings Of Genuiness Area in Province North Sulawesi is to have good to contribution. (2). Level Effectiveness Lease Smoke is efectiveness, when seen tired effectiveness Iease Cigarette mean of percentage equal to this show Iease Smoke in Province North Sulawesi reside in at effective level. Suggestion: (1). To Government able maintain Contribution Iease Smoke also diffraction is progressively improved Contribution To Iease Smoke to Earnings Of Genuiness Area ever greater by more intensifying is collection and management of Iease Cigarette. (2). Expected is to researcher hereinafter to lengthen it is range of time that is 5 year, so that mount its better generalizing. Shall to enhance other variable and for the data of and population of sample more is extended, so that will give better result.
Keywords: contribution, effectiveness lease cigarette, earnings of genuiness area
References
[1] Big Alwi, H. (2006). Dicitionary of Language Indonesian. Jakarta: Departmental of Education National Hall Book.
[2] Afiff, F. (2003). Tracing Strategic Idea-Trouble-Shooting in Indonesian, Printing; Mould First. Publisher of Paramadina-Jakarta.
[3] Arikunto, S. (2010). Procedure Research: An Approach of Practic. Jakarta: Rineka Creature.
[4] Igor, A. H. (1987). The New Corporate Strategy. New York: Mc Graw Hill.
[5] Baye, R. M. (2000). Managerial Of Economics And Business Strategy, (third edition; international edition). USA: Mc graw-Hill Companies, Incorporation.
[6] Besanko, D. , Dranove, D. , and Shanley, M. (2000). Economics of Strategy (second edition). John Willary & Sons, Incorporation.
[7] Berman, B. and Evan, J. R. (1994). Essentials of Marketing. London: Mac Millan Publishing Company.
[8] Bern, E. R. (1991). The Practise of Econometrics Classic and Contemporary. Addison Wesley Publishing Company.
[9] Roger, B. J. Marked Based Management (second edition). Prentice Hall, Incorporation.
[10] Budiyuwono, N. (1995). Statistical Deliverer Economics and Company of Volume 2. Yogyakarta: UPP AMP YKPN.
[11] Chaudhuri, A. and Holbrook, M. B. (April 2001). The Chain of Effects Brand Trust and Brand from Affect to Brand Performance: The Role of Brand Loyalty. Journal Of Marketing, vol. 65, pp. 81–93.
[12] Channon, D. F. (1996). Strategic Management and Marketing. Toronto: John Willey & Sons.
[13] Cooper, D. R. and Emory, C. W. (1995). Business Research Methods (fifth edition). USA: Richard D. Irwin Incorporation.
[14] Cintagunta, P. K. (May 2002). Investigating Category Pricing Behavior at a Retail Chain. Journal of Marketing Research, vol. Xxxix, pp. 141–154.
[15] Strategic Cravens, D. W. (1996). Marketing, Lina Salim (trans. ), (fourth edition). Jakarta: Publisher of Erlangga.
[16] Cravens, D. W. and N. F. Percy. (2003). Strategic Marketing. Seventh Edition, Mc Graw Hill Irwin.
[17] Day, George S, 1999, Market Driven Strategy: Process For Creating Value, Free Press A Division Of Simon & Schuster, Incorporation.
[18] Daft, Richard L. , 1983, Organization Theory And Design, St. Paul-Minnesotta, West Publishing Company.
[19] David R. Bell, Genesh Iyer, V. Padmanabhan and 2002, Price Competition Under Stockpilling Flexible Consumptions, Journal Of and Marketing Research”, Vol. XXXIX (August 2002), Page: 292-303.
[20] Devano and of Siti Kurnia. 2006. Taxes Concept, Theory and of Isue. Jakarta: Kencana Prenada Media of Group.
[21] Dispenda Province North Sulawesi. 2017. Target and Realization Iease Smoke Province North Sulawes. i Manado: Office On Duty Earnings Of Area Province Sulawesi North.
[22] Dispenda Province Sulawesi North. 2017. Profile Dispenda Province North Sulawesi. Manado Office On Duty Earnings Of Area Province North Sulawesi.
[23] Organizational Effendi. 2003. Ground of Management. Jakarta; PT. RAJA Grafindo Persada.
[24] Frels, Judy K. , Tasaddud Shervani & Rajendra Srivasta, 2003, The Integrated Networks Model: Explanaing Resource Allocation In Network Markets, Journal Of Marketing Vol. 67: ( January 2003): 29-45.
[25] Glen, Urban L, Steven H. Star, 1991, Advanced Marketing Strategy, Phenomena, Analysis Decitions, Prentice Hall, USA.
[26] Grewal, Rajdeep & Ravi Dharwadkar, 2002, The Role Institutional of the Environment In Marketing Channels, Journal Of Marketing. Vol. 66 ( July 202, Hal. Hal. 82-87.
[27] Gujarati, Damodar, 1998, Essential Of Econometrics Second Edition, Mc Graw Hill International Editions.
[28] Gujarati, Damodar, 2003, Basic Of Econometrics, 4 th Edition, Mc Graw Hill, International Editions.
[29] Halim, Abdul. 2004. Financial Accounting Area. Jakarta: Salemba Four.
[30] Hair, Anderson, Tatham, Black, 1998, Multivariate Data of Analysis, Fifth Edition, International Edition, Prentice Hall of International Incorporation.
[31] Hasan, Iqal. 2002. Fundamental - The Subject Methodologies Research and of Aplication. Jakarta: Ghalia Indonesia.
[32] Handayaningrat, Soewarno. 1996. Deliverer of Study Administrative Science and Management. Jakarta: Glorious PT. TOKO Mount.
[33] Hax, Arnoldo C. &Nicolas S. Majluf, 1991, ”The Strategy Concept And Process”, A Pragmatic Approach Englewood Cliffs, New Jersey, Prentice Hall.
[34] Hill, Charles W. L & Gareth R. Jones, 2000, ”Strategic Management-An Integrated Approach”, Fourth Edition Houghton Mifflin Company, Boston - New York.
[35] http://dispenda.sulutprov.go.id/
[36] http://pt.scribd.com/.mobile/doc/316418262/Taxes-Smoke
[37] http://web9.manadoline.com/
[38] http://news.ddtc.co.id/mobile/article/6986/provinnce-north-sulawesi-pad-new3667 taxes-smoke-zero/
[39] Iyer, Ganesh & J. Miguel Villas Boas, 2003, “A Bargaining Theory Of Distribution Channels”, Journal Of Marketing Research, Vol. XI. (February 2003) 80-100.
[40] Jeanet /Hennessey, 2001, “Global of Marketing Strategies”, Edition Four, Houghton Mifflin.
[41] Jorg Dopke And Christian Pierdzioch, July 2001, ”Inflation And Skewness Of The Distribution of Relative Price Changes”: Empirical Evidence For Germany, Kiel Working Paper Number 1059 Kiel Institute Of World Economics Duestern Weg Brooker 12024105, Kiel (Germany).
[42] Kartika Jewel Of Sari. 2017. ”Influence Lease Cigarette To Earnings Of Genuiness Area Of Iease Area of Province DKI Jakarta”. Skription Faculty Economic and Business University 17 August 1945. Jakarta.
[43] Kuncoro, M. 2004. “Autonomy of Area: Reformation Planning, Strategy And Opportunity”. Jakarta: Erlangga.
[44] Kurniawan, Panca and of Purwanto Agus. 2004. “Lease Area And Retribution Area”. Unlucky: Wind Media.
[45] Keegan, Warenj. , 1999.“Global Marketing Management”. Sixth Edition. Prentice Hall, New Jersey, USA.
[46] Keysuk Kim And Changho Oh, 2002. “On Distributor Commitment In Marketing Channells For Industrial Products: Contrats Between The United States And Japan”, Journal Of International Marketing”, Vol. 10. Number 1, 2002, pp: 72-97. ISSN: 1069-031X.
[47] Kotabe, Masaaki & Kristian Helsen, 2000, ”Global Marketing Management”, Second Edition John Willey And Sons, Incorporation.
[48] Kotler Philip, 2003, ”Marketing Management”, Eleventh Edition, Prentice Hall of International Edition Kotler And Gary
[49] Amstrong, 1997, Principle Of Marketing, London Prentice Hall.
[50] Lamdin, Douglas J, 1996, “Managerial The Of Economics Reader”. University Of Maryland Balitimore County, Blackwell Publisher.
[51] Maddala, G. S. 1985, “Limited Dependent And Qualitative Variables In Econometrics”, Econometrics Monographs.
[52] Mardiasmo. 2009. “Taxes”, Edition Revise: Yogyakarta: Andi.
[53] Mc Carthy, E. Jerome And William D. Perreault, “Basic Marketing”, Boston Irwin.
[54] Michelle Mc Guire, Helen Cousineau And Melissa Stephanou, 2002, “The New Era Of International Supply Chain Security”. Avoid Increased Cost And Benefit From New Border Security Initiative, Word Trade, November, 2002.
[55] Miller, Alex, 1998, ”Strategic Management”. Third Edition, Irwin Mc Graw Hill.
[56] Morash, Edward A. and Daniel F. Lynch, 2002. “Public Global Policy And Of Supply Chain Capabilities And Performance: A Resource-Based”. View Journal Of International Marketing, Vol. 10, No: 1, 2002. , pp: 25-51.
[57] Myers, Mathew B. And Michael Harvey, 2001,”The Value Of Pricing Control In Export Channels A Governance Perspective”, Journal Of International Marketing. Vol. 9. No. 4, 2001, Pp: 1-29.
[58] Muhammad Yusmal Nikho. 2010. “Analysis Scenario Impact Applying Of Iease Smoke To is Fiscal Of Government and Economics In Frame Preparation Of Execution Of Invitor Invitor Number 28 Year 2009 About Manure Area And Retribution of Daerah”. Tesis. Fakultas Ekonomi-Universitas Indonesia, Jakarta.
[59] Nagel, Thomas S. T. , 1995, ”The Strategy And Tactics Of Pricing”, London Prentice Hall.
[60] Law Of Province Sulawesi North Number 7, Year 2011. About Iease Area. 2011.
[61] Peter, J. Paul & James H. Donelly, Jr. , 2003, “Marketing Management-Knowledge Skill”, Seventh Edition Mc Graw Hill Irwin.
[62] Petersen, H. Craig And Lewis, Crist W. 1999 is ”Managerial Of Economics”, New Jersey, Prentice Hall.
[63] Pecotisch, Anthony & Clifford J. Shultz, 1998, ”Marketing And Consumer Behavior In East Asian And South-East”, The Mac Graw Hill Companies, Incorporation.
[64] Porter, Michael E. 1990, ”The Competitive Advantage Of Nations”, Free Press.
[65] Porter, Michael E. 1985, ”Competitive Advantage Creating And Sustaining Superior Performance”, Free Press.
[66] Rakesh Niraj; Mahendra Gupta And Chakravarti Narasimhan, 2001, ”Customer Profitability In Supply Chain”, Journal Of Marketing, Vol. 65, ( July 2001), 1-16.
[67] Opening. Siti. 2005. ”Taxation of Theory and Case Jakarta: Salemba Four.
[68] Republic Of Indonesia. Law, Number 28, Year 2007, About Rule of Public and Arrange Way Of Taxation.
[69] Republic Of Indonesia. Law, Number 23, Year 2014, About Lease Area And Retribution Area Republic of Indonesian. Law, Number 33, Year 2014, About Local Government.
[70] Republic of Indonesa. Law, Number 33, Year 2014, About Counter Balance Of Finance Between: Central Government and Local Government.
[71] Raymond, Mary Ane; John F. Tanner Jr. , and Jonghoon Kim, 2001, ”Cost Complexity Of Pricing Decisions For Exporter’s In Developing And Emerging Markets”, Journal Of International Marketing. Vol. 9, No. 3, pp: 19-40.
[72] Ridwan Heriansyah Putra. 2016. ”Influence Of Iease Smoke To Earnings Of Genuiness Area in Province North Sumatra”. Journal Treasure State Majors Management Polytechnic Monetary of State’S Finance of STAN (College of Akutansi State).
[73] Salvatore, Dominick, 1989,”Managerial Of Economics”, Mc Graw Hill Book Company.
[74] Sekaran, Uma, 2000. ”Research Methods For Bussiness”, John Willey And Sons, Incorporation.
[75] Sedarmayanti. 2001. ”Human Resource and Work Productivity”. Bandung: Manadar Go Forward.
[76] Sekaran, Uma. 2014. ”Methodologies Research For The Business Of (Research Methods For Business)”. Edition 4. Jakarta: Salemba Four.
[77] Stanton, William J. 1994, ”Fundamental of Of Marketing”, New York, Mc Graw Hill.
[78] Stottinger, Barbara, 2001, ”Strategic Export Pricing A Long And Winding Road”. , Journal Of International [of] Marketing, Vol. 9, No. 1, 2001, pp: 40-63, ISSN: 1069-031- X.
[79] Sudirman. 2002. ”Influence Of Motivation Work To Effectiveness”. Erlangga.
[80] Sujoko, 2002, ”Influence of Distribution of Selling in To Performance Marketing”, Journal Science Marketing Indonesia, Vol. 1, No. 3, Desember2002, page;yard 241- 256.
[81] Sugiyono. 2009. ”Method Research Of Business (Approach Quantitative, Qualitative and R & D)”. Bandung.
[82] Sugiyono. 2011. ”Method Research Of Business”, Edition Bandung. Alfabeta.
[83] Theodosiou, Marios, Constantine S. Katsikeas, 2001 “Factor Influencing The Degree Of International Pricing Strategy Standardization Of Multinational Of Corporations”, Journal Of International Marketing, Vol. 9. No. 3, pp: 1-6.
[84] Tony Marsyahrul. 2005. ”Introduction Taxation”, Jakarta: Grasindo.
[85] Law, Number 28, Year 2009, about ” Lease Area and Retribution Area about Lease Cigarette”, In Pasal 1, 2, 26-31, 94 and 181, Jakarta.
[86] Orvielle, Walker, C. , Jr, Boyd, Harper W. Jr. , Larreche Jean- Clude, 1998, ” Marketing Strategy Planning And Implementation”, Third Edition, Irwin / Graw-Hill Singapore Incorporation.
[87] Vanhuele, Marc & Xavier Dreze, 2002, ” Measuring The Price Knowledge Shoppers Bring To The Store”, Journal Of Marketing. Vol. 66 (October 2002), pp: 72-85.
[88] Van of Savage, Eleanor, 2002, ”Urea Prices Up On Depleting Inventories And Rising Natural Gas Price”, Journal Chemical Market Report. 140687141 Pro Quest ABI/INFORM; @Research Vol. 262 July 15 2002, p. 19.
[89] Van Savage, Eleanor, 2002, “Nitrogen Fertilizers Production Planning: Economics Recovery, Industry Wide Conditions”, Journal Chemical Market Report/115139808 ProQuiest ABI/INFORM@Research Vol. 261, Apr15 2002. p. 17.
[90] Van of Savage, Eleanor, 2002, ”Nitrogen of Fertilizers Production Planning: Economics Recovery Industry Wide Conditions”, Journal Chemical Market Report /115139808 Proquiest: ABI / Vol. 261, Apr15: inform@research, 2002. p. 17.
[91] Waluyo and of Wirawan B. Illyas. 2003. “Taxation Indonesian”. Jakarta: Salemba Four.
[92] Glorious Yudha of Permana. 2016. “Execution Of Iease Smoke Provinsi Float”. Skripsi. Universitas Lampung. Lampung.
[93] Yuyun, Wirasasmita, 2002, “Method Research In Compilation Of Dissertation Program Doctor Management Business, University of Padjadjaran Program of DMB”, University of Padjadjaran Bandung.
[94] Zain, Mohammad. 2007. “Taxes Management”. Edition Third. Jakarta: Salemba Empat. 2004.
[95] Law, Number 33, Year 2004, about “Counter Balance Of Finance of Government Center and Local Government”. 2009.
[96] Law, Number 28, Year 2009. About : “Lease Area”.
[97] Zikmud, William, G, 1997, “Business Research Methods“, Fifth Edition, The Dryden Press, Usa.