Analisis Efektivitas dan Kontribusi Pajak Kendaraan Bermotor terhadap Penerimaan Pendapatan Asli Daerah di Provinsi Maluku Utara
Journal Title: Jurnal Accountability - Year 2014, Vol 3, Issue 1
Abstract
Taxation reforms carried out by the central government, in order to implement regional autonomy, namely the sharing of resources in the form of central tax revenues and local taxes. Motor vehicle tax is one type of tax potential in the area of revenue generation for the province as a province of North Maluku islands, where the main mode of transportation in connecting the entire region of North Maluku is diprovinsi motor vehicle, both on land and at sea operated. The purpose of this study was to examine the effectiveness and contribution of the motor vehicle tax revenue to local revenues. The data have been processed and analyzed using qualitative descriptive analysis. The results showed that the motor vehicle tax revenue diprovinsi North Maluku effective. While the contribution of the motor vehicle tax revenue receipts are less good. On the other hand the effectiveness and contribution of the motor vehicle tax revenue showed a declining trend. This shows that the revenue department and the asset management area, North Maluku province has been good in managing motor vehicle tax revenue but not serious in optimizing the potential tax revenue.
Authors and Affiliations
Hasannudin . , Heince Wokas
Keywords
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- EP ID EP367177
- DOI 10.32400/ja.4941.3.1.2014.56-65
- Views 74
- Downloads 0
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