ANALISIS RASIO EFEKTIVITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR KOTA SAMARINDA DI BADAN PENDAPATAN DAERAH PROVINSI KALIMANTAN TIMUR TAHUN 2022

Maria Mensiana Seuk Mardiana Heriyanto

Abstract


The objectives to be achieved and expected in this research ar to find out and analyze the effectiveness of Samarinda City motor vehicle tax revenue at the Regional Revenue Agency of East Kalimantan Province in 2022.

 

This research method is qualitative. This study uses an effectiveness analysis tool. The formula for effectiveness = Realization of Motor Vehicle Tax: Motor Vehicle Tax Target x 100%. The data needed is 1 year, namely in 2022. The data is obtained from the Regional Revenue Agency of the Province of East Kalimantan.

 

The results of this study indicate that the level of effectiveness of receipt of Motor Vehicle Tax in Samarinda City is included in the very effective criteria because the effectiveness value is 109,8% because it is included in the criteria of > 100%, so that the Management of Motor Vehicle Tax in Samarinda City means that it has been very effective so that the hypothesis rejected because it does not match the criteria for the value of effectiveness.


Keywords


Tax Accounting , Effectiveness, Motor Vehicle Tax

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References


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DOI: https://doi.org/10.31293/jma.v13i1.7731

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