KONTRIBUSI PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH

Muhammad Reza Irfandy 1, Imam Nazarudin Latif2 Rina Masithoh Haryadi3

Abstract


The purpose of this study is to analyze and determine the level of contribution and effectiveness of PKB and BBNKB UPTD PPRD Bapenda East Kalimantan Province, especially the Kutai Kartanegara Region in 2016-2020 on PAD Kaltim.

The analytical tool used in this research is the contribution ratio and the effectiveness ratio. The results of this study show that the contribution of PKB and BBNKB in 2016 - 2020 has a decreasing value, on the contrary the effectiveness of PKB and BBNKB has a very effective value which tends to increase in the collection of PKB and BBNKB. Although there are still many obstacles faced, namely the lack of public awareness to pay taxes on time which results in many taxpayers being in arrears.

The results in this study indicate that the level of contribution of BBNKB and PKB in increasing local revenue from 2016-2020 is very less due to the contribution ratio of BBNKB 2.01% and PKB 2.16%. And the level of effectiveness of BBNKB and PKB in 2016-2020 is very Effective, it is shown that from the average the effectiveness ratio of BBNKB is 112.66% and PKB is 107.87%

Keywords


Contribution, Effectiveness, Motor Vehicle Tax, Motor Vehicle Transfer Fee, Regional Original Revenue

Full Text:

PDF

References


Abdul Halim. 2012 “Akuntansi Sektor Publik Akuntansi Keuangan Daerah”. Keempat. Penerbit Salemba Empat. Jakarta

Afandi, P. 2018. “Manajemen Sumber Daya Manusia (Teori, Konsep dan Indikator)”. Riau: Zanafa Publishing.

Agus, Sartono. 2011. “Manajemen Keuangan Teori dan Aplikasi”. Yogyakarta. BPFE.

Anonim, Peraturan Daerah Provinsi Kalimantan Timur Nomor 01 Tahun 2019 tentang Perubahan Kedua Atas Perubahan Peraturan Daerah Provinsi Kalimantan Timur Nomor 01 Tahun 2011 tentang Pajak Daerah

_______,Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah

_______, Undang-Undang Nomor 33 Tahun 2014 Tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah

Aristanti, Widyaningsih. 2011. “Hukum Pajak dan Perpajakan Dengan Pendekatan Mind Map”. Bandung : CV. Alfabeta

Djago, Maria Lidya Stephania . 2015.“Analisis kotribusi pajak kendaraan bermotor dan bea balik nama kendaraan bermotor dalam meningkatkan pendapatan asli daerah periose 2009-2013”. Surabaya Utara

Mardiasmo. 2011. “Perpajakan Edisi Revisi”. Yogyakarta: CV. Andi Offset

Musthafa. 2017. “Manajemen Keuangan”. Yogyakarta: CV. Andi Offset

Ndaparoka, Deasy S.R. 2016. “Analisis Tunggakan Pajak Kendaraan Bermotor terhadap pajak daerah pada Dinas Pendapatan daerah UPT Kota Kupang”. Kupang.

Pekei, Beni. 2016. “Konsep dan Analisis Efektifitas Pengelolaan Keuangan Daerah di Era Otonomi”. Jakarta : Taushia

Putra, Windhu. 2018. “Tata Kelola Ekonomi Keuangan Daerah”. PT Rajagrafindo Persada. Depok.

Rakatitha, Putri Nadya Kardevi. 2017“Pengaruh Kontribusi Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor pada Pendapatan Asli Daerah”. Bali




DOI: https://doi.org/10.31293/jma.v13i3.8206

Refbacks

  • There are currently no refbacks.