Tinjauan Efektivitas dan Kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah di Provinsi Kepulauan Bangka Belitung Wilayah Kabupaten Belitung

FAWWAZ, MUHAMMAD FAUZAN (2022) Tinjauan Efektivitas dan Kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah di Provinsi Kepulauan Bangka Belitung Wilayah Kabupaten Belitung. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Peningkatan harga timah dunia pada masa Covid-19 menyebabkan peningkatan pendapatan masyarakat Provinsi Kepulauan Bangka Belitung. Peningkatan pendapatan masyarakat ini menyebabkan daya beli kendaraan bermotor meningkat. Adanya peningkatan jumlah pembelian kendaraan ini membuat realisasi penerimaan Pajak Kendaraan Bermotor dengan cepat mencapai overtarget pada tahun 2021. Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah di Provinsi Kepulauan Bangka Belitung Wilayah Kabupaten Belitung tahun 2018-2021. Metode pengumpulan data yang digunakan adalah dengan pendekatan kualitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, dokumentasi dan studi pustaka. Hasil penelitian menunjukan bahwa efektivitas pemungutan Pajak Kendaraan Bermotor di Provinsi Kepulauan Bangka Belitung Tahun 2018-2021 cenderung mengalami peningkatan dan termasuk dalam kriteria sangat efektif. Kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah Provinsi Kepulauan Bangka Belitung Tahun 2018-2021 bervariasi mengalami kenaikan dan penurunan. Apabila dilihat secara keseluruhan maka kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah Provinsi Kepulauan Bangka Belitung tahun 2018-2021 cenderung meningkat./ The increase in world tin prices during the Covid-19 period led to an increase in the income of the people of the Province of Bangka Belitung Islands This increase in people's income causes the purchasing power of motorized vehicles to increase. This increase in the number of vehicle purchases makes the realization of Motor Vehicle Tax receipts quickly reach the overtarget in 2021. This study aims to analyze the effectiveness and contribution of Motor Vehicle Taxes to Regional Original Income in the Province of the Bangka Belitung Islands, Belitung Regency in 2018-2021. The data collection method used is a qualitative approach. Data collection techniques used in this study were interviews, documentation and literature study. The results of the study show that the effectiveness of the collection of Motor Vehicle Taxes in the Province of the Bangka Belitung Islands in 2018-2021 tends to increase and is included in the very effective criteria. The contribution of Motor Vehicle Taxes to the Regional Original Income of the Province of Bangka Belitung Islands in 2018-2021 varies, increasing and decreasing. When viewed as a whole, the contribution of Motor Vehicle Tax to the Regional Original Income of the Province of Bangka Belitung Islands in 2018-2021 tends to increase.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Pajak Kendaraan Bermotor, Efektivitas PKB, Kontribusi PKB, Motorized Vehicle Tax, PKB Contribution, PKB Rrealization
Subjects: 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia
PKN STAN Subject Area > Pajak Daerah dan Retribusi Daerah
Divisions: 61403 Diploma III Pajak
Depositing User: Perpustakaan PKN STAN
Date Deposited: 29 Mar 2023 07:37
Last Modified: 29 Mar 2023 07:37
URI: http://eprints.pknstan.ac.id/id/eprint/1278

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