Analisis Realisasi Penerimaan Pajak Kendaraan Bermotor Sebagai Pendapatan Asli Daerah

Oleh :
Umi Salamah - F3409064 - Fak. Ekonomi dan Bisnis

The objective of research is to analyze the effectiveness level, growth rate, contribution of Motor Vehicle Tax (PKB) on Local Original Income (PAD) and the attempt of improving the Motor Vehicle Tax (PKB) revenue on Local Original Income (PAD). This research was conducted using observation and interview methods. Observation was to draw a conclusion about the individual characteristics by watching and hearing the event directly. Interview was to observe directly the treasurer of SAMSAT (One-Stop Administration System) division. The result of research showed that the analysis on Motor Vehicle Tax in during 2007-2011 increased in the term of target and realization despite fluctuating increase. Meanwhile the growth rate during 5 years had not been stable, the contribution of Motor Vehicle Tax to Local Original Income had been sufficiently good despite some decrease, but the local Income Original Revenue increased over years. The attempts the UP3AD had taken to optimize the Motor Vehicle Tax revenues were to improve the service quality, and to cooperate with the central office to improve the communication. Based on the result of research, the writer recommended the UP3AD to impose taxing sanction according to the taxing legislation to the taxpayers who violate the payment regulation, and to increase the number of employees so that the task implementation could be achieved optimally.