Kontribusi Bea Balik Nama Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Kota Surakarta (Studi Kasus Kantor Samsat Surakarta)

Oleh :
Luthfiani Asriyah Azzahroh - F3409044 - Fak. Ekonomi dan Bisnis

The objective of research is to find out the Bea Balik Nama Kendaraan Bermotor (BBNKB) revenue in Kantor Samsat Surakarta and the extent of BBNKB’s contribution to Pendapatan Asli Daerah (PAD). This research was conducted using observation and interview method. Observation was to observe directly the object studied. Interview was to interview directly the Treasurer of Kantor Samsat. Based on the result of research, it could be found that BBNKB revenue increased from 2007 period through 2011. The realization of BBNKB in fiscal year of 2007-2011 was proven affected the PAD with average contribution of 36,30%. Based on the result of research, the writer recommended the Dinas Pendapatan Daerah (Dipenda) to maximize consistently the BBNKB revenue by making socialization about the BBNKB payment in order to increase the Pendapatan Asli Daerah. The socialization dealt with requirements the Wajib Pajak (WP) should comply with in paying BBNKB and with the Sumbangan Wajib Dana Kecelakaan Lalu Lintas Jalan (SWDKLLJ) tariff raise from the local Jasa Raharja to the society.