Abstrak
Motor vehicle tax is one of local taxes which is potential to increase province revenue for Yogyakarta Province. The purpose of this research is to knowing the effetivity and motor vehicle contribution to province revenue Yogyakarta Province.
Data gathered by interview and observation methods, as well as for discussion the data obtained was analyzed using Qualitative Descriptive Analysis.
The research showing the result of motor vehicle tax revenue in Yogyakarta Province are very effective with average percentage 103%, while motor vehicle tax contributions are good enough with average percentage
36,41%. On the other side in effectiveness and contributions of motor vehicle tax
to Province Revenue mostly increase. This shows the Finance and Asset management Area Department of Yogyakarta Province are very well to treated the motor vehicle revenue.
This study has limitation, such as there is no special research by DPPKA Yogyakarta to exmine the existing problem in Yogyakarta Province. Based on the description is expected in the next years there are some research to optimize vehicle tax to Province Revenue which can be perceived benefits by the people of Yogyakarta Province.
Keywords : motor vehicle tax, local taxes, contribution
