Motor Vehicle Fuel Tax Effectiveness And Contribution To Regional Original Revenue Managed Bpprd Provsu

Eni Saputri, Juliana Nasution

Abstract


This study aims to determine the effectiveness and contribution of motor vehicle fuel taxes to Regional Original Revenue managed by the BPPRD of North Sumatra Province in 2017 to 2021, to determine the causes of not achieving the motor vehicle fuel tax target and the efforts that must be made to optimize PBBKB. This study uses a qualitative research with a descriptive approach. The data used by researchers are quantitative and qualitative data. Data collection techniques used are observation, interviews and documentation. The results showed that the percentage of the effectiveness of the motor vehicle fuel tax in 2017-2020 fluctuated and in 2020 the realization did not reach the target with effective criteria. As for the contribution to Regional Original Revenue, in 2017-2021 it fluctuated and the contribution criteria were declared to be less contributing every year. The factor causing the PBBKB target has not been achieved, namely the 2020 APBD changes which increased to Rp.882,786,893,431 with the realization of Rp.812,843,402,651 or 92.08%. Efforts must be made to optimize PBBKB, namely issuing Governor Regulation No. 1 of 2021 contains tariff increases and reconciliation, especially with Pertamina

Keywords


PBBKB, Effectiveness, Contribution, PAD

Full Text:

PDF

References


Adil, M. (2022). Accountability and Transparency in the Public and Private Sector. International Journal Of Humanities Education and Social Sciences (IJHESS), 1(6).

Adiningrat, A. A., Ruhayu, Y., Rustan, R., Wahyuni, S., & Fitrianti, A. N. (2022). The Effect of Financial Literature and Islamic Work Motivation on the Performance of Food Micro, Small and Business Enterprises (MSMEs) in Makassar City. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30836-30845.

Adiningrat, A. A., & Warda, W. (2023). The Development of Intensity Model on Technopreneurship to Improve Turnover in Micro, Small and Medium Enterprises (MSMEs) Culinary in Makassar, Indonesia. International Journal of Economics Development Research (IJEDR), 4(2), 218-228.

Abdi, M. N., Suarni, A., & Arham, A. (2022). Analisis Kepailitan Perusahaan Yang Tercatat di BEI Sub Sektor Telekomunikasi. Jurnal Multidisiplin Madani, 2(6), 2705-2716.

Arman, A. (2021). Analysis of Motor Vehicle Tax Revenues before and after the Tax Kring. Point of View Research Accounting and Auditing, 2(2), 144-149.

Arman, A., & Mira, M. (2021). Does Tax Avoidance Make Do Earning Opacity?. Atestasi: Jurnal Ilmiah Akuntansi, 4(1), 88-95.

Arman, A., Mira, M., Masrullah, M., Agustan, A., Firmansyah, F., & Aditya, R. (2023). Financial Literacy and Assistance in Compiling Independent Financial Reports Using Expense IQ Money Manager. Technium Sustainability, 4, 7-12.

Arsal, M. (2021). Impact of earnings per share and dividend per share on firm value. ATESTASI: Jurnal Ilmiah Akuntansi, 4(1), 11-18.

Arsal, M., & Arsal, D. (2019, August). Urban forest and financial resources perspective in Indonesia. In IOP Conference Series: Materials Science and Engineering (Vol. 593, No. 1, p. 012006). IOP Publishing.

Arsal, M., HAMID, N. I. N. B. A., Arsal, R., & Basri, M. (2014). Consumer Behavior of the Islamic banking. International Journal of Science Commerce and Humanities, 59-64.

Arniati, A., Arsal, M., Akhmad, A., Asdar, A., & Adiningrat, A. A. (2020). Impression of Student Knowledge on Decisions Become a Customer of Islamic Banks. International Journal of Business Economics (IJBE), 1(2), 145-152.

Hutagaluh, O., Rustam, A., Sangadji, S. S., Baharuddin, I., & Kurniullah, A. Z. (2020). Responsive Leadership in Preventing Transmission of Covid-19 in the Indonesia-Malaysia Border Area.

RUM, M., ARSAL, M., KHALID, A., & AWALUDDIN, M. (2023). The Distribution of Tax Collectability, Quality of Tax Services Efforts to Tax Coverage Ratio. 유통과학연구 (JDS), 21(6), 107-117.

Rustan, R., Adiningrat, A. A., & Aisyah, S. (2023). Optimizing of Resources Utilization Through Islamic Spiritual Entrepreneurship to Improve The Welfare of Coastal Communities. International Journal of Economics Development Research (IJEDR), 4(2), 170-180.

Rustan, S. A., Aisyah, S., Adiningrat, A. A., Rustam, A., & Anggoro, M. Y. A. R. (2022). Strengthening Of Marketing Information Systems and Accounting Information Systems for Micro Small and Medium Enterprises (UMKM) Food Culinary Makassar. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30580-30585.

Suarni, A., & Amelia, R. (2023). Analysis of Mosque Financial Management in Ujung Bulu District, Bulukumba Regency, South Sulawesi, Indonesia. Public Sector Management and Accounting Research, 2(2), 10-22.

Anugrahi, R., Manossoh, H., & Tangkuman, S. J. (2018). Analisis Kontribusi Pajak Restoran Terhadap Pendapatan Pajak Daerah Pada Badan Pengelola Pajak Dan Retribusi Daerah Kabupaten Minahasa Selatan. Going Concern : Jurnal Riset Akuntansi, 14(1), 191–199. https://doi.org/10.32400/gc.13.04.20981.2018

Beni Pekei. (2016). Konsep dan Analisis Efektivitas Pengelolaan Keuangan Daerah Di Era Otonomi. Taushia.

Chichi, J., Nangoi, G. B., & Pangerapan, S. (2017). Analisis Efektivitas Dan Kontribusi Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Pbb-P2) Sebagai Sumber Pendapatan Asli Daerah Kabupaten Minahasa, Kabupaten Minahasa Utara, Dan Kota Manado. Going Concern : Jurnal Riset Akuntansi, 12(2), 742–753. https://doi.org/10.32400/gc.12.2.18052.2017

Damas Dwi Anggoro. (2017). Pajak Daerah Dan Retribusi Daerah. UB Press.

Elim, M. E. dan I. (2016). Analisis Efektivitas Penerimaan Retribusi Daerah Dan Kontribusinya Terhadap Peningkatan Pendapatan Asli Daerah (Pad) Di Provinsi Sulawesi Utara. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi,4(1),889–897.https://ejournal.unsrat.ac.id/index.php/emba/article/view/11818

Ermadiani, DP, R. T., & Rini, D. (2018). Analisis atas Penerimaan Pajak Bahan Bakar Kendaraan Bermotor (Pbb-Kb) dalam Menunjang Peningkatan Pajak Asli Daerah (Studi Kasus pada Badan Pendapatan Daerah Provinsi Sumatera Selatan). Jurnal Ekonomi Global Masa Kini, 9(2), 125–134. http://ejournal.uigm.ac.id/index.php/EGMK/article/view/557

Marce Takasili Hebimisa, Jullie J. Sondakh, A. W. (2017). ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME, PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIAU TAGULANDANG BIARO. Jurnal Riset Akuntansi Going Concern, 12 (2), 1021–1032.

Mardiasmo. (2016). Perpajakan Edisi Terbaru. Andi Offset.

Mardiasmo. (2018). Perpajakan Edisi Terbaru (19th ed.). Andi.

Miswati Dalonto, Jullie J. Sondakh, S. J. T. (2019). ANALISIS PERBANDINGAN KONTRIBUSI DAN EFEKTIVITAS PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DI PROVINSI GORONTALO DAN PROVINSI SULAWESI UTARA. Going Concern : Jurnal Riset Akuntansi, 14 (4), 371–381.

Rahayu, C., & Amirah. (2018). Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Pajak Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Kantor Bersama Sistem Administrasi Manunggal Satu Atap (SAMSA. Jurnal Perpajakan, Manajemen, Dan Akuntansi, 10(1), 1–14.

Rajagukguk, T. M., Tinangon, J. J., & Wokas, H. R. N. (2019). Analisis Efektivitas Sistem Pengendalian Internal Pajak Bahan Bakar Kendaraan Bermotor Dan Kontribusinya Terhadap Pendapatan Asli Daerah Provinsi Sulawesi Utara. Going Concern : Jurnal Riset Akuntansi, 14(1), 73–79. https://doi.org/10.32400/gc.14.1.22289.2019

Rizqy Ramadhan, P. (2019). Pengaruh Pajak Daerah Dan Retribusi Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Sumatera Utara. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 5(1), 81. https://doi.org/10.31289/jab.v5i1.2455

Sarundayang, M. S., Karamoy, H., & Lambey, R. (2018). Analisis Potensi Dan Efektivitas Penerimaan Pajak Reklame Di Kota Manado. Going Concern : Jurnal Riset Akuntansi, 13(02), 273–281. https://doi.org/10.32400/gc.13.02.19269.2018




DOI: https://doi.org/10.26618/jrp.v5i1.7506

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

View My Stats

Flag Counter