Efektivitas dan Kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah Sebelum Pandemi Covid 19
Abstract
The Covid 19 pandemic occurred in early 2020 which caused global, regional and national economic conditions to experience setbacks during the pandemic. The weakening of purchasing power causes a decrease in regional original income so that it has an impact on the development of a region. This research focuses on knowing and analyzing how the effectiveness and contribution of motorized vehicle taxes was to regional original income before the Covid 19 pandemic occurred in Jambi province and what was the trend of regional original income in Jambi province. Quantitative analysis methods are used in solving research problems with development and contribution analysis tools. This study uses secondary data obtained from publications on the official website. The results of the study show that the development of Motorized Vehicle Tax (PKB) in Jambi Province prior to the Covid-19 pandemic was 9.04% with an effectiveness rate of 109.55%. Furthermore, the contribution of motorized vehicle tax to Jambi Province's Original Revenue before the COVID-19 pandemic was 26.29%.
Keywords
Full Text:
PDFReferences
Ahmad, B., Romadhoni, B., & Adil, M. (2020). Efektivitas Pemungutan Pajak Kendaraan Bermotor. Amnesty: Jurnal Riset Perpajakan, 3(1), 15-23.
Alm, J., & Duncan, D. (2014). Estimating tax agency efficiency. Public Budgeting & Finance, 34(3), 92-110.
Karina, N., & Budiarso, N. (2016). Analisis Efektivitas dan Kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah Provinsi Gorontalo. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 4(1).
Kurniasih, E. T., Wiarta, I., & Pebryansa, B. (2020). Analisis Kinerja Keuangan PT. Bank Perkreditan Rakyat (BPR) Mitra Lestari terhadap Tingkat Kesehatan Perbankan. Ekonomis: Journal of Economics and Business, 4(2), 369-375.
MartÃnez, Y. U., Arzoz, P. P., & Arregui, I. Z. (2022). Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education. Journal of Policy Modeling, 44(2), 298-318.
Novita, W., & Fahmy, R. (2022). Tax Planning on The Multinational Companies in Indonesia. Asean International Journal of Business, 1(1), 1-9.
Sari, D., & Qibthiyyah, R. M. (2022). Tax Revenue and Income Inequality. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 6(2), 155-172.
Sy, A., Wiarta, I., Kurniasih, E. T., & Suci, M. (2023). Peran Customer Relationship Manajemen (CRM) dan Kupon Diskon dalam Upaya Peningkatan Loyalitas Pelanggan. Jurnal Pendidikan Tambusai, 7(1), 2100-2105.
Tsakas, M., & Katharaki, M. (2014). Impact of environmental factors on the efficiency of tax organizations. Serbian Journal of Management, 9(1), 31-43.
Vanesha, V. T., Rahmadi, S., & Parmadi, P. (2019). Pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal pada kabupaten/kota di Provinsi Jambi. Jurnal Paradigma Ekonomika, 14(1), 27-36.
Walls, M., & Ashenfarb, M. (2022). Efficiency and equity of an outdoor recreation equipment tax to fund public lands. Land Economics, 98(3), 520-536.
Wiarta, I., Handayani, R., Syafaat, A., & Harly, A. Y. (2021). Identifikasi Sumber Pendapatan Asli Daerah pada Pajak Daerah Kota Jambi. J-MAS (Jurnal Manajemen dan Sains), 6(2), 497-499.
Widyaningsih, Aristanti. (2013). Hukum Pajak dan Perpajakan. Bandung: Alfabeta
Zahari, M. (2020). Analisis Pendapatan Asli Daerah dan Pengaruhnya Terhadap Belanja Daerah di Provinsi Jambi. Ekonomis: Journal of Economics and Business, 4(1), 149-153.
DOI: http://dx.doi.org/10.33087/jmas.v8i1.1113
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
J-MAS (Jurnal Manajemen dan Sains) Published by Master of Management Program, Faculty of Economics, Batanghari University |
