Utami, Cici Anis and Susenohaji, S.E., M.Si.,Ak (2023) Analisis Kontribusi Penerapan Tarif Progresif Pajak Kendaraan Bermotor terhadap Peningkatan Pendapatan Asli Daerah (Studi Kasus pada Unit Pengelolaan Pendapatan Daerah (UPPD) Badan Pengelola Pendapatan Daerah (Bapenda) Provinsi Jawa Tengah Kabupaten Kebumen). Diploma thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui tingkat kontribusi penerapan tarif progresif Pajak Kendaraan Bermotor (PKB) dalam meningkatkan penerimaan Pajak Kendaraan Bermotor (PKB) dan Pendapatan Asli Daerah (PAD) di Unit Pengelolaan Pendapatan Daerah (UPPD) Badan Pengelola Pendapatan Daerah (Bapenda) Provinsi Jawa Tengah Kabupaten Kebumen. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan metode studi kasus. Pengumpulan data dilakukan menggunakan teknik wawancara dan dokumentasi. Data primer diperoleh melalui wawancara dan data sekunder diperoleh melalui dokumen-dokumen berupa rekam jejak realisasi penerimaan atas pengenaan tarif progresif Pajak Kendaraan Bermotor (PKB) serta target dan realisasi penerimaan Pajak Kendaraan Bermotor (PKB) dan Pendapatan Asli Daerah (PAD) Kabupaten Kebumen di setiap tahunnya. Hasil penelitian menunjukkan bahwa realisasi penerimaan Pajak Kendaraan Bermotor (PKB) setiap tahunnya hampir menyentuh target penerimaan. Namun, penerimaan atas pengenaan tarif progresif Pajak Kendaraan Bermotor (PKB) sangat kurang dari penerimaan Pajak Kendaraan Bermotor (PKB) di setiap tahunnya yang menjadikan penerimaan Pajak Kendaraan Bermotor (PKB) tidak dapat memberikan kontribusi yang besar terhadap peningkatan Pendapatan Asli Daerah (PAD). Dengan demikian, dapat disimpulkan bahwa penerimaan atas pengenaan tarif progresif Pajak Kendaraan Bermotor (PKB) tidak dapat memberikan kontribusi yang besar terhadap peningkatan Pendapatan Asli Daerah (PAD). Hal tersebut disebabkan oleh regulasi yang mengatur tarif progresif Pajak Kendaraan Bermotor (PKB) di Provinsi Jawa Tengah tidak sesuai dengan kondisi sosial masyarakat, Wajib Pajak yang belum tertib administrasi, adanya sikap Wajib Pajak dalam menghindari pembayaran pajak progresif kendaraan bermotor, kurangnya pengetahuan masyarakat mengenai tarif progresif Pajak Kendaraan Bermotor (PKB), dan adanya kebijakan pembebasan tarif progresif Pajak Kendaraan Bermotor (PKB).
English Abstract
The purpose of this study is to determine the level of contribution of the progressive rate of Motor Vehicle Tax (MVT) in increasing Motor Vehicle Tax (MVT) and Regional Original Revenue (PAD) revenues in the Regional Revenue Management Unit (RRMU) of the Regional Revenue Management Office (RRMO) of Central Java Province, Kebumen Regency. The type of research used is qualitative research with a case study method. Data collection was conducted using interview and documentation techniques. Primary data is obtained through interviews and secondary data is obtained through documents in the form of track records of revenue realization for the imposition of progressive rates of Motor Vehicle Tax (MVT) as well as targets and realization of Motor Vehicle Tax (MVT) and Original Local Government Revenue (OLGV) revenues of Kebumen Regency each year. The results showed that the realization of Motor Vehicle Tax (MTV) revenue every year almost touched the revenue target. However, revenue for the imposition of progressive rates of Motor Vehicle Tax (MVT) is very less than Motor Vehicle Tax (MVT) revenue every year which makes Motor Vehicle Tax (MVT) revenue unable to make a large contribution to increasing Original Local Government Revenue (OLGV). Thus, it can be concluded that revenue from the imposition of progressive rates of Motor Vehicle Tax (MVT) cannot make a large contribution to the increase in Original Local Government Revenue (OLGV). This is due to regulations governing progressive rates of Motor Vehicle Tax (MVT) in Central Java Province that are not in accordance with the social conditions of the community, taxpayers who have not been in administrative order, the attitude of taxpayers in avoiding progressive tax payments on motor vehicles, lack of public knowledge about progressive rates of Motor Vehicle Tax (MVT), and the policy of exemption from progressive rates of Motor Vehicle Tax (MVT).
| Item Type: | Thesis (Diploma) |
|---|---|
| Identification Number: | 0523170278 |
| Uncontrolled Keywords: | Progressive Tariff, Motor Vehicle Tax (MVT), Original Local Government Revenue (OLGV)-Tarif Progresif, Pajak Kendaraan Bermotor (PKB), Pendapatan Asli Daerah (PAD) |
| Divisions: | Program Vokasi > Keuangan dan Perbankan |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 28 Feb 2024 02:12 |
| Last Modified: | 28 Feb 2024 02:12 |
| URI: | http://repository.ub.ac.id/id/eprint/216608 |
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Text (DALAM MASA EMBARGO)
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