UPAYA MENINGKATKAN PENDAPATAN DAERAH MELALUI PAJAK KENDARAAN BERMOTOR PADA BADAN KEUANGAN DAERAH UPT KOTA SOLOK

Tika Defitri, Elva Dona and Mariani St.B Tanjung

No dwjgr, OSF Preprints from Center for Open Science

Abstract: Local tax is a tax levied by local governments to finance local development. Among the types of local taxes are taxes on motor vehicles. Motor vehicle tax is a tax levied on the ownership and / or control of a motor vehicle. The formulation of the problem is taken is how the effort to increase local revenue through taxes on motor vehicles at the Regional Finance Agency UPT Solok. The purpose of this study to determine the efforts to increase local revenue through taxes on motor vehicles at the Regional Finance Agency UPT Solok. Methods of data collection using qualitative methods which are outlines the data and provide the facts the reality experienced by the existing theories regarding local revenue through taxes on motor vehicles at the Regional Finance Agency UPT Solok. To increase local revenue, Regional Finance Agency UPT Solok made some efforts such as Super PKB, Anywhere, and SAMSAT Keliling. The conclusions drawn from the study of Regional Finance Agency UPT Solok is able to generate income through tax revenues motor vehicle, as seen in the number of motor vehicle tax revenue value continues to increase every year.

Date: 2019-07-24
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:dwjgr

DOI: 10.31219/osf.io/dwjgr

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