Analisis Efektivitas dan Kontribusi Pajak, Bea Balik Nama, dan Pajak Bahan Bakar Kendaraan Bermotor Provinsi DKI Jakarta Tahun 2014-2018

Authors

  • Muhammad Abdul Muis (Politeknik Bisnis dan Pasar Modal, Jakarta)
  • Satria Adhitama (Politeknik Keuangan Negara STAN) Jurusan Kepabeanan dan Cukai - PKNSTAN

DOI:

https://doi.org/10.31092/jmkp.v5i1.1194

Abstract

This study aims to analyze the effectiveness and contribution of motor vehicle tax, motor vehicle transfer fees, motor vehicle fuel tax on the original revenue of DKI Jakarta Province in 2014-2018. This study uses a qualitative descriptive method with secondary data obtained from local government financial reports through the official website of the Jakarta Information and Documentation Service. The data analysis technique used is the effectiveness analysis method with the effectiveness ratio and the contribution analysis method. The results in this study indicate that there is an effectiveness of the realization of the motor vehicle tax with a very good level of effectiveness, and the motor vehicle excise tax and motor vehicle fuel tax with a good level of effectiveness with the percentage fluctuating from year to year. The Motor Vehicle Tax contributes and the Motor Vehicle Transfer Fee has a low contribution rate to the original revenue of DKI Jakarta Province and the Motor Vehicle Fuel Tax has a very low contribution rate to the original revenue of the DKI Jakarta Province.

 Keywords: contributions, customs, effectiveness, province, taxes

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Published

2021-06-30