ANALISIS PAJAK KENDARAAN BERMOTOR DAN KONSTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PADA SAMSAT UP3AD SEMARANG
Daftar Isi:
- Motor Vehicle Tax is one source of local revenue that contributed significantly to the financing of government and regional development in Central Java Province . Motor Vehicle Tax on it`s own is one of the province`s tax regulated in Law Number 28 Year 2009 on Regional Taxes and Levies . This study aims to analyze the contribution to local revenues during 2013-2015 . And knowing the effort in increasing tax revenues and motor vehicle motor. This aim using quantitative and qualitative descriptive analysis . The research subject is SAMSAT UP3AD Semarang 1, object of this study while the motor vehicle tax and the motor vehicle contribution and on local revenues . The results of this study indicate that the motor vehicle tax have a very positive contribution to the revenue of the province of Central Java . Contribution of motor vehicle tax and motor vehicle transfer tax revenue for the years 2013-2015 an average of 50 % . Keyword : Motor Vehicle Tax , Regional Original Revenue / Local Revenue.