The Effectiveness Of Motor Vehicle Tax Collection On Increasing West Java Regional Original Income

Main Authors: Asri Ayu Lestari, Okkeu Fhenica Wini Sari, Karyadi
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Universitas Sains dan Teknologi Komputer , 2021
Subjects:
Online Access: http://journal.stekom.ac.id/index.php/kompak/article/view/496
http://journal.stekom.ac.id/index.php/kompak/article/view/496/398
Daftar Isi:
  • The implementation of tax autonomy by the central and regional governments separately provides the flexibility to be more independent in tax arrangements in order to increase the income of each region. The objective of this research is to determine whether the West Java provincial government's application of  vehicle tax collection  is effective in increasing Regional Original Income (ROI) in West Java. The methodology used in this research is qualitative. Analysis of the data used is analysis by calculating the effectiveness of tax collection. The results of data analysis show that the efficiency of  vehicle tax collection has an impact on increasing local revenue in West Java.