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All Journal JURNAL RISET AKUNTANSI DAN AUDITING ACCOUNTABILITY
Hasannudin -
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI MALUKU UTARA Hasannudin, .; Wokas, Heince
ACCOUNTABILITY Vol 3, No 1 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.4941.3.1.2014.56-65

Abstract

ABSTRAKReformasi di bidang perpajakan dilakukan oleh pemerintah pusat, guna melaksanakan otonomi daerah, yakni dengan membagi sumber penerimaan negara berupa pajak pusat dan pajak daerah. Pajak kendaraan bermotor merupakan salah satu jenis pajak daerah yang sangat potensial dalam meningkatkan penerimaan daerah bagi provinsi maluku utara sebagai provinsi kepulauan, dimana moda transportasi utama dalam menghubungkan seluruh wilayah diprovinsi maluku utara adalah mengunakan kendaraan bermotor, baik yang dioperasikan didarat maupun dilaut. Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan kontribusi penerimaan pajak kendaraan bermotor terhadap pendapatan asli daerah (PAD). Data yang telah diolah kemudian dianalisis dengan menggunakan analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa penerimaan pajak kendaraan bermotor diprovinsi maluku utara efektif. Sementara kontribusi pajak kendaraan bermotor terhadap penerimaan PAD adalah kurang baik. Disisi lain efektivitas dan kontribusi pajak kendaraan bermotor terhadap PAD menunjukan tren yang menurun.  Hal ini menunjukan bahwa dinas pendapatan dan pengelolaan aset daerah provinsi maluku utara sudah baik dalam mengelola penerimaan pajak kendaraan bermotor namun belum serius dalam mengoptimalkan potensi penerimaan pajaknya.Kata kunci : Otonomi daerah, Pajak Pusat, Pajak Daerah, Pajak Kendaraan bermotor, Kontribusi, Efektivitas. ABSTRACT Taxation reforms carried out by the central government, in order to implement regional autonomy, namely the sharing of resources in the form of central tax revenues and local taxes. Motor vehicle tax is one type of tax potential in the area of revenue generation for the province as a province of North Maluku islands, where the main mode of transportation in connecting the entire region of North Maluku is diprovinsi motor vehicle, both on land and at sea operated. The purpose of this study was to examine the effectiveness and contribution of the motor vehicle tax revenue to local revenues. The data have been processed and analyzed using qualitative descriptive analysis. The results showed that the motor vehicle tax revenue diprovinsi North Maluku effective. While the contribution of the motor vehicle tax revenue receipts are less good. On the other hand the effectiveness and contribution of the motor vehicle tax revenue showed a declining trend. This shows that the revenue department and the asset management area, North Maluku province has been good in managing motor vehicle tax revenue but not serious in optimizing the potential tax revenue.Keywords: Fiscal Decentralization, Central Tax, Local Tax. Motor vehicles tax, Contribution, Effectiveness.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar PBB dengan Variabel Moderating Sikap Wajib Pajak atas Sanksi Denda (Studi Empiris Pada Wajib Pajak Orang Pribadi Dikota Tidore Kepulauan) -, Hasannudin
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6311

Abstract

Taxation is a source of enormous revenue contribution in the financing needs of government spending and national development. UN entry of urban and rural areas in 2010 as a local tax, assessed will contribute significantly to the increase in revenue (PAD). Tidore Tidore island is one of the autonomous regions that have natural resources and a limited area, so that the UN considered to be very potent in increasing revenue Tidore islands, because it has an advantage in this regard, is the object of the UN, the land and buildings that are clear designation compared with other tax potential. Data obtained from DISPENDA Tidore islands associated with the acceptance of the United Nations rural and urban, showed that there is still a sizeable UN arrears of revenue realization of the United Nations, especially in 2012 that showed a significant difference between actual revenue in the amount of 77,878,186 principal. and arrears amounting to 568 826 671. it indicates that there are a number of factors that influence taxpayer compliance in paying UN Tidore islands in the city. The purpose of this study was to determine the factors that influence taxpayer compliance in paying UN moderated attitude taxpayer on the implementation of financial penalties. The method used in this study was a multiple linear regression. Research results showed that awareness of the taxpayer, the taxpayer's motivation, and economic level of each taxpayer partially no effect on taxpayer compliance in paying the UN, and each of which is moderated by the attitude of the taxpayer on the implementation of financial penalties. Where the taxpayer stance on the implementation of financial penalties is not a moderating variable, melaikan independent variables. While the partial attitude of the taxpayer on the implementation of fines effect on taxpayer compliance in paying the UN. it shows that the revenue department Tidore islands has a poor performance and not optimal in managing urban and rural United Nations.
Co-Authors Heince Wokas