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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Undagi : Jurnal Ilmiah Jurusan Arsitektur Universitas Warmadewa Warmadewa Economic Development Journal (WEDJ) SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] BERNAS: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Community Services (AJCS)
I Ketut Darma
Fakultas Ekonomi Dan Bisnis, Universitas Warmadewa
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Journal : JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha

 1 
Analisis Pajak Daerah Bea Balik Nama Kendaraan Bermotor dan Tingkat Risiko pada Masa Pandemi Covid-19 di Provinsi Bali I Ketut Darma
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.32882

Abstract

The purpose of this study is to calculate the potential and target of local tax revenue in Bali Province in 2021, especially BBNKB. Furthermore, this study is expected to be of benefit to the Bali Provincial Government (Bappenda) as a material for consideration in planning local tax revenue in the context of preparing the Bali Province Regional Revenue and Expenditure Budget Plan (RAPBD) for 2021. This study only calculates the potential for regional taxes, and calculating the target of regional tax revenue for 2021, in the form of Transfer of Motor Vehicle Title Fee (BBNKB). Calculating the estimated potential local taxes is done in an aggregate manner using secondary data available from the relevant agencies, especially at the Bali Provincial Bappenda, BPS, GAIKINDO, AISI and several other relevant internet sources. This aggregate estimate gives an indication of how much potential there is to be realized. followed by studies / policies on a micro basis in order to identify obstacles (risks) in the field and economic and non-economic factors with trend analysis and multiple linear regression. Thus, based on the theoretical basis, it is hoped that the local government will be able to make specific policies to bring the potential into realization. The results of this study indicate that the results of calculations using four methods yield different results, but the differences are not very significant. The results of this analysis are used as material for Bapenda's consideration in determining the BBN_KB I target for 2021. The achievement of tax potential estimates becomes a realization very much depends on policies and human resource capabilities.
Co-Authors A. A. Gede Agung Parameswara A. A. Sri Purnami A.A Media Martadiani Athina Wulandari Bayu Adhinata Dewa Putu Yudi Pardita I B Komang Suarka I Gusti Lanang Putu Tantra I Ketut Selamet Jhony Aditya Kadek Putra Santika Narayana Kompiang Bagiada Krensia Isidora Wea Made Suryanatha Prabawa Made Yaya Sawitri Maria Angelina Debbyang Ni Kadek Laksmi Dewi Ni Luh Anik Puspa Ningsih Ni Wayan Sirimiati Surya Arika Saputra