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All Journal Jurnal Ilmu Pertanian Indonesia Jurnal Manajemen dan Agribisnis Forum Pasca Sarjana Indonesian Journal of Business and Entrepreneurship (IJBE) MIX : Jurnal Ilmiah Manajemen Jurnal Penelitian Sosial dan Ekonomi Kehutanan JURNAL GIZI DAN KESEHATAN Jurnal Agro Ekonomi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Journal of Economics, Accounting, Tax and Management (Jecatama) Jurnal Kesehatan Bakti Tunas Husada
Rina Oktaviani
Department of Business Management Economy, Bogor Agricultural University, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Journal of Economics, Accounting, Tax and Management (Jecatama)

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EFEKTIVITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR PADA PUSAT PENGELOLAAN PENDAPATAN DAERAH KOTA CIMAHI (PERIODE 2016-2020) Avid Inang Rum; Rina Oktaviani
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 2 No 1 (2023): JECATAMA
Publisher : Journal of Economics, Accounting, Tax, and Management (JECATAMA)

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Abstract

The purpose of this research is to find out how the target, realization, and effectiveness of motor vehicle tax revenues at the Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Cimahi (2016-2020 period). The method used in this research uses a descriptive method with a qualitative approach. Data collection techniques in this research were carried out by observation, interview, literature study, and documentation study. The data obtained are processed by means of data reduction, data presentation, and drawing conclusions. The types and sources of data in this research are data on motorized vehicles in Cimahi City in 2016-2020, as well as data on targets and realization of motor vehicle tax revenues for 2016-2020.The results showed that the effectiveness of motor vehicle tax receipts at the PusatPengelolaan Pendapatan Daerah Wilayah Kota Cimahi for the 2016-2020 period fluctuated. The highest percentage of achievement was in 2017 which was 104,93%, and the lowest percentage of achievement was in 2020, which was 83,16%. The increase and decrease in effectiveness from 2016-2020 ranged from 0,01% to 16,87%. Although the percentage of achievement fluctuated, in terms of revenue in 2016-2019 it always increased, except in 2020 it decreased.
Co-Authors Alla Asmara Arief Daryanto Avid Inang Rum Bonar M. Sinaga Carunia Mulya Firdausy Darmiati Dahar Deden Djaenudin Edi Sucipto Eka Puspitawati Ervina Mela Dewi, Yandra Arkeman, Erliza Noor, Noer Azam Achsani Galeh Septiar Pontang Hariyatno Dwiprabowo Hermanto Siregar Ida Maryati Idqan Fahmi Imam Teguh Saptono Indri Mulyasari Lukytawati Anggraeni M. Ilham Riyadh Mangara Tambunan Marimin . nFN Widyastutik Nunung Nuryartono Oteng Haridjaja Rasidin Karo-Karo Sitepu Rico Rizal Budidarmo Rizal Rizal Sahara Sahara Setiadi Djohar Sri Damar Setiawan Sri Hartoyo Syarifah Amaliah Tanti Novianti Umar Sumarna Widyastutik Wiwiek Rindayati Wiwik Dwi Haryanti Yani Mulyaningsih Yeti Lis Purnamadewi