Indonesian Journal of Applied Accounting and Finance
Vol. 1 No. 2 (2022): December

Analysis of Trends and Phenomena of Motor Vehicle Tax Revenue in Kendal Regency (2017-2021)

Farah Rahmah Liya (Diploma in Taxation, Vocational School, Universitas Sebelas Maret, Indonesia)
Juliati (Diploma in Taxation, Vocational School, Universitas Sebelas Maret, Indonesia)
Nur Chayati (Diploma in Taxation, Vocational School, Universitas Sebelas Maret, Indonesia)
Saktiana Rizki Endiramurti (Diploma in Taxation, Vocational School, Universitas Sebelas Maret, Indonesia)

Article Info

Publish Date
31 Dec 2022

Abstract

This study aims to analyze the trends and phenomena that occur in Motor Vehicle Tax (MVT) revenue in Kendal Regency. This study applies a descriptive, qualitative method. The results of the research have shown that MVT acceptance tends to fluctuate. The increase in MVT revenue is attributed to the success of the Kendal Regency Regional Revenue Management Unit (Unit Pengelolaan Pendapatan Daerah/UPPD) in carrying out its policy and service strategies. Meanwhile, the decline is due to an increase in open unemployment, the Work from Home (WFH) policy, a reduction in service hours, delays in offline outreach, the non-operation of several UPPD services, and a lack of community participation in responding to the MVT relief program.

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Journal Info
Indonesian Journal of Applied Accounting and Finance
Website

Abbrev

akumulasi

Publisher

Sekolah Vokasi Universitas Sebelas Maret

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The purpose of this journal is to publish the research results and thoughts on applied accounting and finance which is relevant to the development of accounting and finance professions and practices in Indonesia. This journal covers research in the following areas: Financial Accounting Public Sector ...