Jurnal Akuntansi Aktual
VOLUME 6, NOMOR 2, JULI 2019

Analisis Kontribusi Pajak Mobil LCGC Terhadap Penerimaan Pajak Kendaraan Bermotor Sumatera Barat

Sari, Putri Intan Permata (Unknown)
Elfiswandi, Elfiswandi (Unknown)



Article Info

Publish Date
29 Jul 2019

Abstract

Abstract: This research aims to determine the contribution of Low Cost Green Car vehicle tax to the tax revenue of West Sumatera Province. The sample is purposively selected from Low Cost Green Car based on the type, the registration and the payment to the Office of Regional Finance of West Sumatra Province from 2013 to June 2016. The data was obtained from interviews on targets and realization of the tax vehicles revenue in West Sumatra. The method of analysis used in this research was the descriptive analysis method. The results showed that a high contribution of Low Cost Green Car toward the tax vehicles revenue. In addition, the Low Cost Green Car tax are made part of minibus or station wagon at the local revenue.Abstrak: Penelitian ini bertujuan untuk mengetahui kontribusi pajak kendaraan bermotor jenis Low Cost Green Car terhadap pendapatan pajak kendaraan bermotor di Sumatera Barat. Sampel yang digunakan adalah Low Cost Green Car berdasarkan jenis, terdaftar dan juga terbayar di kantor manajemen keuangan Provinsi Sumatera Barat pada periode 2013 hingga Juni 2016. Penentuan sampel menggunakan metode purposive sampling. Sumber data penelitian ini diperoleh dari wawancara tentang target serta realisasi pendapatan pajak kendaraan bermotor di Sumatera Barat. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif. Hasil analisis menunjukkan bahwa kontribusi pajak Low Cost Green Car terhadap pendapatan kendaraan pajak adalah tinggi. Dengan catatan, jenis pajak Low Cost Green Car dalam realisasi pendapatan asli daerah dimasukkan ke dalam jenis pajak untuk kendaraan jenis minibus atau st wagon.

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Aktual (p-ISSN: 2087-9695; e-ISSN: 2580-1015) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics, Universitas Negeri Malang on a regular basis (January and June). Jurnal Akuntansi Aktual encourages academics and (or) researchers to disseminate the ...