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Analisis Efektivitas dan Kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Ngada (CD + Cetak)
The purpose of this study was to determine the effectiveness and contribution of Motor Vehicle Taxes to Regional Original Income in Ngada Regency. For this reason, potential regional revenue sources must be explored to the fullest, but of course within the corridors of applicable laws and regulations, including local taxes, including Motor Vehicle Tax (PKB) has long been an element of PAD. the main. This research method uses descriptive research. The place of research is in the Regional Revenue Service of Ngada Regency. The data used in this research is secondary data. This study uses data from the Ngada Regency Local Revenue from 2015-2019. The results of the analysis show that 2015 has the lowest effectiveness (91%) and 2016 has the highest level of effectiveness (130%), and for the contribution of 2015 and 2019 it has the lowest contribution (0.05%) and 2016 has the lowest contribution the largest (0.14%). Based on the results of the analysis and contribution calculations, the Ngada Regency Regional Revenue Service should increase the awareness of taxpayers to take an active role in increasing tax revenue.
Keywords: Motor Vehicle Tax Effectiveness, Motor Vehicle Tax Contribution, PAD
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