Kontribusi Pajak Kendaraan Bermotor (PKB) Bagi Pendapatan Asli Daerah (PAD) Kabupaten Flores Timur Tahun 2020-2021

BOLENG, Yosep Agustinus Terong (2022) Kontribusi Pajak Kendaraan Bermotor (PKB) Bagi Pendapatan Asli Daerah (PAD) Kabupaten Flores Timur Tahun 2020-2021. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This study, entitled: Contribution of Motorized Vehicle Tax (PKB) to Regional Original Income (PAD) of East Flores Regency in 2020-2021. The problems raised are: how much is the contribution of PKB to PAD in East Flores Regency in 2020-2021 and what are the factors that hinder and support PKB acceptance. Destinationfordescribethe amount of PKB's contribution to PAD in East Flores Regency in 2020-2021 and to identify and analyze the inhibiting and supporting factors of the said PKB contribution. The benefit of this research is to add insight into knowledge and in-depth understanding of the contribution of PKB to PAD in East Flores Regency. One of the components of local taxes that significantly contributes to PAD is PKB. Contribution means contribution. The PKB contribution is the result of the funds collected from the PKB compared to local tax revenues and total PAD. This study used descriptive qualitative method. The sample was determined using a purposive sampling technique. The main data source is secondary data. Primary data tends to be used as a comparison and verification of secondary data. The data were analyzed qualitatively and quantitative description (percentage) to calculate the profit sharing of PKB and PAD. Variableresearched in this study is the contribution of PKBfor PAD. The PKB contribution of a region is the proportional amount of the proceeds collected from the PKB sector in a region compared to the total regional tax revenue and compared to the total PAD. Especially because PKB is one component of the type of local tax, the indications of its contribution can be compared with the total local tax revenue and total PAD. Based on the results of the analysis, it was concluded that the amount of PKB contributions to local taxes from 2019-2021 decreased every year. Totalthe total contribution of PKB to PAD as a whole is12.62% with low criteria. In 2020, PKB's contribution to PAD is around 12.35%, lower than the achievement in 2021, which is 13.09%. Limited growth of around 0.74%, proving that there are internal and external factors that support or hinder the achievement of PKB's contribution to PAD in East Flores Regency. The relevant internal supporting factors are: the UPT Organizational Structure. Good Regional Income of East Flores Regency; Provision of Online PKB Payment System. While the supporting external factors are the increase in the number of residents and objects of motorized vehicles. Internal inhibiting factors include: Low Human Resources and financial support. Meanwhile, external inhibiting factors include: From the results concluded, it can be recommended that the East Flores Regency Government make efforts to increase the acceptance of PKB by tightening sanctions, improving the administrative system, opening a branch of the SAMSAT office and conducting outreach activities.

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