EFEKTIFITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KABUPATEN ACEH TENGAH

Rizki Ramadhan

Abstract


Sources of financing originating from domestic revenues are very important to continue to explore, develop, and enhance their role for the survival of the nation, such as from the tax sector. Taxes are one of the country's foreign exchanges, with the aim of financing expenditures or state needs and increasing national development. The problem in this research is how effective the acceptance of PKB by the SKPD in  Kabupaten Aceh Tengah.This study uses a descriptive analysis method that describes the object to be studied. The research results show that starting from 2020–2022, motor vehicle tax revenue in 2020, with a percentage of 93.63%, is included in the effective category; in 2021, with a percentage of 84.74%, is included in the quite effective category; and in 2022, with a percentage of 94.74%, namely in the effective category. Based on this research, it shows that the receipt of motorized vehicle tax fees in in  Kabupaten Aceh Tengah Central Aceh is effective.


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DOI: http://dx.doi.org/10.48042/jurakunman.v17i1.304

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Jurakunman (Jurnal Akuntansi dan Manajemen)
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