Cindy, Cindy (2018) The effectiveness and contribution of vehicle tax towards the regional tax revenue in Medan (case study at Badan Pengelola Pajak dan Retribusi Daerah). Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Vehicle tax is one of the main contributions of regional tax revenue in Indonesia. In order to know the level of effectiveness of vehicle tax and the value of contribution of vehicle tax towards the regional tax revenue, it is required to get the data from Badan Pengelolaan Pajak dan Retribusi Daerah. The data include the target and realization of vehicle tax and the target and realization of regional tax revenue. Through the data, it can be seen whether vehicle tax has contributed a lot to the regional tax revenue or not. Therefore, the purpose of this research is to investigate whether vehicle tax has contributed a lot or not. Besides that, the level of effectiveness is also investigated in the research. Both are measured by using the tables of measurement provided by Depdagri, Kepmendagri No. 690.900.327. From the results, it can be seen that the average of the level of effectiveness towards the regional tax revenue is very effective, with the percentage of 100,54%. Whereas the average of the contribution of vehicle tax towards the regional tax revenue is good, with the percentage of 31,72%.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | vehicle tax; regional tax revenue; effectiveness; contribution; target; realization | ||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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| Depositing User: | Users 14734 not found. | ||||||||
| Date Deposited: | 05 Mar 2021 07:49 | ||||||||
| Last Modified: | 20 Jan 2022 09:23 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/11727 |
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