Analysis on the contribution of motor vehicle tax and transfer of motor vehicle title fee to local own source revenue of north sumatera for the period 2012-2016

Amarina, Nindi (2019) Analysis on the contribution of motor vehicle tax and transfer of motor vehicle title fee to local own source revenue of north sumatera for the period 2012-2016. Bachelor thesis, Universitas Pelita Harapan.

[img] Text (Title)
Title.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img]
Preview
Text (Abstract)
Abstract.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (469kB) | Preview
[img] Text (ToC)
ToC.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img]
Preview
Text (Chapter1)
Chapter1.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB) | Preview
[img] Text (Chapter1)
Chapter2.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img] Text (Chapter3)
Chapter3.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (618kB)
[img] Text (Chapter4)
Chapter4.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)
[img] Text (Chapter 5)
Chapter5.pdf
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (303kB)
[img]
Preview
Text (Bibliography)
Bibliography.pdf
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (292kB) | Preview
[img] Text (Appendices)
Appendices.pdf
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial Share Alike.

Download (1MB)

Abstract

The Constitution of the Republic of Indonesia established that the Regional Government has the authority to regulate and manage its own government affairs in regional autonomy. The purpose of regional autonomy are to increase economic growth and per capita income to achieve the expected level of prosperity. The source of income is then called as Local Own-source Revenue or Pendapatan Asli Daerah (PAD), which is strongly contributed by the number of Motor Vehicle Tax or Pajak Kendaraan Bermotor (PKB) and Transfer of Motor Vehicle Title Fee or Bea Balik Nama Kendaraan Bermotor (BBN-KB). PKB and BBN-KB strongly influenced the PAD.This study aims to examine the contribution of PKB and BBN-KB on PAD. This research is quantitative descriptive by using secondary data in the form of target reports and realization of PKB, BBN-KB and PAD. The analytical method used in this study is contribution method.The results of this study indicate that the contribution rate of PKB to PAD in North Sumatra Province is 31.75% which have the criteria of "cukup baik" and the contribution rate of BBN-KB acceptance to PAD in North Sumatra Province is 30.29% which have the criteria of "cukup baik". It is assumed that the PKB and BBN-KB has a relatively large contribution to the PAD of North Sumatra.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Amarina, Nindi1501010629UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTarigan, Louis Yosen PrimsaNIDN0102068primsa.tarigan@uph.edu
Uncontrolled Keywords: motor vehicle taxes, transfer of motor vehicle title fee, local own-source revenue.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Debora Sitepu
Date Deposited: 22 Jun 2021 07:40
Last Modified: 13 Jan 2022 02:51
URI: http://repository.uph.edu/id/eprint/38849

Actions (login required)

View Item View Item