Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Applied Accounting and Finance
Laylani Amelia Putri, Falisha
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Comparative Analysis of Motor Vehicle Tax Receipts Before and During the Covid-19 Pandemic and the Contribution on West Java Province Original Revenue Laylani Amelia Putri, Falisha; Susilawati
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2023): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i1.1481

Abstract

The Covid-19 pandemic that struck Indonesia forced the government to struggle to keep the economy running amidst limitations. Economic activity that is not fully functioning causes West Java Province’s tax revenue to decline. One type of local tax in West Java Province that has experienced a decline in revenue is the Vehicle Tax. From 2015 to 2021, Vehicle Tax still has the largest contribution to Regional Tax Revenue in West Java Province’s. This research is a quantitative study using the comparison method. The data used in this study are secondary data, namely the target and realization of vehicle tax revenue, and the realization of Regional Original Revenue of West Java Province for the 2018-2021 period. The comparison test, or hypothesis test, in this study is the Wilcoxon test. The results of this study indicate that there is a significant difference between Vehicle Tax Revenue before and during the Covid-19 pandemic. There is also a significant difference between the contribution of Vehicle Tax to local revenue before and during the Covid-19 pandemic
Co-Authors Susilawati