Trudy Maryona Nussy
Jurusan Akuntansi Politeknik Negeri Ambon

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Analisis Kontribusi Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Stenly Almendo Waisapy; Trudy Maryona Nussy
Jurnal Administrasi Terapan Vol. 3 No. 2 (2024): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v3i2.2926

Abstract

This study analyzes the contribution of Motor Vehicle Tax to the Regional Original Revenue of Maluku Province for the period 2019-2023. The analysis technique used is contribution analysis, by compare the relationship of motor vehicle tax revenue with the total of Local Original Income of Maluku Province. The findings indicate that despite a decline in revenue realization due to the COVID-19 pandemic on 2020, the contribution of Motor Vehicle Tax to Local Original Income remained consistently high. The percentage contribution of Motor Vehicle Tax for each year is as follows: 79.78% in 2019, 71.35% in 2020, 76.61% in 2021, 79.08% in 2022, and 80.86% in 2023. This findings indicate the significance of Motor Vehicle Tax as a vital source of regional revenue and highlight the regional government's efforts to enhance public awareness and compliance regarding tax payment obligations.Keywords: contribution, motor vehicle tax, regional original revenue
Analisis Pemilihan Metode Penyusutan Aset Tetap Trudy Maryona Nussy
Jurnal Administrasi Terapan Vol. 5 No. 1 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i1.3805

Abstract

This study aims to determine depreciation values of fixed assets and to compare two depreciation methods, namely straight-line and declining balance methods. The findings show that depreciation expenses calculated using the straight-line method are higher than those calculated using the declining balance method during the 2023–2025 period. Differences in depreciation expenses between the two methods amounted to IDR 3,314,291 in 2023, IDR 9,449,260 in 2024, and IDR 19,768,402 in 2025.Keywords: Depreciation, Straight-Line Method, Declining Balance Method