Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Vol 5, No 1 (2022): November 2021 - Mei 2022

Analisis Efektivitas Dan Kontribusi Penerimaan PKB Dan BBNKB Terhadap Pendapatan Asli Daerah Provinsi Sumatera Utara

Della Audia Saputri (Universitas Islam Negeri Sumatera Utara)
Rahmd Daim Harahap (Universitas Islam Sumatera Utara)



Article Info

Publish Date
16 May 2022

Abstract

Analysis of the Effectiveness and Contribution of PKB and BBNKB Revenues to the Regional Original Revenue of North Sumatra Province. This study aims to determine the Effectiveness and Contribution of Motor Vehicle Tax Revenue (PKB) and Motor Vehicle Transfer Fees (BBNKB) to Regional Original Income (PAD) at the Regional Tax and Levy Management Agency of North Sumatra. The research method uses a descriptive approach. Using data on the realization of PKB and BBNKB receipts in 2017-2021. The results showed that the level of effectiveness of PKB in Medan City in 2017-2021 with an average of 105.49% and the level of effectiveness of BBNKB with an average of 106.32%, the effectiveness of PKB and BBNKB is included in the very effective criteria. Then it generates original regional income for 2017-2021 PKB with an average of 42.73% included in the good criteria, while local original income for 2017-2021 BBNKB with an average of 26.01% is included in the sufficient criteria.

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Journal Info

Abbrev

JAKK

Publisher

Subject

Economics, Econometrics & Finance

Description

JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, ...