Efektivitas dan Kontribusi Pajak Kendaraan Bermotor terhadap Pendapatan Asli Daerah Sebelum Pandemi Covid 19

Juniati Juniati (Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi)

J-MAS (Jurnal Manajemen dan Sains)
Vol 8, No 1 (2023): April

The Covid 19 pandemic occurred in early 2020 which caused global, regional and national economic conditions to experience setbacks during the pandemic. The weakening of purchasing power causes a decrease in regional original income so that it has an impact on the development of a region. This research focuses on knowing and analyzing how the effectiveness and contribution of motorized vehicle taxes was to regional original income before the Covid 19 pandemic occurred in Jambi province and what was the trend of regional original income in Jambi province. Quantitative analysis methods are used in solving research problems with development and contribution analysis tools. This study uses secondary data obtained from publications on the official website. The results of the study show that the development of Motorized Vehicle Tax (PKB) in Jambi Province prior to the Covid-19 pandemic was 9.04% with an effectiveness rate of 109.55%. Furthermore, the contribution of motorized vehicle tax to Jambi Province's Original Revenue before the COVID-19 pandemic was 26.29%.