JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Vol 11 No 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025

Program Pemutihan Pajak Kendaraan Bermotor Dalam Meningkatkan Penerimaan PAD Provinsi Jawa Barat Di Kantor Bersama Samsat Kawaluyaan Tahun 2023

Nurhajati, Yati (Unknown)
Rizky Nurmulyani (Unknown)



Article Info

Publish Date
27 Feb 2025

Abstract

One of the ways regional governments can increase local revenue (PAD) is by increasing the target for revenue collection from Motor Vehicle Tax (PKB). This research aims to find out how big the contribution of the motor vehicle tax reduction program is in increasing the local revenue (PAD) of West Java Province at the Kawaluyaan Samsat Joint Office. The research method used is a quantitative descriptive method, which explains or describes the state of West Java Province PAD in relation to income from motor vehicle tax at the time the whitening program was held, as well as identifying the obstacles faced in implementing the motor vehicle tax Bleaching program and the solutions offered by Samsat. The data used in this research was obtained from the results of evaluations, interviews and data collected at the Kawaluyaan Samsat Office for the period July - December 2023. The results of the analysis and discussion show that during the Bleaching program, and based on the Regional Tax Contribution Level Indicator of the Minister of Home Affairs Decree No. 690,900,327, motor vehicle tax revenue in the Kawaluyaan Samsat made a significant contribution to West Java's PAD. Because its contribution is in the very good category because it is in the 60% range.

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Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang ...