Economy Bring Ultimate Information All About Development Journal
Economy Bring Ultimate Information All About Development Journal

ANALISIS TINGKAT EFEKTIVITAS PAJAK KENDARAAN BERMOTOR DAN KONTRIBUSI PADA PAJAK DAERAH DI KABUPATEN BERAU

Henika Febrianti Putri (Universitas Muhammadiyah Berau)



Article Info

Publish Date
25 Nov 2025

Abstract

This study has three main objectives: (i) to determine the effectiveness of PKB receipts in 2019, 2020, and 2021; and (ii) to find out the contribution made by PKB to the Berau Regency Regional Tax in 2019, 2020, and 2021. (iii) PKB Growth Rate for Regional Taxes in Berau Regency in 2019, 2020, and 2021. This research was conducted at the BAPENDA Office located at Jl. Dr. Murjani I No. 86, Berau Regency with PKB admission data for the 2019, 2020, and 2021 periods. This study studies data on the realization of targets and the realization of tax revenues at the Berau Regency Regional Revenue Agency in 2019-2021. From this data, the author can calculate and analyze the ratio of motor vehicle tax effectiveness, motor vehicle tax contribution, and growth in motor vehicle tax revenue. Based on the results of the research conducted, the researcher concluded that the effectiveness of PKB receipts has been very effective because it exceeds 100%, namely 120% in 2019, 114% in 2020, and 101% in 2021. In addition, the researcher concluded that the contribution made by PKB to Regional Taxes has been very good because it exceeded 50%, namely 81% in 2019, 75% in 2020, and 70% in 2021. The growth rate in 2020 was -0.11%, decreasing, in 2021 there was an increase of 0.08%.

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Journal Info

Abbrev

ecobuild

Publisher

Subject

Economics, Econometrics & Finance

Description

ECO-BUILD is an abbreviation of the Economy Bring Ultimate Information All About Development Journal, which has a big theme, namely the Economy Brings Change in field of the development. ECOBUILD Journal is a collection of journals in Development Economics department. The journal published by ...