PERANAN PENERIMAAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR (BBNKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PROPINSI KALIMANTAN TIMUR

HERWANDI, HERWANDI (2008) PERANAN PENERIMAAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR (BBNKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PROPINSI KALIMANTAN TIMUR. Other thesis, University of Muhammadiyah Malang.

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PERANAN_PENERIMAAN_PAJAK_BEA_BALIK_NAMAKENDARAAN_BERMOTOR_%28BBNKB%29_TERHADAPPENDAPATAN_ASLI_DAERAH_%28PAD%29PROPINSI_KALIMANTAN_TIMUR.pdf

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Abstract

The local s ability in increasing its economic seems from the positive development of local earnings beside its revenue and role that increase every years positively. Tax sector is one of sources of local earnings (PAD) among the kinds of taxes that they are adopted by local government is Fee for Conversion of Vehicle Ownership in which it is a potential component in contributing to local earnings. The Fee for Conversion of Vehicle Ownership every years increase significantly, it is indicated by opening the isolate area, the increasing of quality of streets, the increasing of vehicle brands, and the increasing of society needs. This research aims to: (1) know the development of local earnings (PAD) of East Kalimantan Province that is adopted through Fee for Conversion of Vehicle Ownership (BBNKB), (2) know what the contribution of Fee for Conversion of Vehicle Ownership to increase local taxes, and to local earnings is, (3) know the realization of Fee for Conversion of Vehicle Ownership based on the determined target, (4) know the conducted efforts to upgrade the earnings of Fee for Conversion of Vehicle Ownership of East Kalimantan Province, and know the opportunity of earnings of Fee for Conversion of Vehicle Ownership to local earnings of East Kalimantan Province. This research uses secondary data. The secondary data is data that is obtained and analyzed by certain institution and the researcher only uses the data. The technique of data analysis is development technique of local earnings, contribution analysis technique, and comparison technique. The result of this research shows that the development of local earnings of East Kalimantan Province in 2002 increase 137,28%, in 2003 increase 30,22%, in 2004 increase 16,75% and in 2005 increase 32,12%. In percentages, the average of earnings of Fee for Conversion of Vehicle Ownership is Rp. 183.960.310.000,- and average of local taxes is Rp. 406.183.056.000,- by average of percentages is 45,29%. The average of percentage of earnings of Fee for Conversion of Vehicle Ownership is Rp. 183.960.310.000,- and average of local earnings is Rp. 580.412.922.000,- by average of percentages is 31,69%. The average of target and realization of earnings of Fee for Conversion of Vehicle Ownership is Rp. 142.030.000.000,- and Rp. 183.960.310.000,- by the average of increase from 2001 to 2005 is 77,20%. From 2001 to 2005, the Fee for Conversion of Vehicle Ownership has attained the obtained target. The earnings of Fee for Conversion of Vehicle Ownership contributes positively to local earnings (PAD), it means that if the Fee for Conversion of Vehicle Ownership increase, so the local earnings increase too.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Economics and Development Studies
Depositing User: Anggit Aldila
Date Deposited: 07 May 2012 03:42
Last Modified: 07 May 2012 03:42
URI: http://eprints.umm.ac.id/id/eprint/4460

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