ANALISIS KONTRIBUSI DAN POTENSI PAJAK KENDARAAN BERMOTOR UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH PROVINSI SUMATERA BARAT

Abstract

National development is an activity that takes place on an ongoing basis and continuous improvement aimed at improving the welfare of the people. To make the necessary existence of national development financing development. In Indonesia, the tax is one of the largest source of funding in the financing of development that comes from the community. To that end, sources of potential areas of acceptance should be dug to the maximum, but certainly in the corridors of the applicable laws and regulations, including local tax and regional levies, including motor vehicle Tax is that it has long since become elements of the original main areas of Income. The purpose of this research is to find out how large the contribution of motor vehicle Tax to increase the income of the original area of West Sumatra Province in 2009-2013 and to know the potential of motor vehicle Tax in West Sumatra Province from 2009-2013. Data analysis techniques used in this research is descriptive analysis which uses analysis of contributions and potential analysis. Results of the study showed that the contribution of motor vehicle Tax to increase the income of the original area of West Sumatra Province from the years 2009-2013 average ranged from 27% to 31% is included in the criteria are, for potensial Tax motor vehicles in the province of West Sumatra in 2009-2013 showed significant increase.
Keywords: Tax Contributions Of Motor Vehicles, Motor Vehicle Tax Potential