ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK KENDARAAN DI ATAS AIR (PKAA) TERHADAP PENDAPATAN ASLI DAERAH DI PROVINSI SUMATERA SELATAN

WIJAYA, ANANTHA DHARMA and Ermadiani, Ermadiani (2024) ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK KENDARAAN DI ATAS AIR (PKAA) TERHADAP PENDAPATAN ASLI DAERAH DI PROVINSI SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the level of effectiveness and contribution of water vehicle tax (WVT) revenue to the regional original income in the South Sumatra Province. The method employed in this research is a qualitative descriptive method. Both primary and secondary data are used, with the sample consisting of WVT revenue data from 2017 to 2021 and South Sumatra's Regional Original Income (ROI) data from 2017 to 2021. Data analysis techniques in this study involve the effectiveness ratio and contribution ratio analysis. The findings indicate that overall, WVT revenue in the South Sumatra Province from 2017 to 2021 is considered effective, with an average effectiveness ratio of 98.2%. However, the contribution of WVT to ROI is very low throughout the period, averaging only 0.03% from 2017 to 2021.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Efektivitas, Kontribusi, Pajak Kendaraan Di Atas Air (PKAA), dan Pendapatan Asli Daerah
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Anantha Dharma Wijaya
Date Deposited:	19 Jan 2024 05:12
Last Modified:	19 Jan 2024 05:12
URI:	http://repository.unsri.ac.id/id/eprint/138780

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