Open AccessThe Effectiveness Of Motor Vehicle Tax Collection On Increasing West Java Regional Original Income
Author(s) -
Asri Ayu Lestari,
Okkeu Fhenica Wini Sari,
Karyadi
Publication year - 2021
Publication title -
kompak
Language(s) - English
Resource type - Journals
eISSN - 2621-6248
pISSN - 1979-116X
DOI - 10.51903/kompak.v14i1.496
Subject(s) - java , regional autonomy , tax revenue , flexibility (engineering) , data collection , business , revenue , income tax , economics , public economics , finance , computer science , political science , statistics , mathematics , management , politics , law , programming language
The implementation of tax autonomy by the central and regional governments separately provides the flexibility to be more independent in tax arrangements in order to increase the income of each region. The objective of this research is to determine whether the West Java provincial government's application of vehicle tax collection is effective in increasing Regional Original Income (ROI) in West Java. The methodology used in this research is qualitative. Analysis of the data used is analysis by calculating the effectiveness of tax collection. The results of data analysis show that the efficiency of vehicle tax collection has an impact on increasing local revenue in West Java.