Analisis Penerimaan Pajak Bahan Bakar Kendaraan Bermotor terhadap Pendapatan Asli Daerah pada Badan Pengelolaan Pajak dan Retribusi Daerah Provinsi Sumatera Utara

Abstract

Motor Vehicle Fuel Tax (PBBKB) is a type of tax included in provincial taxes. The government must continue to strive to maximize the potential of PBBKB to increase local revenues (PAD) . The purpose of this study is to know the potential of PBBKB's revenue of PAD north Sumatra province, to know the inhibitory factors and opportunities faced by the Regional Tax and Levy Management Agency (BPPRD) of North Sumatra Province in achieving the realization of PBBKB revenues and to know the efforts made by BPPRD North Sumatra Province in dealing with the obstacles to realizing the potential of PBBKB The type of research used is descriptive research with qualitative approach. This study uses primary data, namely interviews with BPPRD of North Sumatra Province and secondary data, namely documents related to Motor Vehicle Material Tax. The results showed that the potential of Motor Vehicle Fuel Tax in 2016 - 2020 has been optimally explored but the contribution is still lacking for PAD North Sumatra Province. The potential that can be explored in the future is the emergence of new fuel distribution companies and new regulations related to the implementation procedures or tariff increases PBBKB.