Analisis Kontribusi Pajak Bahan Bakar Kendaraan Bermotor terhadap Pendapatan Asli Daerah Provinsi Sumatera Utara (Studi pada Badan Pendapatan Daerah Provinsi Sumatera Utara)

Abstract

Local revenue is revenue obtained from sources of income in the region. Local revenue must be explored for its potential so that it does not continue to depend on revenue from the center. Local taxes and levies are one component of local revenue. Motor vehicle fuel tax which is part of local taxes will certainly contribute to local revenue and its revenue must be optimized because it will affect local revenue which is used as capital to carry out decentralization. This study aims to determine how much the level of contribution of fuel tax to local revenue, to find out the obstacles in collecting it and efforts to overcome these obstacles and to find out how the Regional Revenue Board monitors the taxpayer in paying the tax. This research uses a qualitative descriptive method, where data obtained through documentation, interviews, and observations will be processed and then described. The results of this study found that the overall contribution of fuel tax to local revenue during 2018-2022 was still not contributing, namely with a percentage level of 10.5%-20%, but the tax revenue was quite good. In the collection, several collectors are not obedient in depositing their taxes and to monitor the collectors in paying their taxes, the Regional Revenue Board will routinely check the field to see the number of delivery orders recorded.