Kontribusi Penerimaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBN-KB) di UPTD Pengelolaan Pendapatan Daerah Medan Utara terhadap PAD Badan Pendapatan Daerah Tahun 2020 – 2023

Abstract

Motor Vehicle Tax and Motor Vehicle Title Transfer Fee are sources of revenue that contribute to increasing local revenue. Local own-source revenue (PAD) is revenue obtained by a region where the source comes from within the region itself. A region that has a high level of PAD can help economic development, fiscal independence and the welfare of the people in the region. In this research, the author focuses on the contribution of PKB and BBNKB revenues at the UPTD of North Medan Regional Revenue Management to BAPENDA PAD from 2020-2023. The research method used is descriptive qualitative using secondary data and the data collection method in this study was carried out by conducting observations at the research site. Based on the results of the research that I conducted, it can be concluded that the contribution of motor vehicle tax in 2020-2023 obtained an average contribution rate of 44.01% so that it was included in the good criteria in contributing to PAD PKB BAPENDA and the contribution of motor vehicle title transfer fees in 2020-2023 obtained an average contribution rate of 85.06% so that it was included in the very good criteria in contributing to PAD BBNKB BAPENDA.