ANALISIS KONTRIBUSI PAJAK KENDARAAN BERMOTOR RODA DUA PADA PENERIMAAN PAJAK DI SAMSAT KABUPATEN GOWA

Abstract

The purpose of the study was to determine the level of motor vehicle tax contributions from 2015 to 2017. The method used in this study is a quantitative method in which the data are in the form of which can be calculated. The data collection techniques through interviews, observation and documentation. The technical analysis of the data used is contribution analysis. The results showed that the realized contribution of two-wheeled tax revenues in 2015 was 35.95%, in 2016 it decreased by 33.99% and in 2017 it also decreased by 31.12%. Meanwhile, the potential for motor vehicle tax from two-wheeled tax revenues in 2015 was 42.90%, in 2016 it was 40.60%, and in 2017 it was 39.10%. The results of the two-wheeled motor vehicle tax contribution are in the range of 30.01% to 40% with good criteria based on the classification table of contribution criteria.