ANALISIS TREND ATAS KONTRIBUSI PEMBAYARAN PAJAK KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PADA UPT DINAS PENDAPATAN PROVINSI JAWA TIMUR DI KABUPATEN SIDOARJO PERIODE TAHUN 2012 – 2016

Abstract

Local Own Revenue (PAD) is a source of funds used for regional expenditure. To increase Local Revenue (PAD), the government must maximize the sources of regional own-source revenue. One of the many sources of PAD is Regional Tax. Local tax serves to increase Regional Original Revenue. This study aims to analyze the trend of the magnitude of the contribution made to the payment of motor vehicle tax on local revenue. The background of this research is East Java Province in Sidoarjo Regency. This study uses target and realization data available at the UPT of the East Java Province Sidoarjo Revenue Service. The research is a quantitative descriptive analysis research. Data obtained through documentation. The data analysis technique used is the analysis of the Motor Vehicle Tax Trend (PKB) for five years (2012-2016).