Summary: | The growth of motor vehicle in Daerah Istimewa Yogyakarta (DIY) is increasing every year, and the existance of this motor vehicle has become very important part for the people. The increase of motor vehicle will be followed by an increase of the amount of fuel consumption. This increase of amount of motor vehicle and the increase of amount of fuel consumption will affect the local tax, that is Motor Vehicle Tax (PKB), Excise for Transferring Ownership of Motor Vehicle (BBNKB), and Motor Vehicle Fuel Tax (PBBKB). This research use the growth analysis, effectivity analysis, contribution analysis, and trend analysis to show and inform the growth and prediction of the PKB, BBNKB, and PBBKB, and also to calculate the percentage of the effect from this taxes to the regional income at one of the district in DIY, that is Bantul. The result of the analysis show that the PKB, BBNKB, and PBBKB are increasing or have a positive growth, where the ratio of that growth in the end of 2012 respectively reach 152%, 214%, and 53% from 2006, with the rate of growth respectively are 16.77%, 21.76% and 8.12%. Effectivity ratio show an average value above 100% which means that the performance of tax collection has been very effective. From the proceeds of receipt of that taxes, a portions shall be submitted to the relevant district/town as profit sharing of provincial taxes. But that profit sharing of provincial taxes from the PKB, BBNKB, and PBBKB have not a big contribution to the regional income in Bantul.
|