The Effectiveness Of Motor Vehicle Tax Contribution On Regional Original Income
Yeheschiel B. Marewa, Lisma Lumentut, Marchelino Gandi

Dept.of Law, Universitas Kristen Indonesia Paulus, Makassar, Indonesia

Abstract

Motor vehicle tax is a tax that must be paid by every motorized vehicle owner who operates his vehicle on public roads. This study aims to determine how big the contribution of motor vehicle tax collection to the local revenue of South Sulawesi province from 2017-2020 and to find out the obstacles in collecting motorized vehicle tax on local revenue of Makassar city, South Sulawesi province. The method used in this study is a technique of collecting data by means of empirical juridical, where the writing analyzes the problems carried out by combining legal materials (secondary) and primary data obtained in the field. The results of this study indicate that the income of motor vehicle taxes on PAD Region II Makassar city does not necessarily decrease because the tax target and realization of motor vehicle taxes tend to increase. The obstacles experienced by tax officials in carrying out their duties, one of which is the lack of public awareness in paying on time.

Keywords: Effectiveness, Contribution, Motor Vehicle Tax

Topic: Law on Transportation