Wildan, Bayu (2023) Efektivitas Pemungutan Pajak Kendaraan Bermotor Dalam Meningkatkan Pendapatan Asli Daerah Provinsi Riau. Masters thesis, Universitas Islam Riau.

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Abstract

THE EFFECTIVENESS OF COLLECTION OF MOTOR VEHICLE TAX IN INCREASING REGIONAL REVENUE OF RIAU PROVINCE ABSTRACT By BAYU WILDAN The main objective of this research is to know and analyze the effectiveness of motorized vehicle tax collection in increasing the local revenue of Riau Province. This type of research is descriptive qualitative. The number of research informants was 7 people with the Head of Bapenda Riau Province as key informants. Data collection techniques by interviews and data analysis in this study used on-site data analysis techniques developed by Miles Huberman. The research results show that research on the Effectiveness of Motorized Vehicle Tax Collection in Increasing Regional Original Income of Riau Province can be concluded that it is quite effective, but needs to be improved, especially on indicators of achieving goals, integration and adaptation. low awareness of taxpayers in paying PKB in Riau Province, lack of public knowledge about local regulations governing the implementation of PKB are factors in the lack of public awareness in paying taxes. Availability of resources in terms of quantity and quality is also an obstacle faced by local governments, such as the limited number of employees who understand IT, while tax services are now online. Availability of resources in terms of quantity and quality is also an obstacle faced by local governments in the process of implementing PKB. Bapenda Riau Province has limited resources, human resources, equipment, budget. In addition to a shortage of administrative staff, the Regional Revenue Agency also has a shortage of field operations officers.

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