Abstract:
This research aims to determine and analyze the effectiveness of motor vehicle tax
collection in contributing to regional revenue. The research conducted is
descriptive research with quantitative data collection methods. The data for this
study were obtained from UPT PPD Sibolga BAPENDA North Sumatra Province,
consisting of data on motor vehicle tax targets and realizations. The data sources
for this research are both primary and secondary data. Data were collected through
interviews and documentation, and data analysis was done descriptively.The
research results show that the analysis of the effectiveness of motor vehicle tax
collection in efforts to increase local revenue at UPT Samsat Sibolga is effective.
The lowest data point was recorded in 2019 at 102.03%, categorized as very
effective. It slightly decreased in 2020 to 101.43%, still categorized as very
effective. In the years 2018, 2021, and 2022, the effectiveness data reached
113.77%, 105.10%, and 127.31%, all categorized as very effective. The highest
effectiveness analysis for the period 2018-2022 was in 2022, with a percentage rate
of 127.31%, categorized as very effective.
