Analisis Efektivitas Penerimaan Pajak Kendaraan Bermotor dalam Upaya Meningkatkan Pendapatan Asli Daerah pada UPT Samsat Sibolga

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.