“Mekanisme Perhitungan dan Pencatatan Pajak Progresif Kendaraan Roda Empat Dalam Meningkatkan Pendapatan Asli Daerah Periode 2019
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Institusion
Universitas Katolik Darma Cendika
Author
Raja, Valentino Alberto
Subject
HF5601 Accounting
Datestamp
2022-04-19 08:14:44
Abstract :
This study aims to determine the Mechanism of Progressive Tax Calculation and Recording of Four Wheel Vehicles and Tax Receipts of Four Wheeled Motor Vehicles. This research uses descriptive qualitative analysis method in which the data taken is an annual result from the Joint Office of Samsat Kedung Cowek, North Surabaya. The results of the study revealed that the revenue of the Progressive Tax of Four Wheel Vehicles in 2018 was Rp. 9,022,509,900 higher than in 2019 which was Rp. 8,074,925,900 or decreased by Rp. 947,584,000. amounting to Rp 301,836,252,441 higher than in 2018 amounting to Rp 291,449,960,932 or an increase of Rp 10,386,291.509.
This study aims to determine the Mechanism of Progressive Tax Calculation and Recording of Four Wheel Vehicles and Tax Receipts of Four Wheeled Motor Vehicles. This research uses descriptive qualitative analysis method in which the data taken is an annual result from the Joint Office of Samsat Kedung Cowek, North Surabaya. The results of the study revealed that the revenue of the Progressive Tax of Four Wheel Vehicles in 2018 was Rp. 9,022,509,900 higher than in 2019 which was Rp. 8,074,925,900 or decreased by Rp. 947,584,000. amounting to Rp 301,836,252,441 higher than in 2018 amounting to Rp 291,449,960,932 or an increase of Rp 10,386,291.509.
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