Research Article
Increasing the Realization of Motor Vehicle Tax Revenue in Tangerang Regency through Service Innovation
@INPROCEEDINGS{10.4108/eai.29-11-2023.2347782, author={Bayu Adi Putranto and Herwan Abdul Muhyi and Mohammad Benny Alexandri and Muhammad Fedryansyah}, title={Increasing the Realization of Motor Vehicle Tax Revenue in Tangerang Regency through Service Innovation}, proceedings={Proceedings of the 5th International Conference on Administration Science, ICAS 2023, 29 November 2023, Bandung, West Java, Indonesia}, publisher={EAI}, proceedings_a={ICAS}, year={2024}, month={9}, keywords={innovation tax motor vehicle tax}, doi={10.4108/eai.29-11-2023.2347782} }- Bayu Adi Putranto
Herwan Abdul Muhyi
Mohammad Benny Alexandri
Muhammad Fedryansyah
Year: 2024
Increasing the Realization of Motor Vehicle Tax Revenue in Tangerang Regency through Service Innovation
ICAS
EAI
DOI: 10.4108/eai.29-11-2023.2347782
Abstract
The implementation of regional autonomy, which focuses on districts, begins with the transfer of several authorities from the central government to the relevant local government. The most important source of financing is the source of financing known as PAD (Regional Original Revenue). PAD is a legal regional income that is managed by the region to support the implementation of regional autonomy. The higher the role of PAD in regional income is a reflection of the success of efforts or the level of regional ability to finance governance and development. One type of tax that has the potential to increase along with technological advances and the standard of secondary to primary needs is Motor Vehicle Tax. Based on Law Number 28 Year 2009, Motor Vehicle Tax is a tax on ownership and/or control of motorized vehicles. Various innovations have been made by the Office of the Regional Revenue Service Technical Implementation Unit (UPTD) of the Banten Province Regional Revenue Agency (Bapenda) or the Kelapa Dua One-Stop Single Administration System (Samsat), Tangerang Regency, to achieve regional revenue targets through tax collection. The revenue achievement of UPTD PPD Kelapa Dua has had a positive impact on Banten's Regional Budget (APBD) in supporting Banten Province's regional development.
