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Journal > Accounting > ANALYSIS OF EFFECTIVENESS, EFFICIENCY OF MOTOR VEHICLE TAX AND CUSTOMS OF MOTOR VEHICLES IN THE NAME BEHIND THE EFFORT TO INCREASE REVENUE REGIONAL ORIGINAL (A Case Study BPKD D. I. Yogyakarta Province

 

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Accounting
2009
ANALYSIS OF EFFECTIVENESS, EFFICIENCY OF MOTOR VEHICLE TAX AND CUSTOMS OF MOTOR VEHICLES IN THE NAME BEHIND THE EFFORT TO INCREASE REVENUE REGIONAL ORIGINAL (A Case Study BPKD D. I. Yogyakarta Province
Article Info   ABSTRACT
Published date:
06 Dec 2010
 
Based on Law No. 5 of 1974 on the main points of governance in the region result in
stacking strength and power in certain groups and poverty in these areas. Because of
applying centralized governance and finance, it dikemungkinkan happen because of
potential revenue sources in the area is almost entirely drawn kepemerintah center
with a pattern for a very adverse outcome
In the framework of decentralization, local governments need funding and financing
to implement regional development. One source of funds for development financing
used by the local government is a government savings is the difference between local
revenues and expenditures. PAD is an important source of local revenue in an effort
to increase local autonomy
In line with the reform of governance, then the system of governance in the region
was changed so that birth Law. 22, 1999 which has been converted into Law no. 32
of 2004 on the implementation of regional autonomy, where government authority is
the responsibility of their own regions, with regional autonomy was given greater
authority to regulate and manage their own household. In line with the authority of
local government are expected to explore the sources of finance, particularly to meet
the financing needs of government and local development through local revenue
(PAD).
One type of local taxes which are a major revenue is from vehicle tax and customs
behind the name of motor vehicles. The size of revenue reflects the ability of an area
to organize and manage their households, especially in order to explore the sources oflocal finance in terms of cost and within the framework of the implementation of
regional development are real and responsible.

Keywords : effectiviness,efficiency of motor vehicles tax
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