RECONSTRUCTION OF EFFECTIVE YEAR AUTOMATIC VEHICLE TAX PAYMENT TERMS

Abstract

Motor vehicle tax is one type of regional tax that is very potential in increasing regional income for Central Java Province as a province which is one of the trade routes, where transportation is the main capital in transportation for all economic activities. the purpose of this study was to determine the Reconstruction and effectiveness of motor vehicle tax on Regional Original Revenue (PAD) of Central Java Province. The data that has been processed are then analyzed using qualitative descriptive analysis. the results of the study showed that the Reconstruction of motor vehicle tax payment requirements in Central Java Province can be achieved optimally. While the effectiveness of motor vehicle tax can increase regional income. On the other hand, motor vehicle tax on PAD tends to decrease. this by reconstructing the tax payment requirements for motorized vehicles can show increased tax revenue. However, it is better to increase and optimize tax revenue potential.

 

Keywords: Reconstruction Requirements, motor vehicle tax, Effective .