CD Skripsi

Pengaruh Sanksi Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor (Bbnkb) Terhadap Pendapatan Asli Daerah (Pad) Di Kota Pekanbaru

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ABSTRACT
This study aims to analyze the effect of motor vehicle tax sanctions and Motor
Vehicle Transfer Fees (BBNKB) on Regional Original Income (PAD) in Provinsi
Riau City. Tax sanctions function as disincentives that encourage taxpayer
compliance in paying obligations on time, while advertising policies or
convenience in BBNKB act as incentives to increase taxpayer participation in the
vehicle transfer process. The research method used is quantitative with primary
data collection through interviews and observations, as well as secondary data in
the form of tax revenue reports from the Provinsi Riau City Regional Revenue
Agency. Data analysis was carried out using multiple linear regression to test the
relationship between tax sanction variables, BBNKB, and PAD. The results of the
study indicate that both tax sanctions and BBNKB policies have a significant
positive effect on increasing Provinsi Riau City PAD. The application of incentive
and disincentive theories has proven effective in increasing taxpayer compliance
and optimizing regional tax revenues. However, the effectiveness of this policy is
still influenced by socialization and implementation factors in the field. This study
recommends increasing socialization and public services to support the success of
motor vehicle tax and BBNKB management. Keywords: tax sanctions, Motor
Vehicle Transfer Fee, Local Revenue, incentives, disincentives, Provinsi Riau
City.
This abstract includes the objectives, methods, results, and conclusions of the
research that are relevant to the topic and theory of incentives-disincentives and
PAD in Provinsi Riau City.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002114215

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – ILMU EKONOMI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002114215

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

ILMU EKONOMI

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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