Sutono, Petrus (2024) Pemutihan Pajak Kendaraan Bermotor, Strategi Peningkatan Pendapatan Asli Daerah Provinsi Daerah Istimewa Yogyakarta. Analisis “Jurnal Bisnis dan Akuntansi”, 26 (1). pp. 71-75. ISSN 1978-9750

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Abstract

Regional government needs a lot of funds in running the government in which the funds source is from the central government and from regional original income, coming from regional taxes and levies. The target of regional income can be achieved by maximizing the potential of regional taxes. Motor vehicle tax as one of the objects of regional tax in Yogyakarta is also maximized through tax intensification. However, the tax collection experiences various obstacles, such as many motor vehicles owners do not pay taxes so that potential taxes have not been achieved. Therefore, the regional government implements motor vehicle tax amnesty program to increase the effectiveness of tax collection. This program is expected to attract taxpayers to pay off their tax obligations.

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