Optimization Strategy of Motorized Vehicle Tax (PKB) in Support of Increasing Local Revenue (PAD) (SWOT Analysis Approach) at UPT Pare-Pare Regional Revenue Service

Abstract

This study aims to review, analyze and interpret the description of the implementation of local tax collection, in particular, the PKB Motor Vehicle Tax and Motor Vehicle Transfer Fee, and analyze the barriers that occur to further determine strategic steps in an effort to optimally increase local tax revenue. The research used in this research is descriptive method with a qualitative approach. The informants in this study were determined to be two, namely key informants and key informants. The data analysis technique used in this study is to use a SWOT analysis, IFAS Matrix, EFAS Matrix, and SWOT Matrix. The results showed that the Bapenda UPT Parepare Region is currently in quadrant I where the strategy that must be applied in this condition is to support an aggressive growth policy (growth-oriented strategy) in the form of; 1. Optimizing services, 2.Law enforcement and sanctions, and 3. Improving the tax administration system.

Pengaruh Efektivitas Dan Kontribusi Pajak Hotel Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kabupaten Badung

“…Variabel Pendapatan Asli Daerah (PAD) yang merupakan pendapatan daerah yang diperoleh dari pajak daerah, retribusi daerah, pengelolaan kekayaan yang dipisahkan, dan pendapatan asli daerah yang sah lainnya (Tawakkal, 2020) Pajak hotel merupakan pajak atas jasa pelayanan yang disediakan oleh hotel termasuk jasa lainnya dengan dipungut biaya (Anggoro, 2017:154), sementara pajak restoran merupakan pemungutan pajak dari fasilitas penyediaan makanan dan minuman yang telah dipungut bayaran (Wirawati & Putra, 2019). Lasmini dan Astuti (2019) mengatakan bahwa apabila penghasilan output semakin besar terhadap pencapaian sasaran yang ditetapkan, maka proses kerjanya akan semakin baik.…”