Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022)

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The Effectiveness of Motor Vehicle Tax Contribution on Regional Original Income

Authors
Yeheschiel B. Marewa1, *, Lisma Lumentut1, Marchelino Gandi1
1Universitas Kristen Indonesia Paulus, Makassar, Indonesia
*Corresponding author. Email: marewa@ukipaulus.ac.id
Corresponding Author
Yeheschiel B. Marewa
Available Online 25 January 2023.
DOI
10.2991/978-2-494069-93-0_99How to use a DOI?
Keywords
Effectiveness; Contribution; Motor Vehicle Tax
Abstract

Every motorized vehicle owner who uses his car on public highways is required to pay the motor vehicle tax. This study seeks to ascertain the extent to which the collection of motor vehicle taxes will contribute to local income in South Sulawesi province between 2017 and 2020 as well as the challenges that will face Makassar city in South Sulawesi province in collecting motor vehicle taxes. The methodology utilized in this study is an empirical legal approach of data collection, where writing evaluates issues using a combination of secondary legal facts and primary data gathered in the field. The findings of this study suggest that although the tax target and actual collection of motor vehicle taxes tend to rise, the income from these taxes in PAD Region II Makassar city does not necessarily decrease. The challenges faced by tax officers in doing their duties, one of which is the general lack of information regarding timely payments.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
25 January 2023
ISBN
978-2-494069-93-0
ISSN
2352-5398
DOI
10.2991/978-2-494069-93-0_99How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yeheschiel B. Marewa
AU  - Lisma Lumentut
AU  - Marchelino Gandi
PY  - 2023
DA  - 2023/01/25
TI  - The Effectiveness of Motor Vehicle Tax Contribution on Regional Original Income
BT  - Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022)
PB  - Atlantis Press
SP  - 855
EP  - 860
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-93-0_99
DO  - 10.2991/978-2-494069-93-0_99
ID  - Marewa2023
ER  -