{"data":{"id":1488,"url":"https:\/\/repo.xbbh.net\/items\/1488","status":"published","type":"thesis","title":"KONTRIBUSI PAJAK KENDARAAN BERMOTOR (PKB) PADA PENDAPATAN ASLI DAERAH (PAD)\n(Studi Kasus Pada Pusat Pengelolaan Pendapatan Daerah\nWilayah Kabupaten Garut)","title_alt":null,"abstract":"Pendapatan Asli Daerah (PAD) adalah pendapatan yang bersumber dari pajak daerah, retribusi daerah, pengelolaan kekayaan daerah yang dipisahkan dan lain-lain PAD yang sah. Salah satu sektor Pajak Daerah yang memiliki kontribusi cukup besar pada Pendapatan Asli Daerah yaitu Pajak Kendaraan Bermotor. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui Perkembangan Kontribusi Pajak Kendaraan Bermotor (PKB) pada Pendapatan Asli Daerah (PAD) Wilayah Kabupaten Garut. Metode penelitian yang digunakan adalah metode penelitian deskriptif kuantitatif, yaitu data yang berupa bilangan, nilainya bisa berubah-ubah atau bersifat variatif. Penelitian ini mengaplikasikan analisis perkembangan kontribusi Pajak Kendaraan Bermotor (PKB) pada Pendapatan Asli Daerah (PAD) Wilayah Kabupaten Garut. Dari hasil analisis kontribusi Pajak Kendaraan Bermotor  (PKB) pada Pendapatan Asli Daerah (PAD) Wilayah Kabupaten Garut secara keseluruhan selama lima tahun terakhir yaitu tahun 2014-2018, rata-rata Kontribusi Pajak Kendaraan Bermotor pada Pendapatan Asli Daerah dikategorikan sangat berkontribusi dengan tingkat perkembangan yang fluktuatif, karena persentase kontribusi mencapai 28,07% dari total kontribusi Pajak Daerah sebesar 99,37% yang berasal dari Lima jenis sektor Pajak Daerah. Dari target dan realisasi penerimaan Pajak Kendaraan Bermotor dari tahun 2014-2018 menunjukan tingkat kontribusi yang sangat baik. Hal ini membuktikan bahwa penerimaan Pajak Kendaraan Bermotor Kabupaten Garut relatif stabil.","abstract_alt":null,"creators":[{"role":"author","family_name":"SILVIYANI","given_name":"FITRI ANITA","orcid":null,"national_id":"1012161022"}],"year":2019,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"diploma","publication_status":"published","refereed":null,"keywords":["Pajak Kendaraan Bermotor (PKB)","Pendapatan Asli Daerah (PAD)"],"language":"id","subjects":[],"divisions":[{"code":"62401","name":"D3 Akuntansi","pddikti_code":"62401"}],"citation":"SILVIYANI, FITRI ANITA (2019) KONTRIBUSI PAJAK KENDARAAN BERMOTOR (PKB) PADA PENDAPATAN ASLI DAERAH (PAD)\n(Studi Kasus Pada Pusat Pengelolaan Pendapatan Daerah\nWilayah Kabupaten Garut). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":797080,"sha256":"361e3ebee74b167867a26424e808015a96b5c85273698561d22d1cd098861be6","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1488\/files\/3781\/COVER.pdf"},{"name":"SCAN_PENGESAHAN_DAN_PERNYATAAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":782654,"sha256":"d9c856c2ee4f258293749bce38d9ff43bf949e1cd5506329627d1f5fe07b3c98","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1488\/files\/3782\/SCAN_PENGESAHAN_DAN_PERNYATAAN.pdf"},{"name":"ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":781177,"sha256":"7f3955d00a4168634d31dd14be358d97eb9db1bda7013735d2d4d86885c788fc","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1488\/files\/3783\/ABSTRAK.pdf"},{"name":"DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":781178,"sha256":"e0cf114d2f4116f5c8ddcb82f133371ddca5a53f843c30f37c0c674febf8b42b","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1488\/files\/3784\/DAFTAR_ISI.pdf"},{"name":"KATA_PENGANTAR.pdf","section":"front_matter","mime_type":"application\/pdf","size":781173,"sha256":"1f75eb6bc991e8895dbaefe2edf2b2ef020b4d5b79f675fd5295f1ddfed21d64","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1488\/files\/3785\/KATA_PENGANTAR.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":781167,"sha256":"514d991b2f2e69bb1a2997aae106334bd3ceca1b5ce7ed609a49b7abee1299c2","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1488\/files\/3786\/DAFTAR_PUSTAKA.pdf"},{"name":"lampiran.pdf","section":"appendix","mime_type":"application\/pdf","size":3651994,"sha256":"0c89b4e25a59e759e6b9c6838c319a1fe6c8eb493a090d3087318474bbca5c4d","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1488\/files\/3787\/lampiran.pdf"}],"published_at":"2021-07-24T04:39:30+00:00","updated_at":"2026-10-31T06:39:01+00:00"}}