MEKANISME PEMUNGUTAN PAJAK KENDARAAN BERMOTOR PADA UPPD BANJARMASIN II DI KOTA BANJARMASIN KALIMANTAN SELATAN

Abstract

The research was carried out with the aim of identifying the situation with the collection of motor vehicle tax (PKB) and motor vehicle transfer fee (BBNKB) that occurs by the UPPD of Banjarmasin II City, South Kalimantan. Apart from that, the research also aims to identify obstacles that arise in the process of collecting PKB and BBNKB and design an effective pattern to increase PKB and BBNKB income in the last three years by the Regional Tax and Levy Management Agency in the South Kalimantan region. An effective model in analyzing data is an exploratory approach through a qualitative data analysis approach. The findings from this research reveal that in 2020, there were PKB arrears of around IDR 59,000,000,000,-, while BBNKB revenues increased in 2021 and 2022 in the South Kalimantan province.