ANALYSIS OF THE APPLICATION OF ACCOUNTING FOR INCENTIVES AND REDUCTION OF MOTOR VEHICLE TAX FINE IN NORTH SULAWESI PROVINCE

Authors

  • Kalvaris Gerung Languyu Fakultas Ekonomi dan Bisnis
  • Treesje Runtu Akuntansi FEB Unsrat
  • Pricillia Weku Akuntansi FEB Unsrat

DOI:

https://doi.org/10.32400/gc.v18i3.51290

Abstract

Motor Vehicle Tax (PKB) is one of the potential high taxes for regional revenues.

Motor Vehicle Tax is included in the type of provincial tax which is part of the

Regional Tax where the potential for PKB revenue is 70% of the Regional Original

Revenue (PAD). This study aims to analyze the application of accounting for

incentives and write-off of Motor Vehicle Tax fines in North Sulawesi Province. The

analytical method used in this study is a qualitative descriptive method which aims

to describe objective and subjective conditions that occur in the field by explaining

the problems encountered based on existing data. The results of the study show that

the application of incentives and write-off of motorized vehicle tax fines has been

implemented through a by-system and is in accordance with Governor Regulation

Number 61 of 2020. In addition, the Regional Revenue Agency has also

implemented incentives and write-off of fines for three periods during 2022.

Keywords: Motor Vehicle Tax, Incentives and Penalties.

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Published

2023-09-26

How to Cite

Gerung Languyu, K., Runtu, T., & Weku, P. (2023). ANALYSIS OF THE APPLICATION OF ACCOUNTING FOR INCENTIVES AND REDUCTION OF MOTOR VEHICLE TAX FINE IN NORTH SULAWESI PROVINCE. GOING CONCERN : JURNAL RISET AKUNTANSI, 18(3), 182–191. https://doi.org/10.32400/gc.v18i3.51290

Issue

Vol. 18 No. 3 (2023): Going Concern : Jurnal Riset Akuntansi

Section

Articles

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