Analisis Tunggakan Pajak Kendaraan Bermotor Pada Badan Pendapatan Daerah Prov Jatim Magetan

Regional autonomy is the authority to regulate and manage its own goverment affairs. For the sake of acheiving the implementation of regional autonomy more widely and manifestly and responsibly, then goverment finacing and regional development derived from Pendapatan Asli Daerah (PAD). Sources of PAD derived from various receipts of one of the biggest contributors is the acceptance of Motor Vehicle Tax (PKB). In the process motor vehicle tax collect there are various obstacles, one of which is tax arrears. The increasing number of motor vehicles will result in large arrears. Object of research this time is UPT Bapenda Magetan. The method used is descriptive research. Research result show that the amount of tax arrearsevery year increased, and to arrears decrease. This thing show disbursment more increasing with do it various effort for taxpayers pay taxes on time. Disbursement realization of arrears has reached target which is determined with the remaining arrears as big as 76 percent for three years. Whereas for contribution motor vehicle tax be a source biggest reception becauce has contributed more than 50 percent. Keywords : Arrears, Motor Vehicle Tax, UU No 28 Tahun 200