PUBLIC PERCEPTION OF BICYCLE TAX AS A SOURCE OF ORIGINAL REGIONAL INCOME IN DIY PROVINCE'S BUDGET

Eka Adhi Wibawa and Putriana Kristanti (2022) PUBLIC PERCEPTION OF BICYCLE TAX AS A SOURCE OF ORIGINAL REGIONAL INCOME IN DIY PROVINCE'S BUDGET. Account and Financial Management Journal, 7 (8). pp. 2891-2893. ISSN 2456-3374

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Abstract

Bicycles are an alternative transportation as well as a means of exercising. Starting in May 2020 the public interest in cycling has increased. This has been seen since the Covid-19 pandemic. In the past, bicycle taxes were a source of Regional Cash Income, which is now known as Regional Original Income (PAD). The bicycle tax has the potential to increase PAD. This study aims to test and analyze how the public's perception of the bicycle tax as a source of PAD in the DIY Provincial APBD. The method used is a mixed method, namely testing quantitatively and qualitatively. Quantitative testing uses variables of knowledge (cognition) and experience with perceptions using descriptive statistical analysis tools and correlation tests. The qualitative method uses descriptive analysis tools with a codification model on the interview transcripts. The data was collected through filling out a questionnaire (google form) and interviews. The quantitative test results show that most respondents have a deal perception that bicycle tax can be used as a source of PAD in the DIY Provincial APBD. Meanwhile, the qualitative test results show that: (1) bicycle users should be appreciated for reducing carbon emissions; (2) it is necessary to improve the governance of local tax collection because it is not optimal yet; (3) regions must increase transparency and accountability in APBD management; and (4) enhancing the human resources of regional tax officials must be carried out, in order to explore the potential that can increase PAD.

Item Type:	Article
Uncontrolled Keywords:	APBD; Bicycle; Tax; Regional Tax; PAD
Subjects:	H Ilmu Sosial > Keuangan Publik
Divisions:	Fakultas Bisnis
Depositing User:	Beatrix Stefany
Date Deposited:	23 Sep 2024 08:14
Last Modified:	23 Sep 2024 08:14
URI:	http://katalog.ukdw.ac.id/id/eprint/9363

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