Implementasi Pengawasan Dispenda Provinsi Riau Terhadap Pemungutan Pajak Bahan Bakar Kendaraan Bermotor Berdasarkan Peraturan Daerah Provinsi Riau Nomor 15 Tahun 2002 Di Provinsi Riau

Abstract

Motor Vehicle Fuel Tax (PBBKB) is a type of local tax that has a significant role because it is associated with the use of fuel as a type of strategic goods and vehicle volume that has an increasing trend that affects the use of PBBKB. The magnitude of the role provided by the tax as a source of funds in the national development, then certainly need more excavated the potential of existing taxes in society in accordance with the situation and economic conditions and the development of this nation. The need for supervision by the Riau Province Revenue Service for the acceptance of Fuel Automated Fuel Tax (PBBKB) can be optimal