ANALYSIS OF THE POTENTIAL OF MOTOR VEHICLE TAXES AND THE LEVEL OF RISK DURING THE COVID-19 PANDEMIC TO INCREASE REGIONAL INCOME IN BALI PROVINCE
The purpose of this study is to calculate the potential and target of Bali Province regional tax revenue in 2021, especially motor vehicle tax. Furthermore, this study is expected to be of benefit to the Provincial Government of Bali as a matter of consideration in planning local tax revenues in the context of preparing the Bali Provincial Revenue and Expenditure Budget Plan for 2021. This study only calculates the potential for regional taxes, and calculates the target of local tax revenues for 2021, in the form of Motor Vehicle Tax. Calculating the estimated potential local taxes is carried out in an aggregated manner using secondary data available in the relevant agencies, especially in the Provincial Government of Bali, the Central Bureau of Statistics, the Association of the Motor Vehicle Industry (Gaikindo), the Indonesian Motorcycle Industry Association (AISI) and several other sources. relevant internet. This aggregate estimate indicates how much potential there is to be realized. followed by studies/policies on a micro basis to identify obstacles (risks) in the field and economic and non-economic factors with trend analysis and multiple linear regression. Thus, based on the theoretical basis, it is hoped that the local government will be able to make specific policies to bring the potential into realization. The results of this study indicate that the results of calculations using four methods yield different results, but the differences are not very significant. The results of this analysis are used as material for local government considerations in determining the motor vehicle tax target for 2021. The achievement of the potential tax estimate becomes a realization highly dependent on policies and human resource capabilities, especially in the current Covid 19 pandemic conditions.