In governing government, development and society, the Provincial Government of Bali has the right and obligation to regulate and manage its own government affairs in order to improve the efficiency and effectiveness of the administration of government and services to the community, this is stated in the Provincial Regulation No. Bali. 8 of 2016, in this regional regulation a lot is regulated regarding local taxes, mainly Motorized Vehicle Tax and Motorized Vehicle Transfer Fee Tax. In the course of this regional regulation has been revised with the regulation of the Governor of Bali no. 55 of 2018. This Governor's Regulation regulates the reduction or elimination of administrative sanctions in the form of interest and penalties for motor vehicle tax and fees for transfer of motorized vehicle names (Bali Governor's Regulation No. 55 of 2018). From this, Article 1 paragraph 7 of this regulation states; motor vehicle transfer fees are taxes on the transfer of ownership rights of motorized vehicles as a result of a two-party agreement or unilaterally created conditions that occur due to the sale and purchase, exchange, grants, inheritance or income into a business entity.
From the activity of collecting motorbike tax fees every year in the Province of Bali, the situation is always volatile (up and down). The meaning of this is that people in the province of Bali, especially car buyers outside of the island of Bali, who are essentially the title transfer fee of the motorized vehicle, have been paid for the first time in the area of origin of the vehicle. This was evaluated by Governor Wayan Koster by implementing a plan to reduce tariffs on the transfer of the name of a motorized vehicle) from 15 percent to 10 percent, according to him this policy must be implemented, so as not to pay taxes outside Bali. He gave an example like East Java, the tax rate is lower than the Province of Bali, (Radar Bali 30 November 2019).
As a consequence of regional autonomy, local governments need funds to finance development. The most important source of funding for development comes from financing of Local Revenue, where the main component is revenue derived from the components of local taxes and regional levies. Thus, local tax revenues and local user fees are expected to later be able to make a positive contribution to the Original Revenue of the Province of Bali, in terms of achieving and equitable distribution of public welfare.The economic development of the Province of Bali in the third quarter of 2019 only grew 5.34 percent. This figure is the lowest achievement in the last five years, even lower than the achievement in 2017 with 5.57 percent. At that time at the time of the eruption of Mount Agung, which had disturbed the tourism sector. As happened in the last five years, based on data from the Central Statistics Agency, the tourism-related services sector until the third quarter of 2019 remained the dominant contributor with 69.38 percent of the Gross Regional Domestic Revenue of the Province of Bali (Balipost, 6 December 2019).Regional user fees are also an important component in the Original Local Revenue. Regional user fees can be classified as general service levies and business service levies. The ability to realize regional autonomy and regional governments have the responsibility of increasing economic growth. In the Regional Autonomy Journal, 2008, mentioned that in increasing regional economic growth can be passed through:1. Providing public services to the community, especially education, health and basic infrastructure;
2. Providing understanding to investors and exporters;
3. Creating new jobs and reducing unemployment, especially local workers without having to create obstacles to other regional workers;
4. improve community income and reduce poverty by focusing on local Small and Medium Enterprises; and
5. Help control local inflation.
Increasing economic growth in a region will provide adequate income for its people so that the level of awareness in its contribution to taxes will increase.Theoretically, the amount of regional income can also be affected by the population and real per capita Gross Regional Domestic Product. According to Chairany (2010) the population is all people who live in the geographical area of Indonesia for six months or more and or who are domiciled for less than six months but aim to settle, while the Gross Regional Regional Domestic Product is the total value of the production of goods and services produced in the region ( regional) in a certain period of time (one year). With the high population and the increasing Gross Regionall Domestic Product per capita, the increasing purchasing power of the people in motor vehicles has led to an increase in the number of motorized vehicles. With the increase in the number of motorized vehicles, there has also been an increase in regional income from the motor vehicle tax and the transfer fees of motorized vehicles. However, at this time according to the Governor of the Province of Bali the existence of the Transfer of Motor Vehicle Fees to increase the Original Revenue of the Province of Bali can no longer be relied upon as a supporter of the Gross Regional Domestic Product.
Based on the presentation of this description, it can be seen that the motor vehicle tax, motor vehicle transfer fees, regional levies, population and gross regional domestic product per capita are important components in receiving local revenue, but in the journey the motor vehicle name transfer fee cannot again relied as the main income on the Original Revenue of the Province of Bali. In this role, the Transfer of Motor Vehicle Title Fee directly or indirectly influences the Regional Original Revenue in the Province of Bali.
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