Mekanisme Pembayaran Bea Balik Nama Pada Unit Pelaksana Pengelolaan Pendapatan Daerah Jember

Abstract

This final project report is compiled based on real work practices carried out at the Regional Revenue Management Technical Implementation Unit of Jember Regency from March 3, 2025 to May 23, 2025. The purpose of implementing this Real Work Practice (PKN) is to find out the mechanism of Motor Vehicle Transfer Fee (BBNKB) at the Regional Revenue Management Technical Implementation Unit of Jember Regency. Data collection techniques for writing this Real Work Practice were carried out through interviews, observations, and documentation. Motor Vehicle Transfer Fee is one of the contributors to Regional Original Income in Jember Regency. Based on the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 8 of 2024, Motor Vehicle Transfer Fee (BBNKB) is a tax on the transfer of ownership of motor vehicles as a result of an agreement between two parties or unilateral actions that occur due to buying and selling, exchanging, granting, inheritance, or entering into a business entity. The purpose of the Motor Vehicle Transfer Fee (BBNKB) is to regulate and record motor vehicle ownership legally and to obtain regional original income (PAD) from motor vehicle transactions.