scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI MALUKU UTARA

2014 ◽  
Vol 3 (1) ◽  
pp. 56
Author(s):  
. Hasannudin ◽  
Heince Wokas
Keyword(s):  
Asset Management ◽  
Central Government ◽  
Motor Vehicle ◽  
Fiscal Decentralization ◽  
Descriptive Analysis ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Main Mode ◽  
Management Area ◽  
Area North

ABSTRAKReformasi di bidang perpajakan dilakukan oleh pemerintah pusat, guna melaksanakan otonomi daerah, yakni dengan membagi sumber penerimaan negara berupa pajak pusat dan pajak daerah. Pajak kendaraan bermotor merupakan salah satu jenis pajak daerah yang sangat potensial dalam meningkatkan penerimaan daerah bagi provinsi maluku utara sebagai provinsi kepulauan, dimana moda transportasi utama dalam menghubungkan seluruh wilayah diprovinsi maluku utara adalah mengunakan kendaraan bermotor, baik yang dioperasikan didarat maupun dilaut. Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan kontribusi penerimaan pajak kendaraan bermotor terhadap pendapatan asli daerah (PAD). Data yang telah diolah kemudian dianalisis dengan menggunakan analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa penerimaan pajak kendaraan bermotor diprovinsi maluku utara efektif. Sementara kontribusi pajak kendaraan bermotor terhadap penerimaan PAD adalah kurang baik. Disisi lain efektivitas dan kontribusi pajak kendaraan bermotor terhadap PAD menunjukan tren yang menurun.  Hal ini menunjukan bahwa dinas pendapatan dan pengelolaan aset daerah provinsi maluku utara sudah baik dalam mengelola penerimaan pajak kendaraan bermotor namun belum serius dalam mengoptimalkan potensi penerimaan pajaknya.Kata kunci : Otonomi daerah, Pajak Pusat, Pajak Daerah, Pajak Kendaraan bermotor, Kontribusi, Efektivitas. ABSTRACT Taxation reforms carried out by the central government, in order to implement regional autonomy, namely the sharing of resources in the form of central tax revenues and local taxes. Motor vehicle tax is one type of tax potential in the area of revenue generation for the province as a province of North Maluku islands, where the main mode of transportation in connecting the entire region of North Maluku is diprovinsi motor vehicle, both on land and at sea operated. The purpose of this study was to examine the effectiveness and contribution of the motor vehicle tax revenue to local revenues. The data have been processed and analyzed using qualitative descriptive analysis. The results showed that the motor vehicle tax revenue diprovinsi North Maluku effective. While the contribution of the motor vehicle tax revenue receipts are less good. On the other hand the effectiveness and contribution of the motor vehicle tax revenue showed a declining trend. This shows that the revenue department and the asset management area, North Maluku province has been good in managing motor vehicle tax revenue but not serious in optimizing the potential tax revenue.Keywords: Fiscal Decentralization, Central Tax, Local Tax. Motor vehicles tax, Contribution, Effectiveness.

scholarly journals Pengaruh Samsat Keliling, Samsat Drive-Thru, E-Samsat Terhadap Penerimaan Pajak Kendaraan Bermotor Pada Kantor Samsat Jakarta Timur

2020 ◽  
Vol 5 (1) ◽  
pp. 125
Author(s):  
Hartanti Hartanti ◽  
Rr Karina Alviani ◽  
Ratiyah Ratiyah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Analysis Method ◽  
Local Taxes ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Level Government

Abstrak: Pajak kendaraan bermotor termasuk pajak daerah yang dikelola oleh pemerintah tingkat satu atau provinsi. Dalam mengelola pajak kendaraan bermotor, pemerintah daerah mendirikan Kantor Samsat dimana kantor tersebut memberikan bermacam-macam layanan seperti Samsat Keliling, Samsat Drive Thru dan E-Samsat. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan Penerimaan Pajak dari Samsat keliling, Samsat Drive Thru dan E-Samsat terhadap penerimaan pajak kendaraan bermotor di Jakarta Timur. Metode analisis menggunakan metode Diskriptif Kuantitatif dan di analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial Samsat Drive Thru berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, sedangkan Samsat keliling dan E-Samsat secara parsial tidak berpengaruh terhadap penerimaan Pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur. Secara Simultan Samsat Keliling, Samsat Drive Thru, E-Samsat berpengaruh terhadap penerimaan pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur   Kata kunci: Samsat keliling, Samsat Drive-Thru, E-Samsat, Pajak kendaraan Bermotor   Abstract: The motor vehicle tax includes local taxes which are managed by the first or provincial level government. In managing the motor vehicle tax, the local government established the Samsat Office where the office provided various services such as the Mobile Samsat, the Samsat Drive Thru and the E-Samsat. This study aims to determine the effect of partial or simultaneous tax receipts from mobile Samsat, Samsat Drive Thru and E-Samsat on motor vehicle tax in East Jakarta. The analysis method uses quantitative descriptive method and analyzed using multiple linear regression. The results showed partially Samsat Drive Thru had a significant effect on motor vehicle tax revenue, while mobile Samsat and E-Samsat partially had no effect on motor vehicle tax receipts in the East Jakarta area. Simultaneously Samsat Keliling, Samsat Drive Thru, E-Samsat affect the tax revenue of motor vehicles in the area samsat of ​​East Jakarta   Keywords: Mobile Samsat, Samsat Drive-Thru, E-Samsat, Motorized Vehicle Tax

scholarly journals Impact of Fiscal Decentralization on Motor Vehicle Taxation in the Slovak Republic

2016 ◽  
Vol 17 (1) ◽  
pp. 28-39 ◽  
Author(s):  
Vladimír Konečný ◽  
Jozef Gnap ◽  
Ivana Šimková
Keyword(s):  
Motor Vehicle ◽  
Fiscal Decentralization ◽  
Slovak Republic ◽  
Current Level ◽  
The Self ◽  
Motor Vehicles ◽  
Tax Burden ◽  
Tax Rates ◽  
Impact Studies ◽  
Over Time

Abstract The article deals with the motor vehicle tax in relation with fiscal decentralization, particularly from 2005 with competence delegated to the self-governing regions in the area of motor vehicle tax. The result of this provision in the field of fiscal decentralization is increasing of differences in the motor vehicle tax burden in self-governing regions of Slovakia. The paper is the result of solving a series of impact studies solved by the authors in this field. Gradually over time from the transfer of competences in setting tax rates on motor vehicles to self-governing regions and usage of the incomes of this tax can realistically assess the development and impact of this element of fiscal decentralization in the Slovak Republic as well as propose a solution of resulting situation. The aim is to eliminate differences in motor vehicle tax burden at regional and interstate level while maintaining the current level of tax revenues of self-governing regions.

scholarly journals Does Fiscal Decentralization Encourage Corruption in Local Governments? Evidence from Indonesia

2019 ◽  
Vol 12 (3) ◽  
pp. 118 ◽  
Author(s):  
Anisah Alfada
Keyword(s):  
Adverse Effects ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Empirical Studies ◽  
Generalized Method Of Moments ◽  
Political Stability ◽  
Tax Revenue ◽  
Policy Recommendations ◽  
Level Government

This study examines the effects of fiscal decentralization on corruption by analyzing whether the degree of fiscal decentralization facilitates or mitigates the number of corruption cases in Indonesia’s local governments. The research utilizes a panel data model and a system Generalized Method of Moments (GMM) estimator to assess the degree of fiscal decentralization on corruption in 19 provinces for the period between 2004 and 2014. The estimation results reveal that the degree of fiscal decentralization, both expenditure and tax revenue sides, drives a growing number of corruption cases in local governments. A lack of human capital capacity, low transparency and accountability, and a higher dependency on intergovernmental grants from the central government may worsen the adverse effects of corruption. Our results suggest that a more heterogeneous population and higher political stability mitigate the adverse effects of corruption. Furthermore, this is the first corruption study in Indonesia to create corruption measures from the number of corruption cases investigated by the Indonesia Corruption Eradication Commission as well as extensive, provincial-level government financial data. As a result of using these different datasets, this research advances existing empirical studies and makes policy recommendations for the local governments in Indonesia.

scholarly journals Analisis Penerimaan Bea Balik Nama Kendaraan Bermotor terhadap Penerimaan Pajak Daerah Provinsi DKI Jakarta

2020 ◽  
Vol 7 (1) ◽  
pp. 88-97
Author(s):  
Fitri Rahmiyatun ◽  
Eka Dyah Setyaningsih ◽  
Nurul Hidayah
Keyword(s):  
Quantitative Methods ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Linear Regression Equation ◽  
Simple Linear Regression ◽  
Collection Method ◽  
Motorized Vehicles ◽  
Relationship Of ◽  
Transfer Fees

Abstract - Motor vehicles in Indonesia, especially Jakarta, are experiencing an increase every year. This is supported because of the convenience provided by dealers in the purchase of motor vehicles which results in the transfer of ownership of a motorized vehicle and triggers the imposition of transfer fees. Transfer of Motor Vehicle Title Fee is the surrender of a motorized vehicle because of the agreement of two parties or one party to a sale or inheritance. The data collection method uses the method of observation, interviews, and documentation studies with the method of analysis in the form of secondary quantitative methods. Based on the data that is processed that the Transfer of Motor Vehicle Title Fee as a variable X and the Regional Tax Revenue of the Province of DKI Jakarta as a variable Y there is a strong significant relationship of 0.615. There is a significant influence between Revenue Transfer Fees for Motorized Vehicles Against Regional Taxes of DKI Jakarta Province by 38% and 62% due to other factors, as well as the simple linear regression equation between Revenue Transfer Fees for Motorized Vehicles to Regional Taxes of DKI Jakarta Province, namely Y = 20,939 + 0.285 X Keywords: Acceptance of Transfer Fees for Motorized Vehicles

scholarly journals IMPLIKASI PENERAPAN PERATURAN GUBERNUR NOMOR 42 TAHUN 2017 TERHADAP PENINGKATAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SAMSAT MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Meilani Wondal ◽  
Linda Lambey ◽  
Anneke Wangkar
Keyword(s):  
Local Government ◽  
Motor Vehicle ◽  
Descriptive Analysis ◽  
Tax Revenue ◽  
Analysis Method ◽  
Total Revenue ◽  
Tax Amnesty ◽  
North Sulawesi ◽  
Before And After ◽  
Research Outcome

The motor vehicle tax amnesty is one of the policies which can be issued by local government to improve its motor vehicle tax revenue. In 2017, local government of North Sulawesi, in this case the Governor of North Sulawesi, issued the Governor Regulation Number 42 Year 2017 about motor vehicle tax amnesty and ownership relocation customs. The purpose of this research is to observe the implication process of applying Governor Regulation Number 42 Year 2017 towards the improvement of motor vehicle tax revenue at SAMSAT Manado. Qualitative research method was used with descriptive analysis method to describe the realization of motor vehicle tax revenue using table and diagram before and after tax amnesty which the conclusion was drawn later. The research outcome showed that motor vehicle tax revenue improved due to tax amnesty program even though its implication was not really considerable only 2.028% of the total revenue of motor vehicle tax in 2017. Keywords: Motor Vehicle Tax Amnesty, Implication, Motor Vehicle Tax Revenue.

scholarly journals PENGUJIAN KENDARAAN BERMOTOR UNTUK MEWUJUDKAN KESELAMATAN BERLALU LINTAS DI KOTA DENPASAR

2018 ◽  
Vol 6 (3) ◽  
pp. 272
Author(s):  
Putu Lantika Oka Permadhi
Keyword(s):  
Traffic Accident ◽  
Motor Vehicle ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Motor Vehicles ◽  
Legal Research ◽  
The Road ◽  
Technical Factors ◽  
Feasibility Test ◽  
Vehicle Testing

Transportation plays an important role in supporting, improving and enhancing the economic development both regionally and nationally. The need for services is increasing traffic, limiting the number of motor vehicles as much growing from year to year in Denpasar City causes unbalance between the number of vehicles available with the road infrastructure are available and also increase the traffic accident per year. Accidents in the road are usually caused by motor vehicles. In this case largely due to technical factors and not roadworthy. The issues examined are how is the implementation of the motor vehicle feasibility test in Denpasar City and whether is the implementation of vehicle testing already able to realize the safety of traffic in Denpasar City. The research was classified into empirical legal research of the descriptive analysis research using primary and secondary data. Transportasi memainkan peran penting dalam mendukung, memperbaiki dan meningkatkan pembangunan ekonomi baik di tingkat regional maupun nasional. Kebutuhan akan layanan lalu lintas semakin meningkat, jumlah kendaraan bermotor bertambah dari tahun ke tahun di Kota Denpasar sehingga menyebabkan ketidakseimbangan antara jumlah kendaraan yang dengan infrastruktur jalan dan juga meningkatkan kecelakaan lalu lintas per tahun. Kecelakaan yang terjadi di jalan biasanya disebabkan oleh kendaraan bermotor, dalam hal ini sebagian besar dikarenakan dari faktor teknis dan tidak layak jalan. Permasalahan yang diteliti adalah Bagaimana pelaksanaan uji kelayakan kendaraan bermotor di Kota Denpasar dan Apakah pelaksanaan pengujian kendaraan bermotor sudah dapat mewujudkan keselamatan berlalu lintas di Kota Denpasar. Penelitian ini diklasifikasikan ke dalam penelitian hukum empiris dari penelitian analisis deskriptif dengan menggunakan data primer dan data sekunder.

scholarly journals STRATEGI MENINGKATKAN EFISINESI DAN EFEKTIVITAS KINERJA KEUANGAN PEMERINTAH KOTA BOGOR DALAM PENGELOLAAN APBD

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Muhamad Syauqi ◽  
Hermanto Siregar ◽  
Yusman Syaukat
Keyword(s):  
Financial Performance ◽  
Analytical Hierarchy Process ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Negative Impact ◽  
Descriptive Analysis ◽  
City Government ◽  
Regional Finance ◽  
Efficiency And Effectiveness ◽  
Hierarchy Process

ABSTRACT                Financial performance and budgetary realization is one of the most important keys into the progress of an organization. Hhealthy or not can be marked from the financial performance that showed by the financial statements, that’s would be the source of organizational decisions in the future of financial side. The purpose of this research to analysis the finance performance of Bogor city government that measured with regional finance ratio, identifies the factors are affecting finance performance Bogor city ggovernment, formulate the strategies and policies in order to increasing efficiency and effectiveness the finance performance of Bogor city government in managing of the budgetary of regional revenue and expenditure. This research applied descriptive analysis, quantitatively using multiple regression method and analytical hierarchy process. The result makes the point that the finance performance of Bogor city government has unstable yet. This measured by the indicator i.e less fiscal decentralization has given dependency to the central government very high. There have the variables influence between investment, percapita income, local taxes that had a positive and gross regional domestic product (PDRB) has a negative impact also significant influence toward the financial performance. The priority sequences of strategies to improve the efficiency and effectiveness of Bogor Government finance performance with analytical hierarchy process method as follows: (1) increasing the supervision; (2) education and training; (3) communication and commitment to achieve the goals; (4) implementation the incentive and disincentive regulations; (5) intensification and intensification of taxes and local retributionKeywords: Efficiency and Effectiveness, Financial Performance, Bogor City Government, Budgetary of Regional Revenue and ExpenditureABSTRAKKinerja keuangan dan realisasi anggaran merupakan salah satu kunci dalam kemajuan suatu organisasi. Sehat atau tidaknya suatu organisasi dapat dinilai dari kinerja keuangan ditunjukkan oleh laporan keuangan, hal itu yang akan menjadi sumber keputusan organisasi di masa mendatang dari sisi finansial. Tujuan dari penelitian ini adalah menganalisis kinerja keuangan pemerintah Kota Bogor yang diukur dengan rasio keuangan daerah, mengindentifikasi faktor-faktor yang mempengaruhi kinerja keuangan pemerintah Kota Bogor, merumuskan strategi dan kebijkan untuk meningkatkan efisiensi dan efektivitas kinerja keuangan pemerintah Kota Bogor dalam pengelolaan APBD. Penelitian ini menggunakan analisis deskriptif, analisis kuantitatif menggunakan metode regresi linier berganda dan AHP. Hasilnya menunjukkan bahwa kinerja keuangan pemerintah Kota Bogor belum stabil. Hal ini ditunjukkan oleh indikator desentralisasi fiskal kurang mengingat ketergantungan keuangan terhadap pemerintah pusat sangat tinggi. Ada pengaruh antara variabel investasi, pendapatan perkapita, pajak daerah mempunyai pengaruh yang positif dan PDRB mempunyai pengaruh yang negatif signifikan terhadap kinerja keuangan. Urutan prioritas strategi meningkatkan efisiensi dan efektivitas kinerja keuangan pemerintah Kota Bogor dengan metode AHP adalah sebagai berikut: 1. meningkatkan pengawasan, 2. Pendidikan dan pelatihan, 3. komunikasi dan komitmen pencapaian sasaran, 4. penerapan regulasi insentif dan disinsentif,  5.intensifikasi dan ekstensifikasi pajak dan retribusi daerah. Kata Kunci: Efisiensi Dan Efektivitas, Kinerja Keuangan, Pemerintah Kota Bogor, APBD

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK KENDARAAN BERMOTOR DI PROVINSI KALIMANTAN SELATAN

2021 ◽  
Vol 10 (4) ◽  
pp. 375
Author(s):  
Dwi Ajeng Kartini Apriliyanti ◽  
Harianto Harianto ◽  
Dedi Budiman Hakim
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Panel Data ◽  
Global Economy ◽  
Central Government ◽  
Motor Vehicle ◽  
Positive Impact ◽  
Tax Revenue ◽  
Panel Data Regression ◽  
Data Regression

Decentralization is the transfer of governmental power by the central government to autonomous regions based on the principle of autonomy. In general, the results of the analysis show that decentralization has had a positive impact on local economic growth. Global economy crisis has affect national economic growth and South Kalimantan slowdown that occurred since 2012 and continued until 2015 which only grew by 3,84%. The realization of motor vehicle tax in 2015-2019 is still fluctuating even though in certain years it has reached the target, so it is necessary to know the factors that affect the motor vehicle tax revenue. The purpose of this study was to analyze the factors that influenced motor vehicle tax revenue in South Kalimantan Province.  The types of data used in this study are primary and secondary data. The analysis method used in this research is panel data regression analysis. The results of this study showed the number of vehicles has a positive and significant effect while population, PDRB per capita, inflation, tax system haven’t significant effect on motor vehicle tax revenues in South Kalimantan Province. Keywords: Panel Data Regression Analysis, motor vehicle tax.

scholarly journals ANALISIS PENCATATAN DAN PELAPORAN PAJAK HOTEL (STUDI PADA DISPENDA BITUNG DAN DISPENDA MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Mentari G. Kumaat ◽  
Sifrid S. Pangemanan ◽  
Heince R. N. Wokas
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Local Revenue ◽  
State Revenue ◽  
Result Show ◽  
Transaction Taxes

Taxes are one source of state revenue. Local tax is a tax which is entrusted by the central government to be levied and managed by local governments. Local tax is one sector in incereasing local revenue. Hotel taxes included in the tax area. Hotel tax is a potential sector in raising revenue. The purpose this study to know the recording and reporting of hotel tax (study on Dispenda Bitung and Dispenda Manado). The method used is descriptive analysis, the research conducted by collecting data, analyzing the data collected, as well as giving particular faced, and draw conclusions. The data used in this research is secondary data, using all the data obtained from the source. The result show Dispenda Bitung and Dispenda Manado has yet to make its accounting records or journal transaction taxes when receiving payments of hotel taxes, and based on data from the Budget Realization Statement of hotel tax, hotel tax revenue of Manado city is greater than the hote tax revenue of Bitung city.  Keywords : analysis, recording and reporting, hotel tax

scholarly journals Pembuatan Akta Jaminan Fidusia Berdasarkan Alat Bukti Kuitansi Jual Beli Kendaraan Bermotor

Acta Comitas ◽  
2019 ◽  
Vol 3 (3) ◽  
pp. 561
Author(s):  
Niedia Happy
Keyword(s):  
Motor Vehicle ◽  
Descriptive Analysis ◽  
Physical Property ◽  
Secondary Data ◽  
Motor Vehicles ◽  
Primary Data ◽  
Analysis Techniques ◽  
Movable Object ◽  
Proof Of Ownership ◽  
Made In

The obligation of fiduciary guarantee is the imposition to a movable object both tangible and intangible and immovable objects, especially buildings, that cannot be burdened with mortgages. The imposition of objects with fiduciary collateral is made in the form of a notary deed which is a fiduciary guarantee deed. An object that is guaranteed by fiduciary is used as collateral for debt in which the ownership of the object is conveyed to the creditor whereas the physical property is still controlled by the debtor. The fiduciary imposition of motor vehicles will then be made in the form of a fiduciary deed before the notary in the presence of debtors, creditors and witnesses. The problems of this study are the validity of receipt as proof of ownership of motor vehicles in the making of fiduciary deeds and sanctions for notaries if there are problems with the fiduciary deeds that are made regarding receipt used as evidence. The purpose of this journal research is to prove the validity of receipts as evidence in making a fiduciary guarantee deed. This study is an empirical study with primary data sources and secondary data which is concluded through descriptive analysis techniques. The results of the study show that a notary who makes a fiduciary deed whose imposition is in the form of a motor vehicle must pay attention to the name of the debtor who signs the fiduciary deed; ensuring that it is in accordance with the name stated in the proof of ownership of the motor vehicle (BPKP). In the case that a debtor wanting to pledge a motor vehicle having only a receipt as proof of ownership of the motor vehicle, the notary should suggest the debtor to process the title transfer first so that later it does not cause problems with the fiduciary deed that has been made. Pembebanan jaminan fidusia adalah pembebanan terhadap suatu benda bergerak baik yang berwujud maupun yang tidak berwujud dan benda tidak bergerak khususnya bangunan yang tidak dapat dibebani hak tanggungan. Pembebanan benda dengan jaminan fidusia dibuat dalam bentuk akta notaris yang merupakan akta jaminan fidusia. Suatu benda yang dijaminkan fidusia digunakan sebagai jaminan utang dimana kepemilikan hak atas benda tersebut diahlikan kepada pihak kreditor sedangkan fisik benda tersebut masih dikuasai pihak debitornya. Pembebanan fidusia terhadap kendaraan bermotor  selanjutnya akan dibuatkan dalam bentuk akta jaminan fidusia dihadapan pihak notaris dengan dihadiri  pihak debitor dan pihak kreditor serta para  saksi. Permasalahan dalam penelitian ini yaitu mengenai keabsahan kuitansi sebagai tanda bukti kepemilikan kendaraan bermotor didalam pembuatan akta fidusia dan sanksi bagi notaris jika terjadi permasalahan pada akta fidusia yang dibuatnya terkait kuitansi yang digunakan sebagai alat bukti. Tujuan penelitian jurnal ini adalah untuk membuktikan keabsahan kuitansi sebagai alat bukti dalam pembuatan suatu akta jaminan fidusia.  Penelitian ini merupakan penelitian empiris dengan sumber data primer dan data sekunder yang disimpulkan melalui teknik analisis deskriptif. Hasil penelitian menunjukan bahwa seorang Notaris yang membuat akta fidusia yang pembebanannya  berupa kendaraan bermotor harus memperhatikan nama pihak debitor yang menandatangi akta fidusia harus sesuai dengan nama yang tertera dalam bukti kepemilikan kendaraan bermotor (BPKP) tersebut. Pihak debitor yang ingin menjaminkan kendaraan bermotor  sedangkan hanya memiliki kuitansi sebagai alat bukti kepemilikan kendaraan bermotor tersebut  sebaiknya pihak notaris menyarankan untuk melakukan proses balik nama terlebih dahulu agar nantinya tidak menimbulkan permasalahan terhadap akta fidusia yang sudah dibuat.

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