https://jurnal.univpgri-palembang.ac.id/index.php/mediasi <p style="text-align: justify;"><strong>Jurnal Media Akuntansi (Mediasi)</strong> is a Journal in field of Economics specializing specifically in Accounting, Auditing, and Taxation. Published 2 times in the September and March. This journal has registered <strong>P-ISSN <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1548058674&amp;1&amp;&amp;" target="_blank" rel="noopener">2685-6530</a> (printed) and E-ISSN <a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1548915938&amp;1&amp;&amp;" target="_blank" rel="noopener">2722-5577</a> (online)</strong> is a Scientific Journal that is managed and published by the <strong>Accounting Study Program, Faculty of Economics and Business, <a href="http://univpgri-palembang.ac.id" target="_blank" rel="noopener">Universitas PGRI Palembang.</a></strong> And this Journal has also been registered in the <strong>Crossreff system with Digital Object Identifier <a href="https://search.crossref.org/?q=jurnal+media+akuntansi&amp;from_ui=yes" target="_blank" rel="noopener">10.31851/jmediasi.</a></strong></p> <p> </p> Universitas PGRI Palembang en-US Jurnal Media Akuntansi (Mediasi) 2685-6530 <p>The copyright of the received article shall be assigned to the publisher of the journal licensed under a <strong><a href="http://creativecommons.org/licenses/by-nc/4.0/">Creative Commons Attribution-NonCommercial 4.0 International License</a></strong> in line with the license, authors and any users (readers and other researchers) are allowed to share and adapt the material only for non-commercial purposes. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.</p> <p><a href="https://creativecommons.org/licenses/by-nc/4.0/" target="_blank" rel="noopener"><img src="https://i.creativecommons.org/l/by-nc/4.0/88x31.png" alt="Lisensi Creative Commons" /></a></p> https://jurnal.univpgri-palembang.ac.id/index.php/mediasi/article/view/15112 <p><strong><em>ABSTRACT</em></strong></p> <p> </p> <p><em>The purpose of this study is to find out how motorcycle tax collection affects initial local income in the province of South Sumatra. This study focuses on vehicle taxes and local revenues. This type of research method is a qualitative approach that uses primary data obtained through interviews and documentary methods at the Samsat office in Palembang. The population is the result of the vehicle income tax survey that covered the vehicle tax payment of Samsat Palembang City in 2020-2021. The data analysis technique is qualitatively descriptive and begins with data collection from annual documents. Based on the results obtained, the sales of PKB in 2020 accounted for 18.29% of the total sales of Rp. 256,572,245,553 and PAD in South Sumatra province was Rp. 251 843 707 406. Therefore, PKB's financial support to PAD in South Sumatra Province in 2020 is classified as very insufficient. PKB share is 101.88% of Rp PAD in 2021. 853 031 906 256 and PKB's turnover reaches Rp. The province of South Sumatra is considered very good.</em></p> <p><strong><em>Keywords:</em></strong> <em>Vehicle Tax, Target, Implementation.</em></p> <p><strong> </strong></p> <p><strong> </strong></p> <p><strong>ABSTRAK</strong></p> <p><strong> </strong></p> <p>Penelitian ini bertujuan untuk mengetahui bagaimana pengambilan pajak kendaraan motor berdampak pada pendapatan asli daerah di Provinsi Sumatera Selatan. Penelitian ini berfokus pada pajak kendaraan bermotor dan pendapatan asli daerah. Jenis metode penelitian ini adalah pendekatan kualitatif dengan mengunakan data primer yang diperoleh di kantor Samsat kota Palembang dengan menggunakan teknik wawancara dan dokumntasi. Populasi adalah kesimpulan dari studi pajak kendaraan bermotorpada pendapatan dengan sempel kontribusi pajak motor di Samsat kota Palembang selama periode 2020-2021. Teknik analisis datanya adalah deskriptif kualitatif dimulai dengan mengumpulkan data dari dokumen tahunan. Dari hasil yang diperoleh, penerimaan PKB pada tahun 2020 mencapai 18,29% dari total realisasi sebesar Rp. 256.572.245.553 dan total PAD di Provinsi Sumatera Selatan sebesar Rp. 251.843.707.406. dengan demikian pada tahun 2020 kontribusi PKB terhadap PAD di Provinsi Sumatera Selatan termasuk dalam kriteria sangat kurang.Persentase kontribusi PKB tahun 2021 adalah 101,88% dari total PAD sebesar Rp. 853.031.906.256 dan realisasi penerimaan PKB sebesar Rp. 155.987.369.525 dan mengalami penaikan ditahun 2021 kontribusi PKB di Provinsi Sumatera Selatan digolongkan dalam kategori sangat baik.</p> <p><strong>Kata kunci: </strong>Pajak Kendaraan Bermotor,Target,Realisasi.</p> Febriyanti Febriyanti Mohammad Aryo Arifin Totok Sudiyanto Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0 2025-03-25 2025-03-25 7 2 207 216 10.31851/jmediasi.v7i2.15112 https://jurnal.univpgri-palembang.ac.id/index.php/mediasi/article/view/16306 <p><strong><em>ABSTRACT</em></strong></p> <p> </p> <p><em>This research aims to determine the level of financial health of PT. United Tractors Tbk 2020 - 2022. By analyzing financial ratios in the form of liquidity (current ratio, Quick Ratio). Solvency Ratio (Debt To Total Assets, Debt To Equity Ratio), Profitability Ratio (Net Profit Margin, Return On Investment, Return On Equity), and Activity Ratio. This research uses qualitative methods, the data collection used is documentation. The results of data analysis show that: 1) the liquidity ratio in 2020-2022 means it can be concluded that Pt United Tractors Tbk experienced a decline, in 2020-2022 this company experienced a decline but it is still said to be quite good because it is still above industry standards. 2) The results of the solvency ratio in 2020-2022 for this company experienced decreases and increases but are still said to be not good because they are above industry standards. 3) Based on the Net Profit Margin calculations in 2020-2021, Pt United Tractors Tbk is still said to be not good because it is still below industry standards. In 2022, it can be said that this company will be quite good at generating profits because it is above industry standards. 4) Based on the calculation of Total Assets Turn Over which is 2 times or 200%, from 2020-2022 this company is said to be bad because it is still below industry standards, meaning this company has not been able to maximize the assets it has.</em></p> <p><strong><em>Keywords:</em></strong> <em>Financial Ferformance Financial Ratios</em><em>.</em></p> <p><strong> </strong></p> <p><strong> </strong></p> <p><strong>ABSTRAK</strong></p> <p><strong> </strong></p> <p>Penelitian ini bertujuan untuk mengetahui tingkat kesehatan keuangan PT. United Tractors Tbk tahun 2020 - 2022. Dengan menganlisis rasio keuangan berupa likuiditas (<em>current ratio, Quick Ratio ).</em> Rasio Solvabilitas ( <em>Debt To Total Assets, Debt To Equity Ratio ), Ra</em>tio Profitabilitas ( <em>Net Profit Margin, Return On Investment, Return On Equity ), dan </em>Rasio Aktivitas. Penelitian ini menggunakan metode kualitatif, pengumpulan data yang digunakan adalah dokumentasi. Hasil analisis data menunjukkan bahwa: 1) rasio likuiditas pada tahun 2020-2022 maka dapat disimpulkan bahwa Pt United Tractors Tbk mengalami penurunan, pada tahun 2020-2022 perusahaan ini mengalami penurunan tetapi masih di katakana cukup baik karena masih di atas standar industri. 2) Hasil rasio solvabilitas pada tahun 2020-2022 perusahaan ini mengalami penurunan dan penaikan tetapi masih di katakan kurang baik karena berada di atas standar industri. 3) Berdasarkan dari perhitungan <em>Net Profit Margin</em> pada tahun 2020-2021 Pt United Tractors Tbk masih di katakan kurang baik karena masih berada di bawah standar industri. Pada tahun 2022 dapat di katakana perusahaan ini cukup baik dalam menghasilkan keuntungan karena berada di atas standar industri. 4) Berdasarkan dari perhitungan <em>Total Assets Turn Over</em> adalah 2 kali atau 200% maka dari tahun 2020-2022 perusahaan ini dikatakan buruk karena masih di bawah standar industri, artinya perusahan ini belum mampu dalam memaksimalkan asset yang dimilikinya.</p> <p><strong>Kata kunci: </strong>Kinerja keuangan, Rasio Keuangan.</p> Edwin Septi Andika Pratama Yasir Arafat Ninin Non Ayu Salmah Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0 2025-03-25 2025-03-25 7 2 192 206 10.31851/jmediasi.v7i2.16306