Improving Regional Original Revenue in West Java Province Through the Use of Valuation Strategies for Determining the Selling Price and Weight of Motor Vehicles

An Examination of the Role of Valuation Methods in Raising Regional Original Revenue in West Java Province via Adjusting Sales Prices and Vehicle Weights Abstract One source of regional expenditure is original regional revenue. A rise in regional original revenue will mean more money for local governments to spend, which means they will have more leeway to make their own economic decisions. Instruments used to establish the foundation for the imposition of Motor Vehicle Tax and Motor Vehicle Transfer Tax include the selling price and weight of motor vehicles. Based on the research, it is observed that the proper application of valuation has a significant impact on the implementation of motor vehicle selling price and weight valuation. The selling price is determined using the general market price and the non-new vehicle valuation formula, while the weight formula is regulated according to vehicle type, year of manufacture, and fuel type. This procedure is expected to maximize regional revenue contribution, which in turn leads to increased infrastructure growth and environmental preservation.