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All Journal Indonesian Accounting Research Journal
Titin Sulastri
Jurusan Akuntansi, Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Motor Vehicle Numbers and Regional GDP on Motor Vehicle Tax Revenue in West Java, 1995-202 Titin Sulastri; Yeti Apriliawati
Indonesian Accounting Research Journal Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i2.7232

Abstract

This study examines the effects of the number of motor vehicles and Gross Regional Domestic Product (GRDP) on Motor Vehicle Tax (MVT) revenue in West Java Province during 1995-2025. Using a quantitative explanatory approach, this research employs annual time-series secondary data obtained from the Central Statistics Agency (BPS) and the Regional Revenue Agency (Bapenda) of West Java Province. Data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression. The results indicate that the number of motor vehicles has a positive and significant effect on MVT revenue, whereas GRDP has no significant partial effect. Simultaneously, both variables significantly influence MVT revenue (Sig. = 0.000). The adjusted R-square value of 0.914 indicates that 91.4% of the variation in MVT revenue is explained by the two independent variables. These findings suggest that increasing vehicle ownership is the dominant factor affecting MVT revenue, highlighting the importance of improving vehicle administration and taxpayer compliance to optimize regional tax revenue.
Co-Authors Yeti Apriliawati, Yeti