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All Journal Kajian Ekonomi dan Akuntansi Terapan
Dani Setya Lasmana
Universitas Muhammadiyah Cirebon
Economics, Econometrics & Finance Other

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Pengaruh Pajak Kendaraan Bermotor dan Kepatuhan Wajib Pajak terhadap Pendapatan Asli Daerah di Kabupaten Majalengka Dani Setya Lasmana; Moh. Taufik Azis; Fitriya Sari
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 3 (2026): September: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i3.2608

Abstract

This study aims to analyze the effect of Motor Vehicle Tax (PKB) and Taxpayer Compliance on Regional Original Revenue (PAD) in Majalengka Regency. This study uses a quantitative approach with secondary data consisting of monthly PKB, Taxpayer Compliance, and PAD data from January 2021 to December 2025, comprising 60 observations. Data were analyzed using multiple linear regression with SPSS through classical assumption tests, t-test, F-test, and coefficient of determination. The results show that Motor Vehicle Tax has a positive and significant effect on Regional Original Revenue, with a regression coefficient of 2.930, t-value of 9.469, and significance value of 0.000. Meanwhile, Taxpayer Compliance does not have a significant effect on Regional Original Revenue, with a regression coefficient of -130,028,620.077, t-value of -0.843, and significance value of 0.403. Simultaneously, Motor Vehicle Tax and Taxpayer Compliance have a significant effect on Regional Original Revenue, with an F-value of 44.876 and significance value of 0.000. The R Square value of 0.612 indicates that the two independent variables explain 61.2% of the variation in Regional Original Revenue, while the remaining 38.8% is explained by other factors outside the research model. The results are expected to provide consideration for the Majalengka Regency Government in optimizing Motor Vehicle Tax revenue and Regional Original Revenue.
Co-Authors Fitriya Sari Moh. Taufik Azis