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Yuskar. , Febri Yanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS EFEKTIVITAS DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SUMATERA BARAT Yuskar. , Febri Yanti
Jurnal Riset AKuntansi dan Bisnis Vol 14, No 2 (2014): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v14i2.412

Abstract

Motor vehicle tax is one of local tax that contributed greatly to the revenue of LocalTaxes in West Sumatra. This research aims to analyze the effectiveness and thefactors that influence revenue of motor vehicle tax in West Sumatra . The factorssuspected to affect revenue of motor vehicle tax in West Sumatra are the number ofmotor vehicles , number of population and economic growth . The data used in thisstudy is secondary data 2007-2011 . The results of this study indicate that number ofvehicles and population affect the revenue of motor vehicle tax, whereas economicgrowth does not affect to revenue of Vehicle Tax in West Sumatra . Therefore, DinasPengelola Keungan Daerah (DPKD) can consider the number of vehicles and thenumber of population in setting policy on motor vehicle tax. In addition to increasingthe revenue of the motor vehicle tax, DPKD can improve services in the motorvehicle tax payment process and socialize taxpayer liability.
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