Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Innovation Research and Knowledge
Rita Putri Wulandari
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Mahaputra Muhammad Yamin
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) DAN BEA BALIK NAMA KENDARAAN BRMOTOR (BBNKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PROVINSI SUMATERA BARAT Rita Putri Wulandari; Rita Dwi Putri; Lili Wahyuni
Journal of Innovation Research and Knowledge Vol. 2 No. 5: Oktober 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Motor Vehicle Tax and Motor Vehicle Transfer Fee on Regional Original Income in West Sumatra Province in 2012 - 2021. The type of data used is secondary data in the form of realization of motor vehicle tax receipts, transfer fees for motorized vehicles and regional original income for the period 2012 - 2021. The sample in this study uses total sampling. The analysis used includes normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, hypothesis testing, and coefficient of determination R square. The results of this study indicate that (1) Motor Vehicle Tax has an effect on Regional Original Income. This is evidenced by the value of t arithmetic 10,066 > t table 1,895 while for significance 0,000 < 0,05. (2) The Transfer Fee for Motor Vehicles does not affect the Regional Original Revenue. This is evidenced by the value of t arithmetic 1,329 < t table 1,895, while for significance 0,220 > 0,05. (3) Motorized Vehicle Tax and Motor Vehicle Transfer Fees simultaneously affect Regional Original Income. This is evidenced by the calculated F value 50,745 > F table 4,737 with a significance of 0,000 < 0,05.
Co-Authors Lili Wahyuni Rita Dwi Putri