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All Journal International Journal of Public Budgeting, Accounting and Finance
Febriani, Fiona Marpaung
Asosiasi Dosen Akuntansi Indonesia
Economics, Econometrics & Finance

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AN ANALYSIS ON THE FACTORS WHICH INFLUENCE MOTOR VEHICLE TAX REVENUE WITH PDRB AS MODERATING VARIABLE IN NORTH SUMATERA Febriani, Fiona Marpaung
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Motor vehicle tax is one of the Regional Government’s tax revenues which are obtained from motor vehicle ownership and/or possession. The revenue of motor vehicle tax cannot be realized since its development is significantly fluctuating. The objective of the research was to find out some factors (population, the number of motor vehicles, consumption, investment, and inflation) which influenced motor vehicle tax which PDRB (Gross Regional Domestic Revenue) as moderating variable. The data were analyzed by using time series (2012-2016) in North Sumatera Province. The result of the research showed that, simultaneously, population, the number of motor vehicles, consumption, investment, and inflation   had significant influence on motor vehicle tax. Partially, population, the number of motor vehicles, and investment had positive and significant influence on motor vehicle tax, but consumption and inflation did not. PDRB could not moderate the correlation of population, the number of motor vehicles, consumption, investment, and inflation with motor vehicle tax.
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