Jurnal Riset Akuntansi dan Bisnis
Vol 14, No 2 (2014): JURNAL RISET AKUNTANSI DAN BISNIS

ANALISIS EFEKTIVITAS DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SUMATERA BARAT

Yuskar. , Febri Yanti (Unknown)



Article Info

Publish Date
14 Nov 2015

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.

Copyrights © 2014






Journal Info

Abbrev

akuntan

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of ...