Analisis pengaruh Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah di Provinsi Jawa Timur tahun 2013 - 2019

Nimas Galuh Savitri (D3 Akuntansi Universitas Merdeka Malang)
Ary Yunita Anggraeni (D3 Akuntansi Universitas Merdeka Malang)

Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Vol 3, No 1 (2021): February 2021

This study aims to prove whether the Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fees (BBNKB) have an effect on Regional Original Revenue (PAD) at the Regional Revenue Agency of East Java Province. The data used in this study is the realization of Motor Vehicle Tax (PKB) and the realization of Motor Vehicle Name Transfer (BBNKB) as well as the realization of Regional Original Income at the Regional Revenue Agency of East Java Province in 2013-2019. In this study the test model used was linear regression. multiple. The results of this study are the motor vehicle tax variable has a significant effect on regional original income and the transfer fee for motorized vehicles has no significant effect on regional original income.