Jurnal Ekonomi
Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember

THE EFFECT OF TAXES, INCENTIVES FOR ELIMINATION OF FINES AND EXEMPTION OF OWNERSHIP DUTIES ON THE LEVEL OF REGIONAL TAX REVENUE OF WEST JAVA PROVINCE DURING THE COVID-19 PANDEMIC

Asep Effendi (Universitas Sangga Buana, Bandung, Indonesia)



Article Info

Publish Date
29 Oct 2022

Abstract

During the CoVD-19 epidemic, this study will examine the impact of local tax relief (PKB) and motor vehicle transfer fees (BBNKB) provided under the Triple Profit Plus Program. The EViews-12 application was used to analyze panel data for this descriptive and verification research technique., a secondary data source for local taxes at the Bapenda of West Java Province during the Triple Profit Plus Program in 2021, with a population of 170 using the Cluster Random Sampling technique, and 95 Samsat offices as samples. During the Covid-19 Pandemic, West Java Province motor vehicle tax circumstances, incentives for the eradication of motor vehicle tax fines, free transfer of motorized vehicles, and regional tax revenues are in good shape, with regional tax revenues increasing. The positive correlation between local taxes and test scores is heavily influenced by a wide range of independent variables. The results of simultanous and partial tests of motor vehicle taxes, incentives for the elimination of motor vehicle tax fines, and free transfer of motorized vehicles have a significant impact on the direction of a good relationship with local tax revenues.

Copyrights © 2022






Journal Info

Abbrev

Ekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p. ISSNĀ 2301-6280, e. ISSNĀ 2721-9879] is a peer-reviewed journal published Half times a year (June, and December) by SEAN Institute. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts ...