International Journal of Economics, Business Management and Accounting
Vol. 4 No. 1 (2022): January 2022

The Effect of Tax Arrears and Motor Vehicle Tax Revenue on Regional Revenue

Dody Faraitody Teguh (Universitas Putra Indonesia)
Astri Dwi Andriani (Universitas Putra Indonesia)
Muhamad Fikri Esa Putra Humaedi (Universitas Putra Indonesia)



Article Info

Publish Date
28 Nov 2023

Abstract

As the development of motorized vehicles advances every year, this should have an impact on tax revenues, but basically there is no influence from the increase in vehicles every year on tax revenues and motor vehicle tax arrears. Likewise, what happens in the Cianjur Regency area is that every year the number of vehicles increases, revenue should also increase and arrears decrease, basically the increase in vehicles every year has no impact on tax revenues and arrears in the Cianjur Regency area, even to the point that targets and realizations are not achieved. Motor vehicle tax receipts and arrears which affect regional income in the Cianjur Regency area. So with this the researcher aims to find out how big the influence of tax arrears and motor vehicle tax revenue is on regional income in the Cianjur Regency area. The method used is a descriptive associative quantitative method, and produces an influence of tax arrears and motor vehicle tax revenues on regional income in the Cianjur Regency area of 75.5%

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Journal Info

Abbrev

ijebma

Publisher

Subject

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

Description

International Journal of Economics, Business Management and Accounting (IJEBMA) is a research journal in the discipline of economics, business, management, information management, and accounting which is aimed to contribute to a novelty or state-of-the-art academic development or real-world business ...