<![CDATA[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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