Effect of Progressive Tax and Tax Arrears on Revenue Transfer of Motor Vehicle Fee in South Sumatra Province

Vialeta, Putri and Susetyo, Didik and Yulianita, Anna (2020) Effect of Progressive Tax and Tax Arrears on Revenue Transfer of Motor Vehicle Fee in South Sumatra Province. Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019), 142. pp. 310-314. ISSN 2352-5428

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Abstract

The purpose of this research is to find out and analyze the Effect of Progressive Tax and Tax Arrears on the Revenue Transfer Fee of Motorized Vehicles in South Sumatra Province. In this writing the type of data used is panel data. The sample in this study was 16 RegencyCity UPTs during 2017-2018. The analysis technique used was Ordinary Lest Squared (OLS). The results obtained and showed that the progressive tax and motor vehicle arrears have a significant effect on customs revenue. Behind the name of a motor vehicle in the period 2017-2018, it can be seen from the F-statistic value of 568,0266 which is greater than the F-table value of 0,051302 with a significance level of α = 5%. This is supported by the probability value of 0.000000 where the value is significant to alpha of 5 percent.

Item Type: Article
Subjects: H Social Sciences > HG Finance > HG8111-8123 Government policy. State supervision
H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
H Social Sciences > HJ Public Finance > HJ2336-2337 Tax exemption
H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
H Social Sciences > HJ Public Finance > HJ3801-3844 Revenue from sources other than taxation
H Social Sciences > HJ Public Finance > HJ9103-9695 Local finance. Municipal finance Including the revenue, budget, expenditure, etc. of counties, boroughs, communes, municipalities, etc.
K Law > K Law (General) > K3820-3836 Economic constitution, policy, planning, and development
P Language and Literature > PQ Romance literatures > PQ5901-5999 Regional, provincial, local, etc.
Divisions: 01-Faculty of Economics > 60101-Economics (S2)
Depositing User: Dr Anna Yulianita
Date Deposited: 27 Aug 2022 00:51
Last Modified: 27 Aug 2022 00:51
URI: http://repository.unsri.ac.id/id/eprint/77453

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