Analysis of Factors Affecting Motor Vehicle Tax Revenue(South Sumatra Province 2006-2020)

M. Hasan, Basri and Isnurhadi, Isnurhadi and Widiyanti, Marlina and Adam, Mohamad (2023) Analysis of Factors Affecting Motor Vehicle Tax Revenue(South Sumatra Province 2006-2020). International Research Journal of Management, IT & Social Sciences, 9 (1). pp. 99-105. ISSN 2395-7492

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Abstract

This study aims to determine the effect of changes in investment, consumption, DGFB per capita, inflation on motor vehicle tax revenues in South Sumatra Province. Motor vehicle tax revenues were sampled with the research period 2006-2020. The research used the multiple linear regression method. The results showed that changes in investment, consumption, and inflation did not significantly affect motor vehicle tax revenues in South Sumatra in 2006-2020. Meanwhile, DGFB per capita has a significant positive effect on motor vehicle tax revenues in South Sumatra in 2006-2020. These results indicate that an increase in the income of the people of South Sumatra will encourage tax compliance, one of which is the motor vehicle tax. These results clarify that an increase in income will encourage people to be more aware of their obligations. An increase in income apart from tax compliance can also be associated with increased motor vehicle purchases. The more the number of motorized vehicles, the more tax revenue from these vehicles also increases following the tax theory that has been put forward.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 61001-Management (S3)
Depositing User:	Ph.D Isnurhadi Isnurhadi
Date Deposited:	17 Apr 2023 07:16
Last Modified:	17 Apr 2023 07:16
URI:	http://repository.unsri.ac.id/id/eprint/96844

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