Analisis pengaruh Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah di Provinsi Jawa Timur tahun 2013 - 2019

Authors

  • Nimas Galuh Savitri D3 Akuntansi Universitas Merdeka Malang
  • Ary Yunita Anggraeni D3 Akuntansi Universitas Merdeka Malang

DOI:

https://doi.org/10.26905/j.bijak.v3i1.6574

Abstract

This study aims to prove whether the Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fees (BBNKB) have an effect on Regional Original Revenue (PAD) at the Regional Revenue Agency of East Java Province. The data used in this study is the realization of Motor Vehicle Tax (PKB) and the realization of Motor Vehicle Name Transfer (BBNKB) as well as the realization of Regional Original Income at the Regional Revenue Agency of East Java Province in 2013-2019. In this study the test model used was linear regression. multiple. The results of this study are the motor vehicle tax variable has a significant effect on regional original income and the transfer fee for motorized vehicles has no significant effect on regional original income.

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Published

2022-05-12

Issue

Vol. 3 No. 1 (2021): February 2021

Section

Articles

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JURNAL BISNIS DAN PERPAJAKAN (BIJAK) - D3 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang Published by University of Merdeka Malang, is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.