PENGARUH PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH DI TAKALAR

Abstract

.The Effect of Motor Vehicle Tax and Cost of Vehicle to the Regional Income of the Takalarguided by Dr. Muhtar Sapiri, SE., MM., M. Kes and H. Muh. Idris, SE.,M.Si. The purpose of this study is to determine effect of Motor Vehicle Tax, Cost Of Vehicle on Regional Income in Takalar.The data used are secondary data that uses time series from 2014 to 2017, using library research and documentation method done at UPT Revenue Takalar Region Bapenda South Sulawesi Province. Data analysis used in this research is multiple linear regression analysis. The results of this study based on statistical calculations with SPSS 21 shows that Motor Vehicle Taxeffect on regional income in Takalar with significant value of 0,019 < 0,05 and value t count 33,219 > t table 12,7, cost of vehicleno effect on regional income in Takalar with significant value of 0,109 > 0,05 and value t count 5,796 < t table 12,7 because most vehicle owners who have used sale and purchase transactions of used vehicles don’t change the transfer fee, and simultaneously the Motor Vehicle Tax and the cost of vehicle effect on regional income in Takalar with significant value of 0,026 < 0,05 and value F count 749,297 > F table 19,0