Abstract:
The Influence of Tax Contribution of
Two-wheeled Vehicle and Four-wheeled Vehicle on Local Revenue in The
Province of South Sulawesi, was guided by Dr. Muhtar Sapiri, S.E., M.M., M.Kes
and Ripa Fajarina Laming, S.E., Ak., M.Si., CA.
This research was aimed to examine the influence of tax contribution of
two-wheeled vehicle and four-wheeled vehicle on local revenue in the province of
South Sulawesi during the period 2014-2019.
The object in this research is Regional Revenue Agency South Sulawesi
Province. The method of analysis used is multiple linear regression.
The results of this research showed that the variables of two-wheeled
vehicle and four-wheeled vehicle tax have a positive influence on local revenue
simultaneously based on 𝑓𝑐𝑜𝑢𝑛𝑡 420,806 > 6,94 𝑓𝑡𝑎𝑏𝑙𝑒. The t stat result showed
that 𝑡𝑐𝑜𝑢𝑛𝑡 2,929 < 3,182 𝑡𝑡𝑎𝑏𝑙𝑒 meaning that two-wheeled vehicle tax has a
negative influence partially on local revenue. Meanwhile the four-wheeled vehicle
tax has a positive influence partially on local revenue as shown on the t stat result
𝑡𝑐𝑜𝑢𝑛𝑡 4,968 > 3,182 𝑡𝑡𝑎𝑏𝑙𝑒.
