PENGARUH KONTRIBUSI PAJAK KENDARAAN BERMOTOR RODA DUA DAN RODA EMPAT TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI SELATAN

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.