ANALISIS EFEKTIVITAS DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SUMATERA BARAT
ABSTRACT: Motor vehicle tax is
one of local tax that contributed greatly to the revenue of Local Taxes in West
Sumatra. This research aims to analyze the effectiveness and the factors that
influence revenue of motor vehicle tax in West Sumatra . The factors suspected
to affect revenue of motor vehicle tax in West Sumatra are the number of motor
vehicles , number of population and economic growth . The data used in thisstudy
is secondary data 2007-2011 . The results of this study indicate that number of
vehicles and population affect the revenue of motor vehicle tax, whereas
economic growth does not affect to revenue of Vehicle Tax in West Sumatra .
Therefore, Dinas Pengelola Keungan Daerah (DPKD) can consider the number of
vehicles and the number of population in
setting policy on motor vehicle tax. In addition to increasing the revenue of
the motor vehicle tax, DPKD can improve services in the motor vehicle tax payment
process and socialize taxpayer liability.
Penulis: Yuskar, Febri Yanti
Kode Jurnal: jpakuntansidd140756
