Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Kendaraan Bermotor (PKB) Roda Dua Di Provinsi NTT

SIAHAAN, Moni Yuniati (2018) Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Kendaraan Bermotor (PKB) Roda Dua Di Provinsi NTT. Diploma thesis, Unika Widya Mandira.

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Abstract

One kind of the taxes that tends to increase in response to technology advances and secondary need standards to be primary need is motorcycle tax. NTT Province as a developing region has natural resources and various economic potentials and could share significant contribution to regional native income, including the motorcycle revenue. The potential of motorcycle tax in NTT Province tends to increase yearly, instead of the increase of motorcycle tax delinquent payments in NTT Province. Based on the above background, the research problems were stated as follow: (1) What is the description of motorcycle tax income and its influencing factors? (2) Do PKB object, PKB delinquent tax, PKB fine, population number, and PDRB per capita, simultaneously influence the motorcycle revenue in NTT Province? (3) Do PKB object, PKB delinquent tax, PKB fine, population number, and PDRB per capita, partially influence the motorcycle revenue in NTT Province? Reffered to Hausmann test and Chow test, the used model in this study was Random effect model. The results of F test (145,6729, sig. 0.0000) indicated that PKB object, PKB delinquent tax, PKB fine, population number, and PDRB per capita, simultaneously influenced the motorcycle revenue in NTT Province. The results of t test showed that tax object (17,30521), PKB delinquent tax (-2,106387, sig. 0,0378), PKB fine (-3,609650, sig. 0.0005), population number (4.255233, sig. 0.0000), partially influenced the motorcycle revenue in NTT Province. Furthermore, t value of PDRB per capita was 0.827931 and sig. 0.4098, indicated that PDRB per capita had insignificant influence towards the motorcycle revenue in NTT Province. It is recommended, therefore, to NTT Regional Government and Regencies to raise the motorcycle revenue by introducing door to door program to solve the problems of delinquent tax and fine. Besides, the government must inform the people to be aware of their duty to pay tax, through electronic and printing media, especially the delinquent tax and fine.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: the motorcycle revenue, PKB object, PKB delinquent tax, PKB fine, population number, and PDRB per capita.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HE Transportation and Communications
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomika dan Bisnis > Program Studi Magister Manajemen > Konsentrasi Keuangan Daerah
Depositing User: Tefa Frisca Yolanda
Date Deposited: 15 May 2020 00:52
Last Modified: 15 May 2020 00:52
URI: http://repository.unwira.ac.id/id/eprint/2551

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