Analisis Pengaruh Tarif Pajak, Tunggakan Pajak, Denda Pajak Dan Jumlah Kendaraan Bermotor Roda Dua Terhadap Penerimaan Pajak Kendaraan Bermotor Roda Dua Pada UPTD Badan Pendapatan Dan Aset Daerah (BAPENDA) Se Provinsi Nusa Tenggara Timur

TEKU, Maria Rosalinda Uta (2021) Analisis Pengaruh Tarif Pajak, Tunggakan Pajak, Denda Pajak Dan Jumlah Kendaraan Bermotor Roda Dua Terhadap Penerimaan Pajak Kendaraan Bermotor Roda Dua Pada UPTD Badan Pendapatan Dan Aset Daerah (BAPENDA) Se Provinsi Nusa Tenggara Timur. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

The thesis entitled "The Analysis of the Effect of Tax Rates, Tax Arrears, Tax Penalties and Number of Two-wheeled motorized vehicle on Two-wheeled motorized vehicle Tax Revenues at UPTD Regional Revenue and Assets Agency (BAPENDA), East Nusa Tenggara Province", is written by Maria Rosalinda Uta Teku, 8112191028MM, under the supervision of Dr. Simon Sia Niha, SE., M.Si and Rere Paulina Bibiana SE, M.Si. This research is conducted because the number of paid tax of motor vehicle in NTT Province did not meet the set target. This study aims to know: (1) the significance of the effect of two-wheeled motorized vehicle vehicle tax rates, two-wheeled motorized vehicle vehicle tax arrears, wheeler vehicle tax penalties and the number of two-wheeled motorized vehicle partially on two-wheeled motorized vehicle vehicle tax revenues in NTT Province; (2) the significance of the effect of two-wheeled motorized vehicle tax rates, two-wheeled motorized vehicle tax arrears, two-wheeled motorized vehicle tax penalties and the number of two-wheeled motorized vehicle simultaneously on twowheeled motorized vehicle tax revenues in NTT Province. The data are collected using interviews and documentation study, and then are analyzed applying the inferential statistic. The results of t-test indicate that the two-wheeled motorized vehicle tax rate has a negative and significant effect on the two-wheeled motorized vehicle tax revenue. The two-wheeled motorized vehicle vehicle tax arrears have a positive and significant effect on two-wheeled motorized vehicle tax revenue. The two-wheeled vehicle taxpenalties have a positive but insignificant effect on the two-wheeled motorized vehicle tax revenue. The variable number of two-wheeled vehicles has a positive and significant effect on tax revenue for two-wheeled vehicles. The results of F-test show that twowheeled motorized vehicle tax rates (X1), two-wheeled motorized vehicle tax arrears (X2), two-wheeled motorized vehicle tax penalties (X3) and the number of two-wheeled motorized vehicle (X4) simultaneously have a positive and significant effect on the on the two-wheeled motorized vehicle tax revenue. The results of determination coefficient (R2) show that four independent variables contribute 96.8% on two-wheeled motorized vehicle tax revenue in NTT Province. It is recommended to the management of UPTD BAPENDA NTT Province to be able to take advantage of the IT developments by creating innovations in motor vehicle tax payments, to offer services closer to the community, to reduce motor vehicle tax receivables and to continuously urge taxpayers to immediately purchase motor vehicle tax.

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