PENGARUH JUMLAH DAN MUTASI KENDARAAN BERMOTOR TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR DI KOTA YOGYAKARTA
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 9
Abstract
This study aims to determine the effect of the number of vehicles, vehicle input mutation, mutation of vehicle output to vehicle tax revenues (PKB) in SamsatOffice of Yogyakarta City. The nature of this research is quantitative research. Sources of data used are secondary data contained in Office Samsat City Yogyakarta. The population in this study is the number of motor vehicles, the number of mutations motor vehicle input, mutation of motor vehicle output and acceptance of PKB in Office Samsat City Yogyakarta. The sample used is the number of taxpayers whopay motor vehicle taxes, the number of vehicles that do the mutation of motor vehicle inputs, the number of vehicles that do the mutation of motor vehicle and vehicle tax revenues (PKB) in Samsat Office of Yogyakarta City during 2014 to 2017 period. The results showed that the value of F arithmetic 23606 is greater than the value of F table 2.82 with significance 0.00 <0.05. This shows that the number of motor vehicles (X1), motor vehicle input mutation (X2) and mutation of motor vehicle output (X3) have an effect simultaneously on PKB acceptance in Yogyakarta City. Partially the number of motor vehicles (X1) has a positive effect on the acceptance of PKB in Samsat Office of Yogyakarta City. This is evidenced by the significance of 0.000 <0.05 and t count of 5.932> 1.680. Motor vehicle input mutation (X2) has a positive effect on PKB acceptance in Samsat Office of Yogyakarta City. This is evidenced by the significance of 0.007 <0.05 and t arithmetic of 2.812> 1.680. Mutation of motor vehicle output (X3) have a positive effect on PKB acceptance in Samsat Office of Yogyakarta City. This is evidenced by the significance of 0.037 <0.05 and t arithmeticof 2.156 <1.680.
Authors and Affiliations
Miftah Saputra
Keywords
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- EP ID EP656652
- DOI 10.26460/ed_en.v1i9.592
- Views 213
- Downloads 0
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