ANALISIS PENGARUH PENERIMAAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI BANGKA BELITUNG TAHUN 2012-2016

Abstrak

           This study aims to determine the effect of Motor Vehicle Tax and Motorcycle Vehicle ownership reverse cost Title to the Local Revenue of Bangka Belitung Islands Province. The result of the research shows that the variable of Motor Vehicle Tax has an effect on the original income of the region, in the form of Motorcycle Vehicle ownership reverse cost, does not affect the local revenue.Based on the results simultaneously using Test F and it is found that the value of F_hitung of 34.230 > F_tabel 19,00, where there is influence between the Motor Vehicle Tax and Motorcycle Vehicle ownership reverse cost to the Local Revenue. In partial result using T Test, the comparison between t_hitung and t_table for Motor Vehicle Tax shows t_hitung is bigger than t_table (6,044> 4,30265) means that Motor Vehicle Tax shows significant influence to Local Revenue. Also on result Comparison between t_hitung and t_table for debt level show t_hitung is smaller than t_table (0,481 < 4,30265) means Motor vehicle reverse cost reveals insignificant influence to Local Revenue.