ANALISIS PENGARUH PAJAK KENDARAAN BERMOTOR, BEA BALIK NAMA KENDARAAN BERMOTOR DAN PAJAK BAHAN BAKAR KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI KEPULAUAN BANGKA BELITUNG

Abstract

      The purpose of writing this thesis is to find out regional taxes that have comparative advantage and prove the influence of vehicle tax, cost of vehicle and vehicle fuel tax toward locally-generated revenue in the Province of Bangka Belitung Island. The research was using Location Quotient Analysis (LQ) and multiple linier regression. The result of Location Quotient Analysis (LQ) is vehicle tax, cost of vehicle and vehicle fuel tax have comparative advantage compared to other regional taxes. The result of regression equation is locally-generated revenue = -159641,3 + 3,142893 vehicle tax + 0,7176234 cost of vehicle + 0,7030886 vehicle fuel tax. The result of simultaneous hypothesis test (F-test) showed that vehicle tax, cost of vehicle and vehicle fuel tax have positive influence toward locally-generated revenue with a probability level 0,044918. The result of partial hypothesis test (t-test) showed that vehicle tax, cost of vehicle and vehicle fuel tax have no influence toward locally-generated revenue. However, vehicle tax, cost of vehicle and vehicle fuel tax have a tendency to increase locally-generated revenue if seen from a positive value in the regression equation. The value of determination coefficients test (R²) is 0,998462. That value can be explained that vehicle tax, cost of vehicle and vehicle fuel tax have power about 99,8462% to explain the locally-generated revenue while the remaining 0,1538% are explain by other factors. The result of multicollinearity is there is no multicollinearity between the independent variables.