Analysis of factors affecting motor vehicle tax revenue (South Sumatra Province 2006-2020)
Keywords:
changes in consumption, DGFB per capita, inflation, investment change, Motor Vehicle Tax (VTR)Abstract
This study aims to determine the effect of changes in investment, consumption, DGFB per capita, inflation on motor vehicle tax revenues in South Sumatra Province. Motor vehicle tax revenues were sampled with the research period 2006-2020. The research used the multiple linear regression method. The results showed that changes in investment, consumption, and inflation did not significantly affect motor vehicle tax revenues in South Sumatra in 2006-2020. Meanwhile, DGFB per capita has a significant positive effect on motor vehicle tax revenues in South Sumatra in 2006-2020.
Downloads
References
Apriliyanti, D. A. K. (2021). Strategi Peningkatan Pajak Kendaraan Bermotor di Provinsi Kalimantan Selatan (Doctoral dissertation, IPB University).
Ariasih, P., Utama, I. M. S., & Wirathi, I. G. A. P. (2013). Pengaruh Jumlah Penduduk dan PDRB per Kapita terhadap Penerimaan PKB dan BBNKB serta Kemandirian Keuangan Daerah Provinsi Bali Tahun 1991-2010. Udayana University.
Bruno, M., & Easterly, W. (1998). Inflation crises and long-run growth. Journal of Monetary economics, 41(1), 3-26. https://doi.org/10.1016/S0304-3932(97)00063-9
Carbajo, J., & Faiz, A. (1994). Motor vehicle emissions control: some policy options for developing countries. Science of the total environment, 146, 11-18. https://doi.org/10.1016/0048-9697(94)90214-3
Delucchi, M. A. (2007). Do motor-vehicle users in the US pay their way?. Transportation Research Part A: Policy and Practice, 41(10), 982-1003. https://doi.org/10.1016/j.tra.2007.06.001
Dini, S, 2015. Analisis Jumlah Kendaraan Bermotor, PDRB, Jumlah Penduduk dan Inflasi Yang Mempengaruhi Pajak Kendaraan Bermotor Di Provinsi Sumatera Utara. Jurnal Akuntansi Prima V.
Febriani, F. M. (2018). An Analysis On The Factors Which Influence Motor Vehicle Tax Revenue With Pdrb As Moderating Variable In North Sumatera. International Journal of Public Budgeting, Accounting and Finance, 1(2), 10-10.
Ferdinand, A. (2014). Metode Penelitian Manajemen: Pedoman Penelitian untuk Penulisan Skripsi Tesis dan Desrtasi Ilmu Manajemen.
Ginting, E. T. B. (2015). Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Kendaraan Bermotor Di Indonesia Periode 2008-2012 (Doctoral dissertation).
Girod, B., & De Haan, P. (2009). GHG reduction potential of changes in consumption patterns and higher quality levels: Evidence from Swiss household consumption survey. Energy Policy, 37(12), 5650-5661. https://doi.org/10.1016/j.enpol.2009.08.026
Gonçalves, C. E. S., & Salles, J. M. (2008). Inflation targeting in emerging economies: What do the data say?. Journal of Development Economics, 85(1-2), 312-318. https://doi.org/10.1016/j.jdeveco.2006.07.002
Kartika, L. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Kendaraan Bermotor di Provinsi Sulawesi Selatan (Doctoral dissertation, UNIVERSITAS NEGERI MAKASSAR).
Lumy, D. G., Kindangen, P., & Engka, D. S. (2021). Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Daerah Pada Pemerintah Provinsi Sulawesi Utara. Jurnal Pembangunan Ekonomi Dan Keuangan Daerah, 19(2), 1-16.
Montag, J. (2015). The simple economics of motor vehicle pollution: A case for fuel tax. Energy Policy, 85, 138-149. https://doi.org/10.1016/j.enpol.2015.05.020
Munawir, M., Jamal, A., & Seftarita, C. (2017). Variabel Ekonomi Makro Yang Mempengaruhi Penerimaan Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor Di Aceh. Jurnal Ekonomi dan Kebijakan Publik Indonesia, 4(2), 101-117.
Mustakim, F. R., Hidayat, M. S., & Rahmadi, S. (2016). Analisis Penerimaan Pajak Kendaraan Bermotor (PKB) di Provinsi Jambi. Jurnal Paradigma Ekonomika, 11(1).
Nasir, M. A., Huynh, T. L. D., & Tram, H. T. X. (2019). Role of financial development, economic growth & foreign direct investment in driving climate change: A case of emerging ASEAN. Journal of environmental management, 242, 131-141. https://doi.org/10.1016/j.jenvman.2019.03.112
Puspita, Y., Wicaksono, G., Kusumaningrum, N. D., Asmandani, V., & Boedijono, B. (2020). The Role of Population, Inflation and Economic Growth of Local Tax Revenues in East Java Province, Indonesia.
Qiao, Z., McAleer, M., & Wong, W. K. (2009). Linear and nonlinear causality between changes in consumption and consumer attitudes. Economics Letters, 102(3), 161-164. https://doi.org/10.1016/j.econlet.2008.12.010
Rahayu, N. P. I., & Kustina, K. T. (2019). Pengaruh Penerapan Pajak Progresif dan Perilaku Konsumtif Wajib Pajak dalam Pembelian Kendaraan Bermotor terhadap Pendapatan Asli Daerah Provinsi Bali UPT. Samsat di Kota Denpasar. WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi), 18(2), 98-103.
Ratnasari, R. (2016). Analisis Penerimaan Pajak Kendaraan Bermotor Di Provinsi Sulawesi Tenggara. JPEP (Jurnal Progres Ekonomi Pembangunan), 1(1).
Sari, A. P., Saleh, M., & Suharto, R. B. (2020). Pengaruh Jumlah Penduduk Dan Produk Domestik Regional Bruto Terhadap Pajak Kendaraan Bermotor Di Provinsi Kalimantan Timur. Jurnal Ilmu Ekonomi Mulawarman (JIEM), 4(4).
Sari, M. D. K., & Yasa, N. N. K. (2021). The role of hedonic consumption tendency mediate the effect of fashion involvement on impulsive buying. International Research Journal of Management, IT and Social Sciences, 8(1), 70-82. https://doi.org/10.21744/irjmis.v8n1.1116
Sintani, L., Fransisca, Y., Anjarini, A. D., & Mulyapradana, A. (2021). Identification of the effectiveness of higher education marketing strategies using social media. International Research Journal of Management, IT and Social Sciences, 9(1), 1-9. https://doi.org/10.21744/irjmis.v9n1.1994
Svensson, L. E. (1997). Inflation forecast targeting: Implementing and monitoring inflation targets. European economic review, 41(6), 1111-1146. https://doi.org/10.1016/S0014-2921(96)00055-4
Zubair, S., Kabir, R., & Huang, X. (2020). Does the financial crisis change the effect of financing on investment? Evidence from private SMEs. Journal of Business Research, 110, 456-463. https://doi.org/10.1016/j.jbusres.2020.01.063
Published
How to Cite
Issue
Section
Copyright (c) 2022 International research journal of management, IT and social sciences
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Articles published in the International Research Journal of Management, IT and Social sciences (IRJMIS) are available under Creative Commons Attribution Non-Commercial No Derivatives Licence (CC BY-NC-ND 4.0). Authors retain copyright in their work and grant IRJMIS right of first publication under CC BY-NC-ND 4.0. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal, and to use them for any other lawful purpose.
Articles published in IRJMIS can be copied, communicated and shared in their published form for non-commercial purposes provided full attribution is given to the author and the journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
This copyright notice applies to articles published in IRJMIS volumes 7 onwards. Please read about the copyright notices for previous volumes under Journal History.