Text

PENGARUH PENERIMAAN PAJAK KENDARAAN BERMOTOR DAN PAJAK BAHAN BAKAR KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF MOTOR VEHICLE TAX REVENUE AND MOTOR FUEL TAX ON AUTHENTIC REVENUE IN THE CITY OF BATAM Written by: Ernike Sari Pasaribu NIM: 1732199 The purpose of this study was to determine the effect of PKB, PBBKB acceptance on PAD. The method used is descriptive analysis, correlation coefficient, coefficient of determination, hypothesis testing (t and f tests), simple linear regression analysis, and multiple linear regression analysis. The research results are as follows: Descriptive analysis of PKB with an average value of 3.83 means good. PBBKB average value of 3.02 means good. PAD average value of 3.30 means good. The correlation coefficient of PKB to PAD is 0.786, which means that the correlation is strong. PKB hypothesis test tcount 2.198> t table 2.35336, a significant level of 0.004 <0.05 means that there is a significant influence between PKB and PAD. The coefficient of determination for PKB r = 0.671 means that the contribution of PKB is 67.1% with PAD. The simple linear regression equation for PKB to PAD is as follows: Y = 1.129 + 5.670X means that an increase in PKB is one rupiah, then it increases PAD by 1.129. The correlation coefficient of PBBKB to PAD is 0.793, which means that the correlation is strong. Hypothesis test t count 2.210> t table 2.35336, a significant level of 0.003 <0.05 means that there is a significant influence between PBBKB and PAD. The coefficient of determination of PBBKB r = 0.637 means that the contribution of PBBKB is 63.7% with PAD. The simple linear regression equation for PBBKB to PAD is as follows: Y = 1.943 + 4.495X means that an increase in PBBKB of one rupiah will increase PAD by 1.943. Simultaneous test f count 1.994> f table 9.28, a significant level of 0.004 <0.05 means that there is a significant effect between PKB, PBBKB on PAD. While the multiple linear regression is as follows: Y = 1.405 + 3.019 + 2.450 means that if PKB, PBBKB increases by one rupiah, it will increase PAD by 1.405. It can be concluded that PKB, PBBKB on PAD have a significant effect. Keywords: Motor vehicle tax, motor vehicle fuel tax, local revenue.