The Effect of Tax Arrears and Motor Vehicle Tax Revenue on Regional Revenue
Authors/Creators
- 1. Universitas Putra Indonesia
Description
As the development of motorized vehicles advances every year, this should have an impact on tax revenues, but basically there is no influence from the increase in vehicles every year on tax revenues and motor vehicle tax arrears. Likewise, what happens in the Cianjur Regency area is that every year the number of vehicles increases, revenue should also increase and arrears decrease, basically the increase in vehicles every year has no impact on tax revenues and arrears in the Cianjur Regency area, even to the point that targets and realizations are not achieved. Motor vehicle tax receipts and arrears which affect regional income in the Cianjur Regency area. So with this the researcher aims to find out how big the influence of tax arrears and motor vehicle tax revenue is on regional income in the Cianjur Regency area. The method used is a descriptive associative quantitative method, and produces an influence of tax arrears and motor vehicle tax revenues on regional income in the Cianjur Regency area of 75.5%
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Additional details
Identifiers
Related works
- Is compiled by
- 10.59890/ijebma.v4i1.700 (DOI)
Dates
- Accepted
-
2022-01-22
References
- Ayu Triani Utami (2014). "Analysis of Motor Vehicle Tax and Factors that Influence and Contribute to Original Income" (Case Study of Central Java Province).
- Dewi Hasmayna (2019). "Analysis of Motor Vehicle Tax Revenue (PKB) in Increasing Regional Original Income" (Case Study of Central Aceh Province, Takengon City).
- Elvanda Dwi Atmoko (2020). "The Influence of Taxpayer Knowledge and Awareness on Motor Vehicle Taxpayer Compliance" (Samsat Surabaya Case Study).
- Frans Eric Junior Siahaan (2019). "Analysis of Motor Vehicle Tax Revenue (PKB) in Increasing Regional Income" (Palembang Samsat Case Study).
- Hidayat, Nour. 2013.Tax Audit (Avoiding and Confronting).PT Elex Media Komputindo Kompas Gramedia, IKAPI: Jakarta