ANALISIS JUMLAH KENDARAAN BERMOTOR, PDRB, JUMLAH PENDUDUK DAN INFLASI YANG MEMPENGARUHI PAJAK KENDARAAN BERMOTOR DI PROVINSI SUMATERA UTARA

Jurnal Manajemen Prima, Volume V, Nomor II, Juli 2015

Rabu, 13 September 2017 15:29 | Sudah dibaca 720 kali

Motor vehicle tax is one of the income resources of local government obtained from the ownership and/or possession of the motor vehicle. The revenue from motor vehicle taxes has not been as expected because its growth tends to fluctuate significantlyfluctuate. The purpose of this study was to find out the factors influencing the motor vehicle taxes and to analyze to what extent the factors can affect significantly. The factors meant are among other things the number of motor vehicles, Gross Regional Domestic Product (GRDP), the number of population, and inflation. The data used in this study were the secondary data in the forms of 1992 – 2012 time series data comprising the data of the motor vehicle taxes, Gross Regional Domestic Product (GRDP), the number of population, and inflation obtained from Sumatera Utara Provincial Revenue Service, Finance Bureau of the Office of the Governor of Sumatera Utara Province, Central Bureau of Statistics, and the other sources such as the journal and results of research. The data obtained were analyzed through the Ordinary Lease Square (OLS) method. The result of this study showed that simultaneously the number of motor vehicles, Gross Regional Domestic Product (GRDP), the number of population, and inflation had a significant influence on motor vehicle taxes in the Province Sumatera Utara. The determination coefficient value (R2) of 0,984 stating the number of motor vehicles, Gross Regional Domestic Product (GRDP), the number of population, and inflation can explain the variation of motor vehicle taxes in the Province of Sumatera Utara for 98,4%. Partially, the result of this study showed that the number of motor vehicles, Gross Regional Domestic Product (GRDP), the number of population had positive and significant influence on the motor vehicle taxes while inflation had negative and insignificant influence on the motor vehicle taxes.

Kata Kunci: Motor Vehicle Taxes, Number of Motor Vehicles, Gross Regional Domestic Product, Number Of Population, Inflation