The Effect of Motor Vehicle Tax on Regional Original Income (PAD) Bone Bolango District

Abstract

Tax is a source of state or regional income whose contribution is highly expected to finance development. One of the taxes that has the potential to become one of the sources to encourage local revenue is the Motor Vehicle Tax. This study aims to determine the effect of motorized vehicle tax on local revenue in Bone Bolango Regency. The results of the study show that the Motor Vehicle Tax (PKB) every year in the last 5 years (2015-2019) continues to increase in terms of realization achievement. Because it is able to make a real contribution to the PAD of Bone Bolango Regency. The results of the simple linear regression calculation and the calculation of the coefficient of determination show that the motor vehicle tax has a significant effect on PAD revenue as indicated by the value of RSquare = 0.784 or 78.4 percent. While the remaining 21.6 percent is influenced by other factors not examined. The test results are significant in the Summary Model table Sig = 0.046 > criteria (0.05) thus the regression equation model based on the research data is significant, meaning that the linear regression model meets the linearity criteria.