Open AccessAnalysis of factors affecting motor vehicle tax revenue (South Sumatra Province 2006-2020)
Author(s) -
Muhammad Hasan Basri,
Isnurhadi Isnurhadi,
Marlina Widiyanti,
Mohamad Adam
Publication year - 2021
Publication title -
international journal of management, it and social sciences
Language(s) - English
Resource type - Journals
ISSN - 2395-7492
DOI - 10.21744/irjmis.v9n1.2009
Subject(s) - revenue , tax revenue , investment (military) , per capita , inflation (cosmology) , consumption (sociology) , economics , business , agricultural economics , public economics , finance , demography , political science , population , social science , physics , sociology , politics , theoretical physics , law
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.