ANALISIS PAJAK KENDARAAN BERMOTOR DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH DI PROVINSI JAWA TENGAH

Abstract

Development aims for the public welfare and implemented through government funding. Financing local government revenue comes from the area, one of which taxes. Which have the potential tax increase along with advances in technology and standards needs are secondary to the primary motor vehicle tax. Central Java as the province has the third highest in Java has a solid economy. The economy is directly supported by the transport sector. One example is a motor vehicle. The purpose of this study was to determine the development and contribution of motor vehicle tax (PKB) to PAD in Central Java province during 2003 to 2012, megidentifikasi influence the number of vehicles, number of residents, and the transportation sector to GDP acceptance of Motor Vehicle Tax (PKB) in Central Java Province, as well as policies that can be applied to increase the motor vehicle tax. This study used a multiple linear regression model (Multiple Linear Regression Method) by the method of least squares or ordinary least squares (OLS) with time series data (time series) and SWOT Analysis. The dependent variable used is the number of motor vehicle tax revenue, while the independent variable is the number of population, number of vehicles, and the transportation sector GDP. Based on the analysis, it can be concluded that the population is not a significant positive effect on the acceptance of CLA, while the number of vehicles and the transportation sector GDP showed a positive and significant impact on acceptance of PKB. Government strategies that can be used to improve motor vehicle tax revenues by applying the SWOT analysis is to reform the management of motor vehicle taxes both in terms of human resources, bureaucracy, services, socialization, technology improvements, and support facilities improvements in traffic safety