Pengaruh Kontribusi Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah Provinsi Jawa Barat: Studi Empirik pada Dinas Pendapatan Provinsi Jawa Barat

TL;DRAbstract

Vehicles tax and vehicles mutation charge are sources of original local revenues which provides a massive contribution towards government’s financial and regional’s development in West Java Province. The purpose of this research is to investigate the effect of vehicles tax and vehicles mutation charge contributions towards original local revenues. This research uses data from target report and vehicles tax, vehicles mutation charge realization and also West Java province’s original local revenues report 2006-2010. The data are analyzed by using multiple regressions which is examined by classical assumptions. The result shows that there is a significant effect. Partially, vehicles tax has met its effect as 53,7% and vehicles mutation charge as 40,2 % towards original local revenues of West Java Province. Vehicles tax and vehicles mutation charge variables provides a significant effect towards original local revenue of West Java Province as 93,9% at one time.

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