PROGRESSIVE RATE MOTOR VEHICLE TAXES AND TRANSFER OF NAME DUTY ON REGIONAL ORIGINAL INCOME DURING COVID 19 PANDEMIC AT UPT. SAMSAT MEDAN SELATAN

Pandapotan Ritonga, Dwi Hidayah Aritonang

Abstract


This study aims to determine the progressive rate of motor vehicle tax on local revenue during the COVID-19 pandemic at UPT. South Medan Samsat. To find out the transfer fee for local original income during the COVID-19 pandemic at UPT. South Medan Samsat. To find out the progressive rate motor vehicle tax and transfer fees on local revenue at UPT. Samsat, South Medan. This research uses associative research. The population and sample in this study were employees at the UPT office. South Medan Samsat as many as 100 people. The data collection technique used in this study was distributing questionnaires to employees at UPT. South Medan Samsat. The data analysis technique used in this study is quantitative data analysis using multiple regression, classical assumption test, hypothesis testing, coefficient of determination, testing in this study was carried out using SPSS version 22.0 software. The results of this study indicate that partially Progressive Tariff Motor Vehicle Tax has an effect on Regional Original Income at UPT.Samsat, South Medan. The Transfer Fee for Motorized Vehicles has an effect on Regional Original Income at UPT.Samsat, South Medan. And simultaneously the Progressive Tariff Motor Vehicle Tax and Transfer Fees have an effect on Regional Original Income at UPT.Samsat, South Medan

Keywords: Progressive Tariff Motor Vehicle Tax, Transfer Fee, Local Revenue.


Full Text:

PDF

References


Azuar Juliandi, Irfan, and S. M. (n.d.). Business Research Methods. Medan: UMSU Press.

Diah, E. (2017). Effect of Motor Vehicle Tax and Motor Vehicle Transfer Fee

South Sumatera Province. Sriwijaya State Polytechnic Accounting Journal.

Ghozali, I. (2009). Multivariate Analysis Application with SPSS Program. Semarang: UNDIP.

Ghozali, I. (2014). IBM SPSS Multivariete Analysis 23. Yogyakarta: Undip.

Ghozali, I. (2016). Applications of Multivariate Analysis With IBM SPSS 22. Edition 8.

Semarang: Diponegoro University Publishing Agency.

Harjo, D. (2013). Indonesian taxation. Jakarta: Media Wacana Partner Publisher.

Hasan, A. (2010). Marketing. Yogyakarta.

Hasan, I. (2001). Statistical Subject Matter 2 (Inferential Statistics). Jakarta: PT. Bumi Aksara.

Husein, U. (2008). Research Methods for Business Thesis and Thesis. Jakarta: PT. Raja Grafindo

Homeland.

Juliandi A, Irfan, M. S. (2014). Business Research Methodology. Medan: UMSU Press.

Kusuma, K. C. (2016). Effect of Tax Service Quality, Tax Understanding and Sanctions

Taxes on the Compliance of Individual Taxpayers in Paying Taxes. Essay.

Mardiasmo. (2009). Public sector accounting. Yogyakarta: CV Andi Offset.

Mardiasmo. (2013). Taxation. In Revised Edition. Yogyakarta.

Margaretha, A. (2015). The Effect of Motor Vehicle Tax Revenue and Transfer Fees

Motor Vehicles Against Regional Original Income in the Province of South Sumatra.

Journal of Economics, 8, 112.

Nugraha, H. A. (2012). Application of Progressive Tax on Motor Vehicle Taxpayers

Based on East Java Regional Regulation Number 9 of 2010 concerning Regional Taxes.

Scientific journals.

Pandapotan Ritonga. (2021). The Effect of Regional Original Income and Balancing Funds

Towards Capital Expenditures of District Governments.

Samudra, A. A. (2015). Regional Finance, Taxes and Levies. Jakarta: PT. Raja Grafindo

Homeland.

Saragih, F. D. S. (2013). The Influence of Taxpayer Awareness, Understanding of Tax Regulations

And Tax Sanctions Against Individual Taxpayer Compliance (At KPP Pratama)

city field).

Sugiono. (2008). Business Research Methods. In ALFABETA (Print to). Bandung.

Sugiyono. (n.d.). Understanding Qualitative Research. Bandung: ALFABETA.

Sugiyono. (2014). Research Methods Quantitative, Qualitative and R&D. Bandung: Alphabeta.

Law - Law Number 28 Years. (2009). Regional Taxes and Regional Levies.


Refbacks

  • There are currently no refbacks.