Analisis Faktor-Faktor yang Mempengaruhi Tingkat Pendapatan Pajak Kendaraan Bermotor pada Kantor Sistem Administrasi Manunggal Satu Atap (SAMSAT) Medan Selatan

Abstract

Tax is one of the largest and also very influential incomes in Indonesia, from taxes the government can obtain the costs of national development expenditures. Sources of regional income according to Law Number 28 of 2009, for the collection of Motor Vehicle Tax (PKB) at this time are based on clear and strong laws. The PKB realization figure shows an ups and downs in the realization of Motor Vehicle Tax (PKB) receipts in North Sumatra. The objectives of this research are to predict the amount of income level of Motor Vehicle Tax for the next period, to find out whether the number of vehicles has an effect on the income of Motor Vehicle Tax, to know whether the Motor Vehicle Tax Rate has an effect on the level of Motor Vehicle Tax Income at SAMSAT Medan Selatan. The research method used is a quantitative research method. This method is a research method using data, namely numbers with added emphasis on an objective measurement accompanied by statistical analysis. The method used is the Associative estimation method, namely Regression and Correlation Analysis. Associative estimation method generally considers several variables related to the predicted variable. Based on the results of the research conducted, it can be concluded that when the independent variable (x) increases by 1 billion Rupiah, it will increase the number of vehicles by 357,27925150 the number of vehicles. The factor that hinders the realization of Motor Vehicle Tax revenue is due to the large amount of Motor Vehicle Tax arrears within the last 3 years.