The Effect of Progressive Tax, the Number of Vehicles and Tax Arrears on the Revenue Transfer of Motor Vehicle Title Fees in the South Sumatra Province
The Effect of Progressive Tax, the Number of Vehicles and Tax Arrears on the Revenue Transfer of Motor Vehicle Title Fees in the South Sumatra Province

Summary/Abstract: The purpose of this study is to analyze the effect of progressive taxes, the number of vehicles, and tax arrears on the revenue transfer fees for motorized vehicles in the UPT Regional Revenue Agency of South Sumatra Province. In this writing, the type of data used was panel data. The sample in this study consisted of 16 District / City UPTs between 2017 and 2018. The analysis technique used was Ordinary Least Squared (OLS) using Eviews 8. The estimation results of the regression equation showed that simultaneously progressive taxes, the number of vehicles and arrears had a positive effect and was significant in relation to the acceptance of the transfer of the motor vehicle title fee, as can be seen by the probability value F of 0.000000 <0.05 (α = 5%). The implementation of a progressive motor vehicle tax has an impact on society, both positive and negative. The positive impact arising from the imposition of a progressive tax on motor vehicles is very influential when it comes to increasing the local revenue. This is useful for financing the routine tasks of local governments for the infrastructure development related to the welfare of the community. However, besides the positive impacts, there are also negative impacts, namely that people are becoming increasingly burdened because the cost of paying the motor vehicle tax is increasing.

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