Effect of Progressive Tax and Tax Arrears on Revenue Transfer of Motor Vehicle Fee in South Sumatra Province

DOI

10.2991/aebmr.k.200520.052How to use a DOI?

Keywords

Progressive Tax, Motor Vehicle Tax Arrears, Motor Vehicle Transfer Fee Duties, bleaching (write off) policy, regency-city UPTs

Abstract

The purpose of this research is to find out and analyze the Effect of Progressive Tax and Tax Arrears on the Revenue Transfer Fee of Motorized Vehicles in South Sumatra Province. In this writing the type of data used is panel data. The sample in this study was 16 RegencyCity UPTs during 2017-2018. The analysis technique used was Ordinary Lest Squared (OLS). The results obtained and showed that the progressive tax and motor vehicle arrears have a significant effect on customs revenue. Behind the name of a motor vehicle in the period 2017-2018, it can be seen from the F-statistic value of 568,0266 which is greater than the F-table value of 0,051302 with a significance level of α = 5%. This is supported by the probability value of 0.000000 where the value is significant to alpha of 5 percent.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Didik Susetyo
AU  - Anna Yulianita
AU  - Putri Vialeta
PY  - 2020
DA  - 2020/05/23
TI  - Effect of Progressive Tax and Tax Arrears on Revenue Transfer of Motor Vehicle Fee in South Sumatra Province
BT  - Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)
PB  - Atlantis Press
SP  - 310
EP  - 314
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200520.052
DO  - 10.2991/aebmr.k.200520.052
ID  - Susetyo2020
ER  -