PENGARUH PENERIMAAN PAJAK KENDARAAN DAN BEA BALIKNAMA TERHADAPPENDAPATAN ASLI DAERAH PROVINSI SUMATERA SELATAN

Authors

  • Periansya Diah Elvina Desi Indriasari Jurusan Akuntansi, , Politeknik Negeri Sriwijaya

DOI:

https://doi.org/10.5281/zenodo.3840838

Keywords:

Vehicle Tax, Vehicle Transfer Tax, Regional Own Source Revenue

Abstract

This study aims to analysis  the effect of Vehicle Tax (PKB) and VehicleTransfer Tax (BBNKB) to Regional Own

Source Revenue (PAD) in South Sumatera Province. The data used are time series data for the period of 2013-

2016 which is presented monthly from January to December, using documentation method done at Regional Revenue Board (Bapenda) of South Sumatera Province. Sample in this research using samples saturated. The results of this study indicate that partially PKB variable positively and significantly influence to PAD in South Sumatera Province year 2013-2016, while variable of BBNKB have no significant influence to PAD in South Sumatera Province year 2013-2016, and simultaneously PKB and BBNKB positively and significantly influence to PAD in South Sumatera Province in 2013-2016.

Author Biography

  • Periansya Diah Elvina Desi Indriasari, Jurusan Akuntansi, , Politeknik Negeri Sriwijaya
    Akuntansi

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Published

2018-08-08

Issue

Vol. 1 No. 2 (2017): JURNAL RISET TERAPAN AKUNTANSI

Section

Articles

How to Cite

Desi Indriasari, P. D. E. (2018). PENGARUH PENERIMAAN PAJAK KENDARAAN DAN BEA BALIKNAMA TERHADAPPENDAPATAN ASLI DAERAH PROVINSI SUMATERA SELATAN. Jurnal Riset Terapan Akuntansi, 1(2), 132-140. https://doi.org/10.5281/zenodo.3840838