Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia

Research Article

THE INFLUENCE OF VEHICLE TAXES AND TITLE TRANSFER FEES THROUGH REGIONAL OWN SOURCE REVENUE OF EAST JAVA (A Case Study on Regional Own Source Revenue Agency (BAPENDA) of East Java 2014-2018)

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  • @INPROCEEDINGS{10.4108/eai.3-10-2019.2291939,
        author={Gusti Ayu Saraswati Vikajoba Utameyasa and Tituk Diah Widayantie},
        title={ THE INFLUENCE OF VEHICLE TAXES AND TITLE TRANSFER FEES THROUGH REGIONAL OWN SOURCE REVENUE OF EAST JAVA  (A Case Study on Regional Own Source  Revenue Agency (BAPENDA) of  East Java 2014-2018)},
        proceedings={Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia},
        publisher={EAI},
        proceedings_a={EBGC},
        year={2020},
        month={2},
        keywords={regional own source revenue (pad) title transfer fee (bbnkb) vehicle tax (pkb)},
        doi={10.4108/eai.3-10-2019.2291939}
    }
    
  • Gusti Ayu Saraswati Vikajoba Utameyasa
    Tituk Diah Widayantie
    Year: 2020
    THE INFLUENCE OF VEHICLE TAXES AND TITLE TRANSFER FEES THROUGH REGIONAL OWN SOURCE REVENUE OF EAST JAVA (A Case Study on Regional Own Source Revenue Agency (BAPENDA) of East Java 2014-2018)
    EBGC
    EAI
    DOI: 10.4108/eai.3-10-2019.2291939
Gusti Ayu Saraswati Vikajoba Utameyasa1,*, Tituk Diah Widayantie1
  • 1: Universitas Pembangunan Nasional “Veteran” Jawa Timur ,Jalan Rungkut Madya, Surabaya, East Java, Indonesia, 60294 Phone: +62318706369
*Contact email: gustiayuvikajo@gmail.com

Abstract

This research aimed to examine the effect of Vehicle Tax (PKB) and Title Transfer Fee (BBNKB) on Regional Own Source Revenue (PAD) of East Java in the period of 2014-2018. The population was all the data on Vehicle Tax, Vehicle Title Transfer Fees, and Regional Own Source Revenue in East Java area. The data that have been used were the secondary data using the time series for the period of 2014-2018. The analysis used a multiple linear regression analysis with SPSS (Statistical Product and Service Solutions) version 24. The result showed that the PKB and BBNKB had a positive effect on the East Java's Original Revenue for the period of 2014-2018. In other words, the higher the PKB and BBNKB of an area, the higher the PAD received by the region.