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)
@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
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.
