Influence of Motor Vehicle Tax to the Local Revenue of West Java Province in Bandung City

Abstract

Tax receipt is the main source of domestic financing for existing expenditure and development. This study
explains the influence of Motor Vehicle Tax (MVT) contribution to the local revenue of West Java province,
Indonesia. The data of this study are from observation and documentation activity. The population of this
study is all provincially receipt data from MVT sector in last five years (2016-2020). The analysis method
performs in this study is simple regression. R data is 0.879, explains a very strong correlation (relation)
between MVT to the local revenue. t value is 3.193 and t table with α = 0.0495973. If significance t-value
is 0.05 then H0 is rejected, explaining a significant influence between one independent variable to the
dependent variable. As a result, there is a significant influence between MVT to local revenue of West
Java province in 2016-2020 period.