PENGARUH PAJAK KENDRAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROPINSI MALUKU

Authors

  • Dian F. Sukur Jurusan Akuntansi, Politeknik Negeri Ambon
  • Julie Theresya Pelamonia Jurusan Akuntansi, Politeknik Negeri Ambon
  • Ennis S. Kriekhoff Jurusan Akuntansi, Politeknik Negeri Ambon

DOI:

https://doi.org/10.31959/jai.v2i1.3207

Abstract

The purpose of this study was to determine the effect of motor vehicle tax on local revenue of Maluku Province. This type of research is descriptive quantitative research, which refers to the company's financial statements in 2019-2023. The data source in this study is secondary data. The analysis technique used to solve the problems in this study is to use the simple linear regression method and the correlation coefficient method. The results of the analysis show that motor vehicle tax has a positive and very strong effect on local revenue.

Published

2025-06-30

Issue

Section

Articles