THE EFFECT OF DRIVE THRU-BASED MOTOR VEHICLE TAX COLLECTION ON TAX REVENUE AT SAMSAT EAST BANDUNG REGION

Abstract

Taxes have a very large role for the benefit of government development, this is because taxes have a function as a source of state income and are also used again for state expenditure. In Indonesia, the potential for regional income is obtained through local taxes, one of which is the Motor Vehicle Tax (PKB). The research methods used in this research are descriptive methods and verification methods. The data used is Secondary Data obtained from Samsat East Bandung Region. The data testing techniques used are Normality Test, Heteroscedacity Test and Autocorrelation Test. The Hypothesis Testing Design used is Partial Test (t test) and Simultaneous Test (F Test). Based on the results of the study, showing the results of Simple Linear Regression Analysis obtained the equation Y = 20.684 + 0.162X. This shows that drive thru-based motor vehicle tax collection has a positive effect on tax revenue. The results of the Correlation Analysis using the Pearson Product Moment method show that the correlation result is 0.494, which means that there is a moderate correlation between drive thru-based motor vehicle tax collection and tax revenue. And the results of the Coefficient of Determination Analysis show that drive thru-based motor vehicle tax collection on tax revenue is 24.4% while the remaining 75.6% is influenced by other factors not observed in this study. For example, Mobile Samsat, Gendong Samsat, Samsat Outlet, E-Samsat, and so on.