Pengaruh Efektivitas dan Kontribusi Pajak Bahan Bakar Kendaraan Bermotor terhadap Pendapatan Asli Daerah

Abstract. Local Original Income is income obtained within its regional sources based on laws and regional agreements. Local Original Income (PAD) is one of the important sources of income for local governments in order to support the implementation of regional autonomy. This study is based on the phenomenon of the increase in fuel prices which affects the receipt of motor vehicle fuel tax and local original income. This study aims to determine the Influence of the Effectiveness and Contribution of Motor Vehicle Fuel Tax on Local Original Income. The research method used in this study is descriptive verification with a quantitative approach. This study uses secondary data. Data analysis uses multiple regression analysis. The results of the study indicate that the Effectiveness of Motor Vehicle Fuel Tax has a significant positive effect on Local Original Income and the Contribution of Motor Vehicle Fuel Tax does not have a significant effect on Local Original Income. Abstrak. Pendapatan Asli Daerah merupakan penerimaan yang diperoleh di dalam sumber wilayahnya berdasarkan peraturan perundang-undangan dan perjanjian daerah. Pendapatan Asli Daerah (PAD) merupakan salah satu sumber pendapatan penting bagi pemerintah daerah dalam rangka mendukung pelaksanaan otonomi daerah. Penelitian ini didasarkan pada fenomena terjadinya kenaikan harga BBM yang mempengaruhi penerimaan pajak bahan bakar kendaraan bermotor dan pendapatan asli daerah. Penelitian ini bertujuan untuk mengetahui bagaimana Pengaruh Efektivitas dan Kontribusi Pajak Bahan Bakar Kendaraan Bermotor terhadap Pendapatan Asli Daerah. Metode penelitian yang digunakan dalam penelitian ini yaitu deskriptif verifikatif dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa Efektivitas Pajak Bahan Bakar Kendaraan Bermotor berpengaruh positif signifikan terhadap Pendapatan Asli Derah dan Kontribusi Pajak Bahan Bakar Kendaraan Bermotor tidak berpengaruh signifikan terhadap Pendapatan Asli Daerah.

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Publication Details

Journal
Bandung Conference Series Accountancy
Published
2025-01-28
DOI
https://doi.org/10.29313/bcsa.v5i1.16399
Primary Topic
Economic Growth and Fiscal Policies
Type
article
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article

Pengaruh Efektivitas dan Kontribusi Pajak Bahan Bakar Kendaraan Bermotor terhadap Pendapatan Asli Daerah

Riyang Mardini, Diamonalisa Sofianty, Yoga Mulyana
Bandung Conference Series Accountancy
Economic Growth and Fiscal Policies
article

Pengaruh Efektivitas dan Kontribusi Pajak Bahan Bakar Kendaraan Bermotor terhadap Pendapatan Asli Daerah

Riyang Mardini, Diamonalisa Sofianty, Yoga Mulyana
article en

Abstract

Abstract. Local Original Income is income obtained within its regional sources based on laws and regional agreements. Local Original Income (PAD) is one of the important sources of income for local governments in order to support the implementation of regional autonomy. This study is based on the phenomenon of the increase in fuel prices which affects the receipt of motor vehicle fuel tax and local original income. This study aims to determine the Influence of the Effectiveness and Contribution of Motor Vehicle Fuel Tax on Local Original Income. The research method used in this study is descriptive verification with a quantitative approach. This study uses secondary data. Data analysis uses multiple regression analysis. The results of the study indicate that the Effectiveness of Motor Vehicle Fuel Tax has a significant positive effect on Local Original Income and the Contribution of Motor Vehicle Fuel Tax does not have a significant effect on Local Original Income. Abstrak. Pendapatan Asli Daerah merupakan penerimaan yang diperoleh di dalam sumber wilayahnya berdasarkan peraturan perundang-undangan dan perjanjian daerah. Pendapatan Asli Daerah (PAD) merupakan salah satu sumber pendapatan penting bagi pemerintah daerah dalam rangka mendukung pelaksanaan otonomi daerah. Penelitian ini didasarkan pada fenomena terjadinya kenaikan harga BBM yang mempengaruhi penerimaan pajak bahan bakar kendaraan bermotor dan pendapatan asli daerah. Penelitian ini bertujuan untuk mengetahui bagaimana Pengaruh Efektivitas dan Kontribusi Pajak Bahan Bakar Kendaraan Bermotor terhadap Pendapatan Asli Daerah. Metode penelitian yang digunakan dalam penelitian ini yaitu deskriptif verifikatif dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa Efektivitas Pajak Bahan Bakar Kendaraan Bermotor berpengaruh positif signifikan terhadap Pendapatan Asli Derah dan Kontribusi Pajak Bahan Bakar Kendaraan Bermotor tidak berpengaruh signifikan terhadap Pendapatan Asli Daerah.

Bandung Conference Series AccountancyVol. 5(1)
Bandung Islamic University (ID)
Openalex Percentile: Top 94%
Economic Growth and Fiscal Policies
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Pengaruh Efektivitas dan Kontribusi Pajak Bahan Bakar Kendaraan Bermotor terhadap Pendapatan Asli Daerah — Riyang Mardini, Diamonalisa Sofianty, et al. · Bandung Conference Series Accountancy (2025) | TGRS Research Map | TGRS