Pengaruh Jumlah Pajak Kendaraan Bermotor (PKB) dan Jumlah Bea Balik Nama Kendaraan Bermotor (BBNKB) terhadap Belanja Daerah Provinsi Bali Periode Tahun 2003–2017

Abstract

This research aims is to analyze the influence on the number of motor vehicle tax (PKB) and the number of motorbike name transfer fees (BBNKB) on regional expenditure in Bali in the period 2003-2017. The method used is multiple linear regression analysis, classic assumption test and statistical test including F test (F-test) and t test (t-test). Test Result F (f-test) with a value of sig 0,000 <0,05, then Ha is accepted Ho rejected This means that there is a simultaneous significant effect between the variable number of Motor Vehicle Tax (PKB) and the Amount of Transfer of Vehicle Title (BBNKB) to Regional Expenditure in Bali Province. Obtained the results of the t test (t-test) with a significant value of X1 of 0,000 smaller than 0.05. This means that the amount of motor vehicle tax has a significant effect on regional expenditure in Bali Province. While the significance value of X2 is 0.221 greater than 0.05. This means that there is no significant influence on the number of motorbike name transfer fees (BBNKB) on regional expenditure in the Province of Bali.