PENGARUH PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH PROVINSI MALUKU

Abstract

Abstrack; This study aims to determine the effect of the PKB and BBN-KB to increase local revenue (PAD) of Maluku Province. To achieve the goal of data collection directly from BPKAD Maluku province during the years 2013 - 2015 in the quarter. The data collected were then analyzed using multiple linear regression to determine the effect of PKB and BBN-KB to PAD Maluku province. Regression analysis showed that partially PKB positive and significant impact on the PAD while BBN-KB positive effect but not significant increase in revenue. But simultaneously PKB and BBN-KB positive and significant impact on local revenues Maluku province.

Keywords: PKB, BBN-KB, local revenues.