Effect of Progressive Tax and Tax Arrears on Revenue Transfer of Motor Vehicle Fee in South Sumatra Province

摘要

The purpose of this research is to find out and analyze the Effect of Progressive Tax and Tax Arrears on the Revenue Transfer Fee of Motorized Vehicles in South Sumatra Province. In this writing the type of data used is panel data. The sample in this study was 16 RegencyCity UPTs during 2017-2018. The analysis technique used was Ordinary Lest Squared (OLS). The results obtained and showed that the progressive tax and motor vehicle arrears have a significant effect on customs revenue. Behind the name of a motor vehicle in the period 2017-2018, it can be seen from the F-statistic value of 568,0266 which is greater than the F-table value of 0,051302 with a significance level of α = 5%. This is supported by the probability value of 0.000000 where the value is significant to alpha of 5 percent.