FACTORS AFFECTING THE AMOUNT OF MOTOR VEHICLE TAXES (PKB) IN RIAU UP PROVINCE INCOME AREA. MANAGEMENT OF MUDIK QUANTITY REVENUE (SAMSAT LUBUK JAMBI)

Abstract

This study aims to examine the factors that influence the amount of motor vehicle tax arrears (PKB) at the Regional Revenue Agency of Riau Province UP. Management of Homecoming Kuantan Revenue (Samsat Lubuk Jambi). The research data were obtained from questionnaire data (secondary). The population in this study were all Motor Vehicle Taxpayers (PKB) at Samsat Lubuk Jambi. The sampling method in this study is a census. This study uses a quantitative approach. The analysis used is multiple linear regression analysis, with the t test and the coefficient of determination (R²).The test results show that, first, the effect of taxpayer awareness has a negative and significant effect on motor vehicle tax arrears (PKB) where t count is 4,004 > t table 1,998 and the significant value is 0,000 < 0,05. Both income have a negative and significant effect on Motor Vehicle Tax Arrears (PKB) where t count 2,419 > t table 1,998 and a significant value of 0,018 < 0,05. Third,

Residence Distance has no significant effect on Motor Vehicle Tax Arrears (PKB) where t count is 1,136 < t table 1,998 and the significant value is 0,260 > 0,05. Fourth, Services have a negative and significant effect on Motor Vehicle Tax Arrears (PKB) where t count 2,770 > t table 1,998 and a significant value of 0,007 < 0,05. Obtained a coefficient of determination of 0,470 or equal to 47%, which means the magnitude of the influence of taxpayer awareness, income, residence distance and service services on motor vehicle tax arrears is 47%, while the remaining 53% is explained by other causal factors from outside. regressions were not examined in this study.