Daftar Isi:
  • Motor Vehicle Tax is of the regional tax revenues. Improvement of motor vehicles every year is very high because everyone needs to travel flexibly. So that the Motor Vehicle Tax Revenues have increased each year. The purpose of this research is to determine the influence of Motor Vehicle Tax receipts towards Regional Tax revenue. This research used the method of testing causal hypotheses. Data taken from the Motor Vehicle Tax revenue report and West Java Regional Tax from the year 2005-2009. Data were analyzed using regression analysis and correlation. The conclusion drawn by the authors in this research based on the results of regression and correlation analysis was collecting the Motor Vehicle Tax significantly influence regional tax revenues and have a direct and positive relationship, where the relationship is very strong.