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3.5.2.1. Motor Vehicle Tax

is a tax on ownership or control of motorized vehicles, namely two or more wheeled vehicles
Motorized Vehicle Tax (PKB)
and their trailers used on all types of land roads and driven by technical equipment in the form of motors or other
equipment that functions to convert a certain energy resource into the motion of the motorized vehicle in question,
including large moving equipment (Tungka & Sabijono, 2015). Siahaan (2013: 186) states that the principal amount of
Motor Vehicle Tax owed is calculated by multiplying the tax rate with the tax base.

The formula for calculating Motor Vehicle Tax is:

Information

Vehicle Tax
PKB = Motor

NJKB = Selling Value of Motorized Vehicles

3.5.2.2. Charges for Transferring Motor Vehicles

Transfer fee tax for motorized vehicle names (BBNKB) is a tax on transfer of motor vehicle ownership rights as a result of an
agreement between the two parties or unilateral actions or in other terms occur because of a motorcycle sale and purchase
transaction, exchange, grant, inheritance, or entry into a business entity (Siahaan, 2013: 209).

According to Yurida (2012: 26), in general the purpose of paying a motorized vehicle transfer fee (BBNKB) is to obtain a
motorized vehicle registration book (BPKB). the existence of preventive action by the police. In order to realize good
regional development, BBNKB provides the maximum contribution to local revenue, in addition to paying taxes on
motorized vehicles that are used by regions to carry out development and fund regional expenditures. contributor.

The formula for calculating the Transfer of Motor Vehicle Title Fee is:

Information

Value of Motorized Vehicles
NJKB = Selling

BBNKB Tariff = Transfer Fee for Motorized Vehicles

3.5.2.3. Surface Water Tax

According to Samudra (2015: 124), PAP is the collection or submission of Surface Water Tax (PAP) for all water found on the
surface of the earth, excluding seawater, which includes seas and land. A surface water tax is applied to individual taxpayers
or organizations that use surface water. Individual taxpayers or organizations that use the surface water tax are required to
report to the authorities on the use of surface water in accordance with the law. The withdrawal or use of surface water is
not subject to tax if it is used for basic household needs, for agricultural irrigation, or for widespread fishing in accordance
with environmental sustainability and regulatory requirements stipulated by law, nor is it subject to tax if it is stipulated in
regional regulations, for example for fire protection, people's spears, places of worship, etc. The amount of surface water
tax owed is calculated by multiplying the rate by the tax base. Surface water taxes are calculated by multiplying the tariff by

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the net present value of surface water acquisition (NPAP).( Zhiya Nuril Azkiya and Ira Novianty, 2020)
The following is the formula for calculating surface water tax:

3.6. Analysis Method

3.6.1. Descriptive Statistical Method

to analyze data by describing or explaining the data as it was collected and are not
Descriptive statistics are statistics used
intended to make generalizations or draw conclusions from general applications. Descriptive statistics include: data
presentation using tables, graphs, pie charts, and pictograms; calculation of mode, median, and mean (measure of central
tendency); Tabular descriptive statistics can also be displayed using cross-tabulation techniques to describe the relationship
between two respondent demographics. Central tendency is a descriptive statistical measure that shows the central value
of the distribution of research data. Central tendency can be expressed on three different scales: mean, median, and mode,
each measuring the central value differently.

According to Priyatno (2014:30), descriptive analysis is used to describe data statistics such as min, max, sum, standard
deviation, variance, range, and others and to measure the distribution of data with skewness and kurtosis. There is only one
output, which is descriptive statistics.

3.6.2. Multiple Linear and Regression Analysis Test

Priyastama (2017:154) says that multiple linear regression is an analysis to measure the magnitude of the influence
between two independent variables on one dependent variable and predict the dependent variable using the independent
variable. According to Priyatno (2014: 134) simple linear regression analysis supports understanding the path of the
relationship. Among. variable. free with. dependent variable, whether. positive/negative, if result. the independent variable
is positive/negative, then the prediction result of the dependent variable will increase or decrease.

The data analysis technique in this study used classical assumption test and hypothesis test with multiple linear regression
analysis method. The regression equation in this study is as follows:

Y = +β1x1+β2x2+ 3x3+εi

Information :

Y : Regional Own Revenue

X1 : Motor Vehicle Tax

X2 : Transfer Fee for Motor Vehicles

X3 : Surface Water Tax

α : Constant

1- 2 - : Regression coefficient

i : Error

3.6.3. Classical Assumption Test

The classical assumption test is a statistical requirement that must be met in an ordinary less square (OLS)-based multiple
linear regression analysis .
The purpose of the classical
assumption test is to get answers and conclusions in a study. In this study the classic

assumption tests used were the Normality test, Multicollinearity test, Heteroscedasticity test, and Autocorrelation test.
3.6.3.1. Normality Test

According to (Priyatno 2014:69) the normality test aims to determine the distribution of data in the variables that will be
used in the study. Good and appropriate data used in research is data that has a normal distribution. Normality test is
used to determine whether the sample taken comes from a normally distributed population. Various normality analyzes
were used to analyze the normality of the data. One of them is Kolmogorov-Smirnov. Decision making can be based on
probability (Asymp. Significanc). Normal distribution if probability > 0.05 (Sugiyono 2015:321). normal decision making or
not the data are as follows:

- If sig > 0.05, then the data is normally distributed

- If sig < 0.05, then the data is not normally distributed

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