Abstract
Motor vehicle tax is one of local tax that contributed greatly to the revenue of Local Taxes in West Sumatra. This research aims to analyze the effectiveness and the factors that influence revenue of motor vehicle tax in West Sumatra . The factors suspected to affect revenue of motor vehicle tax in West Sumatra are the number of motor vehicles , number of population and economic growth . The data used in this study is secondary data 2007-2011 . The results of this study indicate that number of vehicles and population affect the revenue of motor vehicle tax, whereas economic growth does not affect to revenue of Vehicle Tax in West Sumatra . Therefore, Dinas Pengelola Keungan Daerah (DPKD) can consider the number of vehicles and the number of population in setting policy on motor vehicle tax. In addition to increasing the revenue of the motor vehicle tax, DPKD can improve services in the motor vehicle tax payment process and socialize taxpayer liability.
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