Analysis of Motor Vehicle Tax and Name Reversal Duty Contributions on Locally Generated Revenue of Regencies and City in Central Sulawesi Province in 2014-2018 Period

Abstract

This study aimed to investigate the contribution and influence of Motor Vehicle Tax and Name Reversal Duty on Locally Generated Revenue in Central Sulawesi using a quantitative descriptive method. In additon, relevant data were collected through literature review, fieldwork, as well as interviews, and analyzed using contribution and Panel Data Regression method. The results showed that the contributions of Motor Vehicle Tax and Motor Vehicle Name Reversal Duty from 2015 to 2018 decreased and did not have a significant effect on Locally Generated Revenue.