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Jurnal

PENGARUH PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF DAN PENDAPATAN WAJIB PAJAK TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT (Studi Empiris Di Kantor SAMSAT Kota Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 14 No. 2 (2020) · pp. 124–139

DOI
10.52062/jakd.v14i2.1459
ISSN
2621-6787, 1978-4848
Published
2020-12-13
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to determine the Effect of Progressive Vehicle Taxes and Taxpayer Income on Consumer Purchasing Power. The research population is taxpayers who make motor vehicle tax payments in the Jayapura City Samsat Office. The number of samples is 70 people. Determination of the study sample using the nonprobability sampling method, data was collected by distributing questionnaires. The data analysis technique is multiple linear analysis. The results of the research conducted show that Progressive Vehicle Taxes have no significant positive effect on Consumer Purchasing Power, Taxpayer Income does not have a significant negative effect on Consumer Purchasing Power. The most dominant variable affects taxpayers regarding the tax on progressive tariff motor vehicles because they have a standard coefficient of beta 0 235.

Collaboration network of the authors

32 authors · 68 co-authorship links

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Co-authorOrganisationJoint articles
Sylvia Christina DaatAffiliation unknown4
Linda Y. HutadjuluAffiliation unknown3
Siti RofingatunAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Ramadhan S.S ManafeAffiliation unknown2
Dedy ArdinsyahAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Linda CahyaniAffiliation unknown1
Linda HutadjuluAffiliation unknown1
Irma yantiAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Elita W. R. Br AritonangAffiliation unknown1
Helda F. BawekesAffiliation unknown1
Marselina Inggrid DuwuAffiliation unknown1
Margaretha BarungAffiliation unknown1
Bill J. C PangayowAffiliation unknown1
Tania Ivanna A. TantoAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Riyani MorinAffiliation unknown1
Alam Ashari KurniawanAffiliation unknown1
Paulus Kombo Allo LayukAffiliation unknown1
Ike Nur IriantiAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Wilberth AiwoyAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Nur Azija Fajriah Tulhijrah KelilauwAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1
Martupa J. S SiburianAffiliation unknown1
Cornelia Desiana MataniAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF DAN PENDAPATAN WAJIB PAJAK TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT (Studi Empiris Di Kantor SAMSAT Kota Jayapura)</dc:title>
	<dc:creator>Waroi, Marice</dc:creator>
	<dc:creator>Simanjuntak, Aaron M. A.</dc:creator>
	<dc:creator>Andrianti, Hastutie Noor</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine the Effect of Progressive Vehicle Taxes and Taxpayer Income on Consumer Purchasing Power. The research population is taxpayers who make motor vehicle tax payments in the Jayapura City Samsat Office. The number of samples is 70 people. Determination of the study sample using the nonprobability sampling method, data was collected by distributing questionnaires. The data analysis technique is multiple linear analysis. The results of the research conducted show that Progressive Vehicle Taxes have no significant positive effect on Consumer Purchasing Power, Taxpayer Income does not have a significant negative effect on Consumer Purchasing Power. The most dominant variable affects taxpayers regarding the tax on progressive tariff motor vehicles because they have a standard coefficient of beta 0 235.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1459</dc:identifier>
	<dc:identifier>10.52062/jakd.v14i2.1459</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 14 No. 2 (2019); 124-139</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 14 No 2 (2019); 124-139</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v14i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1459/1158</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>