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Faktor-faktor yang mempengaruhi tunggakan pajak kendaraan bermotor Kabupaten Tanjung Jabung Barat (studi kasus: Kecamatan Tungkal Ilir)

e-Journal Perdagangan Industri dan Moneter · Vol. 7 No. 2 (2019) · pp. 73–82

DOI
10.22437/pim.v7i2.13098
ISSN
2303-1204
Published
2019-07-01
Publisher
Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi
Language
en
License
creativecommons.org/licenses/by-sa/4.0

Abstract

This study aims to identify and analyze: 1) the characteristics of PKB arrears in terms of age, education level, income, and the motor vehicle tax service system (PKB) in Tungkal Ilir District and 2). The influence of age, education level, income, and the motor vehicle tax service system (PKB) on motor vehicle tax arrears in Tungkal Ilir District. The data analysis method used in this study used a descriptive and regression analysis model. Based on the results of the study, it was obtained: The characteristics of the respondents in this case the individual motorized vehicle taxpayers (PKB) in Tungkal Ilir District were: the average age of the respondents in this study was 33 years, the average education level of the respondents is high school/equivalent and the average monthly income/income is Rp. 2,486,000. Age (U) has a positive and significant effect on arrears of Motor Vehicle Taxes, while the level of education (TP), income (P), and the tax service system (SP) has a negative and significant effect on arrears of Motor Vehicle Taxes in Tungkal Ilir District, both together -equally or partially. Keywords: Tax arrears, Motor vehicles, Multiple regression analysis

Collaboration network of the authors

40 authors · 69 co-authorship links

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Co-authorOrganisationJoint articles
Siti HodijahAffiliation unknown3
Jaya Kusuma EdyAffiliation unknown2
Amril AmrilAffiliation unknown2
Faradilla HerlinAffiliation unknown1
M Rachmad RAffiliation unknown1
Qorina NovitriAffiliation unknown1
JUNAIDI JUNAIDIAffiliation unknown1
Erfit ErfitAffiliation unknown1
Gafur GafurAffiliation unknown1
Elliya AgusAffiliation unknown1
Harry Eka SetiawanAffiliation unknown1
Slamet RachmadiAffiliation unknown1
Yurizal NurzenAffiliation unknown1
NazarudinAffiliation unknown1
Hutwan SyarifuddinAffiliation unknown1
Tarida DiamiAffiliation unknown1
Hendra SaputraAffiliation unknown1
Rosyani RosyaniAffiliation unknown1
Damris MAffiliation unknown1
Agung Arkan AdreyanAffiliation unknown1
Tona Aurora LubisAffiliation unknown1
Zulkifli ZulkifliAffiliation unknown1
Ichsan Al FarisyAffiliation unknown1
Salshabila BerlianiAffiliation unknown1
Sa’ad MurdyAffiliation unknown1
Butsiardin SiregarAffiliation unknown1
Fitriaty FitriatyAffiliation unknown1
Yoga PrasetyaAffiliation unknown1
Cristin KeziaAffiliation unknown1
Haryadi HaryadiAffiliation unknown1
Fadhel KesarditamaAffiliation unknown1
Heriberta HeribertaAffiliation unknown1
Iklima Raudatul JannahAffiliation unknown1
Gita WulandariAffiliation unknown1
Rahma NurjanahAffiliation unknown1
Nadia RizkiahAffiliation unknown1
Rido Afriyan FirmandaAffiliation 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://online-journal.unja.ac.id/index.php/pim/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Faktor-faktor yang mempengaruhi tunggakan pajak kendaraan bermotor Kabupaten Tanjung Jabung Barat (studi kasus: Kecamatan Tungkal Ilir)</dc:title>
	<dc:creator xml:lang="en">Oktavia, Eymilia </dc:creator>
	<dc:creator xml:lang="en">Safri, Muhammad </dc:creator>
	<dc:creator xml:lang="en"> Vyn Amzar, Yohanes</dc:creator>
	<dc:description xml:lang="en">This study aims to identify and analyze: 1) the characteristics of PKB arrears in terms of age, education level, income, and the motor vehicle tax service system (PKB) in Tungkal Ilir District and 2). The influence of age, education level, income, and the motor vehicle tax service system (PKB) on motor vehicle tax arrears in Tungkal Ilir District. The data analysis method used in this study used a descriptive and regression analysis model. Based on the results of the study, it was obtained: The characteristics of the respondents in this case the individual motorized vehicle taxpayers (PKB) in Tungkal Ilir District were: the average age of the respondents in this study was 33 years, the average education level of the respondents is high school/equivalent and the average monthly income/income is Rp. 2,486,000. Age (U) has a positive and significant effect on arrears of Motor Vehicle Taxes, while the level of education (TP), income (P), and the tax service system (SP) has a negative and significant effect on arrears of Motor Vehicle Taxes in Tungkal Ilir District, both together -equally or partially.
Keywords: Tax arrears, Motor vehicles, Multiple regression analysis</dc:description>
	<dc:publisher xml:lang="en">Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi</dc:publisher>
	<dc:date>2019-07-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/pim/article/view/13098</dc:identifier>
	<dc:identifier>10.22437/pim.v7i2.13098</dc:identifier>
	<dc:source xml:lang="en">e-Journal Perdagangan Industri dan Moneter; Vol. 7 No. 2 (2019): E-Journal Perdagangan Industri dan Moneter; 73-82</dc:source>
	<dc:source>2303-1204</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/pim/article/view/13098/11460</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2019 Eymilia  Oktavia, Muhammad  Safri, Yohanes  Vyn Amzar</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>