A Determination Of Motor Vehicle Taxes and Potential Optimization Strategies For Increasing Fiscal Capacity In Jambi Province

Abstract

This study is entitled Determinants of Motor Vehicle Tax and Potential Optimization Strategies for Increasing Fiscal Capacity in Jambi Province. The purpose of the study was to determine the factors that influence motor vehicle tax revenue in Jambi Province, and to determine the strategy for optimizing motor vehicle tax potential in Jambi Province. The analysis method uses secondary data with quantitative descriptive analysis, the analysis tool uses multiple linear regression and uses SWOT analysis consisting of the strengths (Strength) and opportunities (Opportunities) owned by the company, while at the same time trying to minimize weaknesses (Weakness) and overcome threats (Threats) that may be faced. Then the analysis is carried out by giving a score or ranking and compiling a table of External Factor Evaluation Matrix (EFE) and Internal Factor Evaluation Matrix (EFI). The results of the study showed that GRDP and average length of schooling have a significant positive effect on Motor Vehicle Tax revenue. The Amnesty Policy has a positive but insignificant effect on Motor Vehicle Tax revenue and the Covid-19 Pandemic has a negative but insignificant effect on Motor Vehicle Tax revenue. The results of the SWOT analysis can be concluded that the right strategy to increase Motor Vehicle Tax is the SO strategy, namely the Strength and Opportunities strategy.