The Effect of Motor Vehicle Tax on Regional Original Income (PAD) Bone Bolango District

Tax is a source of state or regional income whose contribution is highly expected to finance development. One of the taxes that has the potential to become one of the sources to encourage local revenue is the Motor Vehicle Tax. This study aims to determine the effect of motorized vehicle tax on local revenue in Bone Bolango Regency. The results of the study show that the Motor Vehicle Tax (PKB) every year in the last 5 years (2015-2019) continues to increase in terms of realization achievement. Because it is able to make a real contribution to the PAD of Bone Bolango Regency. The results of the simple linear regression calculation and the calculation of the coefficient of determination show that the motor vehicle tax has a significant effect on PAD revenue as indicated by the value of RSquare = 0.784 or 78.4 percent. While the remaining 21.6 percent is influenced by other factors not examined. The test results are significant in the Summary Model table Sig = 0.046 > criteria (0.05) thus the regression equation model based on the research data is significant, meaning that the linear regression model meets the linearity criteria.


Introduction
In the past, it was still possible for local governments to obtain special assistance from the central government if they experienced financial difficulties or were unable to build much-needed infrastructure in their area. The current paradigm shift in government is marked by the issuance of Law No. 22 of 1999 and Law No. 25 of 1999 and the two laws have undergone several revisions. 32 and 34 of 2004, where the central government tries to put back the importance of regional autonomy in its true position, namely that regional autonomy is the authority of autonomous regions to regulate and manage the interests of local communities according to their own initiatives based on community aspirations in accordance with laws and regulations.
From the data obtained at the Samsat Bone Bolango office, the number of motorized vehicles registered in Bone Bolango ranges from 17,463 vehicles, with a tax revenue target of 22 billion but achieved until 2018 of Rp. 9.365 billion. Of the number of vehicles, the vehicle that dominates is motorcycles where in 2019 the number registered reached 17,463 vehicles. Therefore, it is necessary to optimize the receipt of Motor Vehicle Taxes through various efforts that are able to increase the amount of income, one of which is by increasing the satisfaction of motor vehicle taxpayers through the provision of optimal service quality

Methods
The variable observed in this study is the amount of local tax realization over the last 5 years. This research involves 2 variables, namely X and Y. For details, it is explained as follows: (1) "X" is an independent variable (independent variable), is a variable whose value is not influenced by other factors or variables. In this study, the value of X is the realization of motor vehicle tax using time series data for the last 5 years; (2) "Y" is the dependent variable, this variable is the value that is influenced or caused by other variables. The dependent variable in this study is the value of Y is the realization of local revenue, using time series data for the last 5 years.
For the purposes of data analysis, the authors need a number of supporting data from inside and outside the organization. Data collection techniques used in collecting data related to and supporting the writing of this research were pursued through:

Field Research
This study seeks data directly from the object under study, so that the results can be believed to be true. The method taken is through; (1) Observation; (2) Documentation; (3) Library Research. The relationship between the two variables will be analyzed using regression and correlation analysis.

Simple Regression Analysis
The regression equation for a simple regression analysis is:

Development of Motor Vehicles in Bone Bolango Regency
Along with the development of Bone Bolango Regency, which is now 17 years old, of course, this has implications for the progress of transportation, especially motorized vehicles, both 2wheeled and 4-wheeled. The increasing number of motorized vehicles will certainly have an impact on regional revenues through motor vehicle taxes (Awaluddin & Tamburaka, 2017;Hartanto& Sugiharti, 2019).
To find out the development of motorized vehicles in Bone Bolango Regency can be seen in the Based on table 3 above, it turns out that the realization of PKB in the last 5 years (2015-2019) has increased quite well every year. The highest revenue occurred in 2019 which reached up to more than 1 billion rupiah. However, the percentage increase is quite low compared to previous years. On average, PKB revenues in the 2015-2019 period reached Rp. 700,344,592,-or 35,95%.

Regional Original Income (PAD)
PAD is a source of local government net revenue, which comes from 4 components, namely: (1) Local taxes; (2) Regional Retribution; (3) The results of regionally-owned companies and the results of the management of other regional assets that are separated, and; (4) Legitimate regional business income.
To find out the amount of PAD revenue in Bone Bolango Regency in the last 5 years (2015-2019) as can be seen in the table below: Based on the table above, it turns out that the overall realization of PAD revenue is not optimal. It can be seen that none of the developments reached 100 percent, even the maximum realization was only at 25.45 percent in 2016. The rest only achieved less than 25 percent realization, even in 2017 the realization only reached -0.52 percent.
This, of course, really needs the attention of the local government, because the potential of the region, especially through the receipt of tourist attraction fees, will greatly support regional development as a source of development financing in addition to other sources of Regional Original Income such as regional stakes, other legitimate revenues, and revenue the rest of the results of local companies. If this is not a concern of the regional government, then the tendency of receipts from regional retributions will decrease, and in the end will have an impact on other PAD revenues and the realization of development in general.

Analysis of The Effect of Motor Vehicle Tax on Pad Bone Bolango District in 2015-2019
To find out how much influence motor vehicle tax has on the receipt of PAD Bone Bolango Regency, a simple linear regression analysis is conducted using the help of SPSS Ver.16.
In this analysis also uses the formula approach of liner regression sederhan, and correlation, to find out whether or not there is a relationship between the two variables (X = Motor Vehicle Tax (PKB) and Y=PAD). Furthermore, to find out how strong the relationship between independent variable (X) PKB to dependent variable (Y) PAD Bone Bolango Regency, it can be seen in the results of correlations analysis as follows:

Analysis of the Model Summary section
In the model table, it can be seen that the R value is 0.886 or the correlation coefficient of the R value can be squared, namely 0.886 x 0.886 = 0.784 R square (coefficient of determination) in this case the variation of the dependent variable (PAD value) can be explained by the independent variable (PKB). that is equal to 78.4% or has a strong influence on the increase in PAD. The level of the relationship between the two variables can be seen in the following table: The next stage is to find out the value of forecasting or predicting the effect of Motor Vehicle Tax on PAD in Bone Bolango Regency which is described through the results of simple linear regression analysis as follows: regional revenue, the contribution of PAD in the APBD structure must always be increased because it is one of the benchmarks of ability and a mirror of regional independence. The lack of PAD revenue is still considered an obstacle and this must immediately be seriously evaluated by each local government in an effort to improve services and facilitation to the community (Maulana, 2020)..In fact, the lack of effective and efficient targets to achieve the reality of meeting community needs is one of the things that has become the root of the problem of the lack of achievement of regional income so far.
Until now, the potential for local revenue has not been explored in general due to the lack of sensitivity of the local government in finding cultural advantages and potential local revenue (PAD), relatively low compliance and awareness of taxpayers/retributions, weak legal system and local revenue administration. , the weakness of the apparatus, fears of the bureaucracy will fail in carrying out its program, not optimistic about the results that might be achieved. If PAD can be optimized and managed professionally by discovering the advantages of local culture and potential as well as the strong will of all stakeholders, it will be able to grow competitive regional competitiveness and improve community welfare through pro-people programs (Serrano et al., 2006).
The source of regional revenue refers to the Law on financial balance between the center and the regions, the amount of which is adjusted and harmonized with the division of authority between the central government and regional governments (Calamai, 2009). In this case, the regional government is given the right to obtain financial sources in the form of certainty of the availability of funding from the government in accordance with the submitted government affairs, namely the authority to collect and utilize regional taxes and levies, the right to obtain profit sharing from national resources located in the region and local government funds. other balances as well as to manage regional wealth and obtain sources of financing with the basic principle that money follows function (Money Follow Function) (Yuwono, 2008).
Regional revenue sourced from Regional Original Revenue (PAD) is realized in each region through the authority to collect regional taxes and levies that have been regulated in laws and regulations, including Law Number 34 of 2000 which has been updated with the birth of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. Where Law Number 34 of 2000 has given authority to district/city governments to collect 7 types of regional taxes and 25 types of regional levies and each region is still given the authority to collect other levies in accordance with the potential of each (open list) as long as does not conflict with the above laws and regulations. Likewise, Law Number 28 of 2009 has given authority to district/city governments, including the government of Bone Bolango Regency, to collect 13 types of regional taxes and 37 types of regional retribution (close list).
However, taking into account the potential and progress of regional development, the Government of Bone Bolango Regency currently only collects 9 types of regional taxes. Then of the 30 types of regional retribution listed in Law Number 28 of 2009, there are only 32 types of retribution that have been collected by the Bone Bolango Regency Government from the community, so there are still 3 types of retribution that have not been fully managed. Supposedly, taking into account the factors of the rapid development of economic development activities in Bone Bolango Regency, the Bone Bolango Regency Government should also collect this type of tax.
What has been explained above, where the explanation of the Motor Vehicle Tax cannot be separated from the explanation of PAD which is a component of the regional tax described above.
Of course, what has been described above, that the various efforts of the Government of Bone Bolango Regency, can be said to have been maximized. This is confirmed by the results of the study which show that one of the components of the regional tax, namely the Motor Vehicle Tax, has been able to provide a significant and real influence on PAD in Bone Bolango Regency.
The results of the analysis through this study on the effect of motor vehicle tax on PAD are quite significant. In the hypothesis test, it is proven that the motor vehicle tax is significant to PAD because statistical testing H0 is rejected and H1 is accepted. So that the significant regression coefficient or motor vehicle tax has a significant effect on PAD revenue in Bone Bolango Regency at least in the last five years (2015-2019). Thus the hypothesis in the study proved to be true and acceptable.

Conclusion
Motor Vehicle Tax (PKB) every year in the last 5 years (2015-2019) continues to increase judging by the realization achievement. Therefore, able to make a real contribution to the PAD Bone Bolango Regency. The results of simple linear regression calculation and calculation of the coefficient of determination show that Motor Vehicle Tax has a real influence on PAD receipts as indicated by the value of RSquare =0.784 or 78.4 percent. While the remaining 21.6 percent was influenced by other factors that were not studied. The results of significant tests in the Table  Model Summary Sig = 0.046 > criteria (0.05) andthus theregression equation model based on research data is significant meaning, linear regression models meet linearity criteria. Motor Vehicle Tax (PKB) is a source of pad receipts that have potential and promising prospects for the region. Therefore, speed and excellent service are needed for taxpayers, because motor vehicles are predicted to continue to grow in line with the progress of Bone Bolango and Gorontalo Province. The preparation of facilities and training and human resources support needs to be continuously improved.