<![CDATA[This study aims to determine the magnitude of the effect of two-wheeled vehicle taxes on motor vehicle taxes and the factors that affect motor vehicle tax revenues in Papua Province, 2013-2017. The results of the discussion that the relationship of the independent variable (two-wheeled motorized vehicle tax) with the dependent variable (motor vehicle tax) shows a positive and significant relationship, this is indicated by the magnitude of the correlation coefficient (r) of 0.697 or 69.70 percent while the influence of the independent variable (Two-wheeled motorized vehicle tax) the effect is shown by the determinant coefficient (r2) of 0.694 or 69.40 percent, this is because in the data of this study the two-wheeled vehicle tax revenue really contributes well to motor vehicle tax revenues in Papua Province, or the two-wheeled vehicle tax has an effect of 69.40 percent on motor vehicle tax revenues while the remaining 30.60 percent is influenced by other factors outside the model used, the regression equation is as follows: Y = -1.509 + 6.940X the regression line equation has understanding that this constant with a value of -1.509 shows that if the independent variable (two-wheeled motor vehicle tax) is constant or equal to zero (0) or does not change, then motor vehicle tax revenue will decrease by Rp. 1,509. In addition to supporting factors for increasing two-wheeled vehicle tax revenues, there are also inhibiting factors, including: the mutation of two-wheeled motorized vehicles out of the region every year, the number and value of which are quite large, the existence of two-wheeled vehicles that have not been re-registered (BDU) occurs every year, the growth rate of people's purchasing power of two-wheeled motorized vehicles is not too increased, the lack of taxpayer compliance, in fulfilling the tax payment sometimes the taxpayer is very difficult to do so and the avoidance of progressive tax rates.]]>
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