Abstract
The Effectiveness of E-Samsat, Progressive Tax and Quality of Service in Improving Vehicle Tax Compliance. The more the economy develops, the more needs and welfare of the community will increase, thus increasing the implementation of government tasks in development and services to improve the welfare of the community. As time goes on, Indonesian State revenues increasingly depend on revenues from the tax sector. Tax is the most dominant source of revenue and is one of the government's efforts to realize national development. Motor Vehicle Tax is one of the highest tax contributors in Regional Original Income and each year the number of motor vehicles continues to increase. Therefore the government issued an E-SAMSAT innovation as a means of convenience for taxpayers to pay taxes, and imposed a progressive tax to control the level of congestion that was generated by the high use of motorized vehicles, as well as the quality of services provided to taxpayers to feel comfortable when performing their obligations. This study has a focus on problems, namely the effectiveness of E-SAMSAT, progressive tax and service quality on motor vehicle taxpayer compliance in 2018, whether by implementing the system and the regulation can improve motor vehicle taxpayer compliance.The results of the study found that the effectiveness of the use of e-Samsat can affect motor vehicle tax compliance in the UPT. Regional Revenue Agency of the Province of Bali in the City of Denpasar. With the implementation of the Progressive Tax at the UPT. The Regional Revenue Agency of Bali Province in Denpasar City greatly influences the level of compulsory tax compliance of motorized vehicles. The level of compliance of motor vehicle taxpayers declined but was not very meaningful. Service quality at UPT. The Provincial Revenue Agency of Bali in Denpasar City strives to be improved in accordance with the rules and SOPs of regulation, by providing the best attitude, excellent service to improve service quality. The application of eSamsat and Progressive Tax and the quality of service can improve motor vehicle taxpayer compliance.
Highlights
Pajak merupakan sumber penerimaan yang paling dominan dan merupakan salah satu upaya pemerintah untuk mewujudkan pembangunan nasional
thus increasing the implementation of government tasks in development and services to improve the welfare of the community
Indonesian State revenues increasingly depend on revenues from the tax sector
Summary
Tabel 1 diatas menunjukkan bahwa jumlah wajib PKB yang menunggak dari tahun 2012 ke 2013 mengalami peningkatan yang signifikan sebesar 80,95 persen (374 unit). Pada tahun 2014 dan 2015 wajib pajak yang menunggak mengalami penurunan yaitu sebesar 62,56 persen (523 unit) dan 80,19 persen (251 unit). Namun tahun 2016 jumlah yang menunggak kembali mengalami peningkatan yang tidak signifikan yaitu sebesar 6,54 persen (4 unit). (Luh Ayu Gustiari & Herkulanus Bambang Suprasto, 2018). Pokok Permasalahan Penelitian ini memiliki fokus permasalah yaitu efektivitas E-SAMSAT, pajak progresif dan kualitas pelayanan terhadap kepatuhan wajib pajak kendaraan bermotor pada tahun 2018, apakah dengan menerapkan sistem dan peraturan tersebut dapat meningkatkan kepatuhan wajib pajak kendaraan bermotor
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