Tracking Activities for Data Verification of Motorized Vehicles Not Re-Gisterin in Bekasi City, West Java, Indonesia

Dwikora Harjo

doi:10.52728/ijtc.v2i4.374

Abstract

This research was conducted to determine the level of effectiveness of tracing implementation activities in order to verify the accuracy of data on motorized vehicles that did not re-register in an effort to support the regional tax stimulus policy provided by the Regional Revenue Agency of West Java Province in the face of the COVID-19 pandemic in Bekasi City. This study uses a qualitative approach and descriptive research type by conducting library research and data collection using documentation on data obtained from related agencies. The results show that the West Java Provincial Government through the Regional Revenue Agency of West Java Province in an effort to relieve Motor Vehicle Taxpayers affected by the Covid-19 pandemic in 2020 has provided a Motor Vehicle Tax stimulus, including exemption from Motor Vehicle Tax fines and giving discounts in tax payments. Motorized Vehicles and Motor Vehicle Title Fee, provided that all data are validated. So that the public can enjoy the stimulus, the West Java Bapenda collaborates with various parties to conduct verification and validation of Motor Vehicle Taxpayer data with the level of the effectiveness ratio of these activities in 2020 of 77.01%, a decrease compared to the achievement in 2019 of 89.09% and in 2018 amounted to 82.14%.

Highlights

Vehicle taxes are made on a variety of factors including engine capacity, passenger capacity, weight and price of the vehicle
This research continues several relevant previous studies, including research conducted by Nurfitriana & Saputra (2020) where the results of this study indicate that the performance of the Regional Government in carrying out the collection of Motor Vehicle Taxes and Motor Vehicle Transfer Fees at the Regional Revenue Agency Office of Central Sulawesi Province has been very good in terms of the level of Growth, Effectiveness, and Contribution of Motor Vehicle Taxes and Transfer of Motor Vehicle Title Fee on Regional Tax receipts
The results of this study indicate that the performance of the Regional Government in carrying out the collection of Motor Vehicle Taxes and Motor Vehicle Transfer

Summary

Introduction

Vehicle taxes are made on a variety of factors including engine capacity, passenger capacity, weight and price of the vehicle. Every country in the world has different regulations in determining vehicle tax. (Cox & Eger III, 2006; David, 2013). Several studies conducted in several countries show different vehicle taxation systems, based on several factors. In Brazil, the larger the passenger capacity, the higher the tax (Benvenutti et al, 2016). In Ireland (Petrov et al, 2019) and Slovakia (Gnap & Konečný, 2015), the older the vehicle, the higher the vehicle tax. In the United Arab Emirates, new vehicles are taxed more expensively (Taleb, 2020). One consideration is that older vehicles cause more air pollution, while newer vehicles such as electric

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