Motor Vehicle Tax Revenue Research Articles

Pengaruh Kepatuhan Pajak, Kualitas Pelayanan Pajak dan Biaya Sanksi Kepatuhan Pajak terhadap Penerimaan Pajak Kendaraan Bermotor dengan Tax Amnesty sebagai Variabel Moderasi pada UPT Badan Pendapatan Daerah Wilayah Kabupaten Kupang

This research aims to determine the effect of tax compliance, tax service quality and tax compliance sanction costs on motor vehicle tax revenues with tax amnesty as a moderating variable at the Kupang Regency Regional Revenue Agency UPT. This research involved conducting a quantitative survey. The sample used as the main data source was 100 Kupang Regency taxpayers. Inferential statistical analysis is a type of data analysis method used in this research. The results of this research statistically found that taxpayer compliance does not have a significant influence on motor vehicle tax revenue. However, the quality of tax services and sanction fees have a positive and significant influence on motor vehicle tax revenues in the UPT activities of the Kupang Regency Regional Revenue Agency. Meanwhile, the tax amnesty variable as a moderating variable has an influence on motor vehicle tax revenues, but the tax amnesty variable is unable to moderate the influence of taxpayer compliance and compliance sanctions costs on motor vehicle tax revenues. The tax amnesty variable is only able to moderate the influence of service quality on motor vehicle tax revenues in the UPT activities of the Kupang Regency Regional Revenue Agency

Analysis of the Contribution of the e-SAMSAT System to Motor Vehicle Tax Revenue at UPTD SAMSAT Tomohon

Analysis of the Contribution of the e-SAMSAT System to Motor Vehicle Tax Revenue at UPTD SAMSAT Tomohon

Efektivitas penerapan pembayaran online berbasis e-Samsat dalam penerimaan pajak kendaraan bermotor pada Badan Pendapatan Daerah Provinsi Sulawesi Utara

In the current era where everything can be done using technology, including paying vehicle tax, the E-Samsat online application is expected to increase Regional Original Income in North Sulawesi Province. Therefore, I want to know the effectiveness of implementing E-Samsat in the community environment in the Regional Revenue Agency of North Sulawesi Province. This type of research is descriptive qualitative. The results of the research show that there is an increase in the target and realization of Motor Vehicle Tax revenue in 2020-2022, but it decreases in 2023. Judging from the data on Motor Vehicle Tax revenue through the E-Samsat based online application in 2020-2022 there is also an increase, and the same Just as target and realization data will decline in 2023, revenue via E-Samsat will also experience a decline in the number of people paying vehicle tax. However, according to the effectiveness ratio criteria determined by the Ministry of Home Affairs through Minister of Home Affairs Decree No. 690,900,327 concerning Guidelines for Financial Performance Assessment, the total amount of target data and realization of Motor Vehicle Tax revenue is included in the effective category. One of the factors that has not achieved the target and realization of Motor Vehicle Tax revenue is the lack of equitable outreach to all regions. Therefore, the Government, through the Regional Revenue Agency of North Sulawesi Province, must provide more extensive outreach or outreach to the community directly.

Strategy For Improving Taxpayer Compliance Motorized Vehicles: (Case Study Of SAMSAT Grobogan Regency)

The increasing volume of vehicles should have great potential for motor vehicle tax revenue in Grobogan Regency. SAMSAT has set motor vehicle tax targets in accordance with regional potential, but the realization is still not optimal. This investigate points to decide and analyze the viability and development rate of engine vehicle assess income from the One-Stop Single Organization Framework (SAMSAT) of Grobogan Rule in 2018-2023, analyze the deterrents confronted in expanding engine vehicle citizen compliance in Grobogan Rule, analyze approach procedures for progressing engine vehicle citizen compliance in Grobogan Rule which can be taken by the territorial government to extend engine vehicle citizen compliance. The secondary data came from the Grobogan Regency Statistics Center (BPS) and Samsat report data. Primary data is a way of collecting data using survey research methods so that data is obtained from respondents using direct interview techniques and questionnaires, quantitative methods with a descriptive approach to hierarchical process analysis. The research results show that the performance in achieving PKB targets in Grobogan Regency experienced fluctuations during 2018-2023. Meanwhile, the growth rate of target achievement experienced significant volatility during 2018-2023. In 2023, the growth rate will experience a significant decline and show performance that is not successful in achieving targets. From the policy priority results obtained, it is hoped that policymakers will focus more on the highest weighting criteria, namely "Policy Providing various payment facilities such as online payments or collaborating with retail outlets" compared to other policies, but this does not mean that other policies are unimportant, because every The policy taken by the government will still have an impact, both positive and negative.

EVALUATION OF THE ACHIEVEMENT OF MOTOR VEHICLE TAX TARGETS IN ONE-STOP ADMINISTRATION SERVICES OFFICE CIKANDE SERANG BANTEN

Purpose - This study aims to determine and analyze how variance between the target and the realization of motor vehicle tax revenue Design/methodology/approach - This research approach is descriptive by using data types quantitative, this study was conducted with data received from the Office SAMSAT Kabupaten Serang in the form of data on the number of targets and tax realization Motorized Vehicles so as to provide a fairly clear picture of analyze and compare with existing theory. Research data that carried out in the form of primary data and secondary data. Data analysis techniques used in the form of quantitative descriptive analysis techniques. Finding - The results of the study show that seen from the realization of tax revenue Motor Vehicles for 2015-2019 are still below the targets set, this shows that the performance is carried out by SAMSAT Kabupaten Serang Regency in collecting motor vehicle tax not optimal. Motor vehicle tax revenue is revenue which has the greatest contribution in increasing Regional Original Revenue (PAD). Lack of awareness of taxpayers to report tax objects his motorized vehicle. In this case the taxpayer also tends to delay payment or tend to avoid payment. Originality -

PENGARUH PELAYANAN PAJAK, PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SAMSAT KAB DAIRI

This study aims to determine the factors that affect the motor vehicle tax revenue target at Samsat Kab Dairi. The population used in this study used all taxpayers of Samsat Kab Dairi, with a research sample of 100 taxpayers known by using the slovin technique. The data collection technique was carried out by questionnaire method and processed using SPSS 25 software. The data analysis techniques used in this research are descriptive statistics, data validity test, multiple linea r regression. Based on partial tests that the factors that affect motor vehicle tax revenue are tax services, tax knowledge, tax awareness, tax sanctions have a positive effect, meaning that the higher the tax service, tax knowledge, tax awareness, tax sanctions, the tax revenue of motorized vehicles increases at Samsat Kab Dairi.

Analysis of The Effectiveness of Motor Vehicle Tax Revenue and Motor Vehicle Title Transfer Fee at SAMSAT Rangkasbitung

ABSTRACT
 
 The purpose of this study was to analyze the effectiveness of Motor Vehicle Tax (PKB) and Motor Vehicle Title Transfer Fee (BBNKB) revenue and to develop efforts to increase PKB and BBNKB revenues at Samsat Rangkasbitung for the period 2018-2022. One measure of the success of PKB and BBNKB revenue is by calculating the effectiveness of PKB and BBNKB. The research method used is quantitative research with a descriptive approach. Meanwhile, the samples used were the target and realization reports of motor vehicle taxes and motor vehicle title transfer fees in 2018-2022 at Samsat Rangkasbitung. Sampling was done by purposive sampling. The results showed that the effectiveness of PKB and BBNKB revenue at Samsat Rangkasbitung was in the criteria of very effective and quite effective so that it could increase local revenue. In addition, in increasing the revenue of PKB and BBNKB, Samsat Rangkasbitung made various efforts including conducting socialization to the community, launching Samsat Drive Thru, and others.

EFEKTIFITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KABUPATEN ACEH TENGAH

Sources of financing originating from domestic revenues are very important to continue to explore, develop, and enhance their role for the survival of the nation, such as from the tax sector. Taxes are one of the country's foreign exchanges, with the aim of financing expenditures or state needs and increasing national development. The problem in this research is how effective the acceptance of PKB by the SKPD in Kabupaten Aceh Tengah.This study uses a descriptive analysis method that describes the object to be studied. The research results show that starting from 2020–2022, motor vehicle tax revenue in 2020, with a percentage of 93.63%, is included in the effective category; in 2021, with a percentage of 84.74%, is included in the quite effective category; and in 2022, with a percentage of 94.74%, namely in the effective category. Based on this research, it shows that the receipt of motorized vehicle tax fees in in Kabupaten Aceh Tengah Central Aceh is effective.

Analisis Kontribusi Penerimaan Pajak Kendaraan Bermotor (PKB) Dalam Meningkatan Pendapatan Daerah Provinsi Jawa Barat Tahun 2017-2021

The aim of this final assignment is to investigate the contribution of motor vehicle tax to the Regional Original Income (PAD) of West Java Province, specifically in the Samsat PPPD Bandung City III Soekarno Hatta Region. The research method used is the Quantitative Descriptive method. It aims to explain or describe the state of West Java Province's PAD regarding motor vehicle income, identify obstacles experienced in collecting motor vehicle collections, and propose solutions to increase regional income in West Java province. The data used in the analysis of Motor Vehicle Tax Revenue (PKB) and its impact on the Original Regional Income of Java Province was obtained through evaluations, interviews, and the author's internship at the Samsat Office. After careful analysis and discussion, it was concluded that there are still issues with motor vehicle tax revenue in the East Bandung Samsat and West Java PAD. It is hoped that this analysis will be useful in the future.

Analisis Efektivitas Penerapan Program Kebijakan Pemutihan Pajak Kendaraan Bermotor dalam Upaya Meningkatkan Pendapatan Pajak Daerah di SAMSAT Kabupaten Tegal

One such policy is to increase the number of taxpayers who own motor vehicles but have not been paying taxes. To address this issue, local governments offer an option to waive administrative sanctions for motor vehicle taxes. The purpose of this research is to analyze the effectiveness of the implementation of the motor vehicle tax amnesty policy, as well as to identify obstacles and efforts to overcome these obstacles in the program’s execution. This study adopts a qualitative approach with descriptive analysis methods with secondary data as its basis. The research results indicate that the effectiveness of the motor vehicle tax amnesty policy is relatively successful, evident in the increased achievement of motor vehicle tax revenue targets at the Tegal District SAMSAT in the years 2021- 2022. Despite the increase in revenue, there was a decline in realization in 2022 compared to 2021. However, the Tegal District SAMSAT has made efforts to enhance the collection of motor vehicle tax revenue.

The Influence of the Motor Vehicle Tax Reduction Program and Exemption of Transfer of Title Fees on Taxpayer Compliance in the North Jakarta Region

The aim of this research is to determine the influence of hotel tax revenues on the level of economic growth in DKI Jakarta Province, the influence of motor vehicle tax revenues on the level of economic growth in DKI Jakarta Province, and the influence of hotel tax revenues and motor vehicle taxes together (simultaneously) on the level of economic growth in DKI Jakarta Province. This research uses a quantitative descriptive method with data collection techniques through distributing questionnaires. This research uses the realization of Original Regional Income revenue for the DKI Jakarta Province during 2012-2022, using multiple linear regression data analysis techniques. The results of this research show that there is. There is an influence of hotel tax revenue on the level of economic growth, there is an influence of motor vehicle tax revenue on the level of economic growth and there is an influence of hotel tax revenue and motor vehicle tax together (simultaneously) on the level of economic growth in DKI Jakarta Province. It is hoped that the results of this research will contribute to further research.

Analysis Of The Impact Of The Motor Vehicle Tax Reduction Policy On The Realization Of Motor Vehicle Tax Revenue In Indonesia In 2020-2022

Taxes are a form of obligation that people often ignore, resulting in tax arrears and fines. For this reason, the government then created a program, namely tax whitening. Therefore, researchers conducted research to understand the consequences of reducing motor vehicle tax on the realization of motor vehicle tax revenue in Indonesia in 2020-2022. The research model applies qualitative using library research methods. Researchers used primary and secondary sources consisting of articles, books, laws and online news. Data collection applies documentation techniques with research instruments in the form of research material classification checklists. Data analysis applies a descriptive data analysis model which includes reading data sources, making notes, processing notes, then compiling reports. The result of tax whitening could result in positive feedback on Indonesian motor vehicle tax revenues in 2020-2022. The percentage of motor vehicle tax revenue realization increases every year. In nominal terms, PKB increases by IDR 3-5 trillion every year. This means that the more often tax relief is carried out, the level of taxpayer compliance will also increase and tax revenues from motor vehicle taxes will also increase.

ANALISIS PENDAPATAN ASLI DAERAH PROVINSI JAWA TENGAH PERIODE 2018-2022

Local Own Revenue is income earned by a region that is collected based on regional regulations in accordance with statutory regulations. the research data used is secondary data obtained from UPPD Kota Semarang II in 2018-2022. the study population is the taxpayer and retribution. The number of samples for 5 consecutive years, so that the total research data amounted to 240 data selected using the saturation sampling method. This study used multiple regression analysis and SPSS. the result obtained is that motor vehicle tax revenue has a positive effect. Surface water tax revenues have a significant negative effect, and regional wealth usage retribution receipts have no effect on regional own-source revenues in Central Java province.

ANALISIS REALISASI PENERIMAAN PAJAK KENDARAAN BERMOTOR SEBELUM DAN SELAMA PANDEMI COVID 19DI KANTOR SAMSAT PEMATANGSIANTAR TAHUN 2019-2020

The aim of this research is to find out whether there is a significant difference between motor vehicle tax revenues before and during the Covid 19 pandemic at the Pematangsiantar Samsat office. The data used in this research is secondary data. The sample used is motor vehicle tax revenue data before and during the 2019-2020 Covid-19 pandemic. Data were analyzed using descriptive statistical tests and paired difference tests (paired t-test). Based on the results of the analysis, it can be concluded that there is a significant difference between Motor Vehicle Tax revenue before and during the Covid-19 pandemic. Apart from that, the non-natural disaster of the Covid-19 pandemic has had a significant effect on Motor Vehicle Tax revenues at the Pematangsiantar Samsat office.

Strategic enhancement of motor vehicle taxation in Jambi Province: A pathway to strengthened regional fiscal autonomy

This research aims to develop strategies for boosting motor vehicle tax revenue in Jambi Province. It employs a combination of secondary and primary data, including a time series analysis from 2007 to 2021. The data covers the number of vehicles, the average motor vehicle tax, and revenue realization in Jambi Province. Primary data were gathered from in-depth interviews with experts in local taxation. The study employs descriptive analysis and a SWOT approach for analytical depth. Findings reveal a consistent increase in two- and four-wheeled vehicles from 2017 to 2021 in Jambi Province, potentially signalling economic growth or shifts in mobility patterns. A critical insight from this study is the notable disparity between the rising number of vehicles and the corresponding realization of tax revenue. Specifically, the average tax revenue realization for two-wheeled vehicles during this period was just 25.03 per cent, and for four-wheeled vehicles, approximately 62.30 per cent. The study highlights the crucial role of enhancing Original Regional Revenue (PAD) through motor vehicle taxes as a key strategy to lessen dependence on central funding. It suggests implementing public education initiatives, enhancing public transportation service quality, and reinforcing taxpayer compliance as effective strategies to achieve this goal.

Analisis Program Pemutihan PKB, Pembebasan BBNKB Dan Sosialisasi Pajak Dalam Upaya Meningkatkan Penerimaan PKB

This study aims to describe and analyze the application of the motor vehicle tax bleaching program, name change duty, and tax socialization in increasing motor vehicle tax revenue (PKB) at SAMSAT Sukabumi I Cibadak Regency. Where motor vehicle tax and name return duty are the largest tax contributions to Regional Vehicle Tax revenue. This research uses a qualitative approach with primary data, interviews and secondary data in the form of data collection techniques and supported by observation and documentation methods. The decline in the realization of motor vehicle tax revenue and motor vehicle name return duty is due to the lack of public awareness in paying taxes. The results of the analysis conducted by researchers related to the implementation of the motor vehicle tax bleaching program, name reversal duties, socialization are quite good.

The Influence of the Tax Penalty Bleaching Program, Exemption of Transfer of Title Fees and Exemption of Motor Vehicle Tax Arrears for the 5th Year on Motor Vehicle Taxpayer Compliance

West Java Province is currently holding a program of eliminating fines and discounting vehicle taxes, which were carried out in the context of economic recovery by the government after the Covid-19 pandemic. This study aims to determine how much influence the bleaching program planned by the government has on motor vehicle tax compliance. This is an attempt by the local government to attract motor vehicle tax revenue by providing local tax relief and exemption (bleaching). The research design used is quantitative research with survey methods, the population is motorized vehicle taxpayers in the PPPD Sukabumi 1 Cibadak Regency, namely as many as 369,165 people with samples taken are 100 motorized vehicle taxpayers with the sampling used is a simple technique random sampling. The results of the study show that the program for the cancellation of tax fines, the exemption of transfer fees, and the 5th year motor vehicle tax arrears exemption simultaneously have a significant effect. Partially, it shows that the program for the elimination of tax fines, exemption from transfer fees, and the 5th year motor vehicle tax arrears exemption has a significant effect on motor vehicle taxpayer compliance.

Evaluasi Penerapan Pemungutan Pajak Kendaraan Bermotor (PKB) Melalui Layanan Samsat Keliling

This research aims to find out how to evaluate the implementation of the SAMSAT Keliling service program to the receipt of motor vehicle taxes on UPTD. Pendapatan Daerah Wilayah Kota Kupang. This study is a qualitative descriptive study using primary and secondary data. The primary data in question is an interview conducted to find out more about the collection of motor vehicle taxes through SAMSAT Keliling, while the secondary data in question is the target data and realization of motor vehicle taxes in Kupang City in 2017-2020 obtained from UPTD. Pendapatan Daerah Wilayah Kota Kupang. Data analysis techniques in this study use the analysis of the Effectiveness of MOBILE SAMSAT through interviews and analysis of the effectiveness of PKB acceptance and the contribution of SAMSAT Roving then interpret it in the classification of effectiveness and contribution criteria. The results of this study the effectiveness rate of PKB receipts is effective and the effectiveness of motor vehicle tax collection through THE MOBILE SAMSAT service is effective and the contribution of motor vehicle tax revenue through THE SAMSAT Mobile service is very contributing during the last 4 (four) years i.e. 2017-2020.

Analysis of Trends and Phenomena of Motor Vehicle Tax Revenue in Kendal Regency (2017-2021)

This study aims to analyze the trends and phenomena that occur in Motor Vehicle Tax (MVT) revenue in Kendal Regency. This study applies a descriptive, qualitative method. The results of the research have shown that MVT acceptance tends to fluctuate. The increase in MVT revenue is attributed to the success of the Kendal Regency Regional Revenue Management Unit (Unit Pengelolaan Pendapatan Daerah/UPPD) in carrying out its policy and service strategies. Meanwhile, the decline is due to an increase in open unemployment, the Work from Home (WFH) policy, a reduction in service hours, delays in offline outreach, the non-operation of several UPPD services, and a lack of community participation in responding to the MVT relief program.

The Influence Of The Level Of Taxpayer Compliance On Motor Vehicle Tax Revenue In The Regional Revenue Agency Of North Sulawesi Province Year 2019-2021

Taxes are mandatory contributions to the state owed by individuals or entities that are coercive in nature and can be enforced by law, by not receiving direct compensation and being used for the needs of the state for the greatest prosperity of the people. This study aims to determine the effect of the level of taxpayer compliance on motor vehicle tax revenue at the Regional Revenue Agency of North Sulawesi Province. Dengan tujuan untuk mengetahui pengaruh signifikan tingkat kepatuhan wajib pajak terhadap penerimaan pajak kendaraan bermotor. Jenis data penelitian yang digunakan penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini menggunakan metode asosiatif yaitu penelitian yang mencari pengaruh antar variabel independen (X) terhadap variabel dependen (Y). This study aims to examine and explain the effect of the level of taxpayer compliance on motor vehicle tax revenue. The population in this study is the level of taxpayer compliance and data on the realization of motorized vehicle tax revenue from 15 Samsat in North Sulawesi Province for the 2019-2021 period. The sample is part of the number and characteristics possessed by the population. This study uses a saturated sample where all populations are used as samples. The data analysis technique used in this study is simple linear regression. The results of this study are that the variable Taxpayer Compliance Level has a significant effect on Motor Vehicle Tax Receipts at the Regional Revenue Agency of North Sulawesi province.