Motor Vehicle Tax Research Articles

KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: KEWAJIBAN MORAL DAN SANKSI PERPAJAKAN

The objective of the research is to get empirically evidence of the influence of the awareness, moral obligations, service quality, sanctions, knowledge, and drive thru samsat sytems on taxpayer compliance. Population used in this research is vehicle’s taxpayer in Special Capital Region of Jakarta. Data collecting using questionnaires distributed through google forms to the respondents. The number of the sample consists of 119 respondents. Sampling method used in this research is convenience sampling and the data analysis method used is multiple linear regression. The result showed that moral obligations and sanctions have influenced on taxpayer compliance. While awareness, service quality, knowledge, and drive thru samsat sytems have not influenced on taxpayer compliance in Special Capital Region of Jakarta. The higher of moral obligations and sanctions, the higher of taxpayer compliance in Special Capital Region of Jakarta in paying motor vehicle taxes.

KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: KEWAJIBAN MORAL DAN SANKSI PERPAJAKAN

The objective of the research is to get empirically evidence of the influence of the awareness, moral obligations, service quality, sanctions, knowledge, and drive thru samsat sytems on taxpayer compliance. Population used in this research is vehicle’s taxpayer in Special Capital Region of Jakarta. Data collecting using questionnaires distributed through google forms to the respondents. The number of the sample consists of 119 respondents. Sampling method used in this research is convenience sampling and the data analysis method used is multiple linear regression. The result showed that moral obligations and sanctions have influenced on taxpayer compliance. While awareness, service quality, knowledge, and drive thru samsat sytems have not influenced on taxpayer compliance in Special Capital Region of Jakarta. The higher of moral obligations and sanctions, the higher of taxpayer compliance in Special Capital Region of Jakarta in paying motor vehicle taxes.

EFEKTIVITAS PEMUNGUTAN PAJAK PROGRESIF TERHADAP PENDAPATAN ASLI DAERAH PADA KANTOR SAMSAT KOTA MAKASSAR

This study aims to determine the effectiveness of progressive tax collection on local revenue at the Samsat Office for Makassar 1 Selatan Region. This research is descriptive qualitative. The types of data used are primary data and secondary data. Collecting data using observation, interview and literature techniques. The results of this study indicate that the collection of Progressive Motor Vehicle Taxes has been very effective in the period 2016 to 2018 and has a very significant impact on Regional Original Income.

Analysis of Factors For Increasing Income Tax in Motor Vehicles in UPT PPD (Technical Implementing Unit of Regional Revenue Management) in Siantar

In principle, motor vehicle tax plays a role in providing PAD for the North Sumatra Provincial Government. In this connection, the tax target must be increased every year and contribute to development in North Sumatra. To optimize the potential for motor vehicle tax revenue, it is necessary to know the factorsin increasing motor vehicle tax revenue at the UPT PPD (Technical Implementation Unit for Regional Revenue Management). ThereforeThe formulation of the problem in this study is as follows: "What factors influence itincrease in motor vehicle tax revenue at UPT PPD (Technical Implementation Unit for Regional Revenue Management) Pematang Siantar based onThe policy implementation approach is based on the formulation of the Van Meter and Van Horn models called A Model of the Policy Implementation. In this study the authors used a descriptive method with a research focus, namely the Analysis of Factors - Factors for Increasing Motor Vehicle Tax Revenues at UPT PPD (Technical Implementation Unit for Regional Income Management) Pematang Siantar ". The research site is an area whose location is used to obtain the data required for this research activity. The research results show thatMotor Vehicle Tax revenue factors, such as culture, communication, information, good cooperation with personnel and the use of renewable technology and so on, greatly affect the increase in Motor Vehicle Tax revenue at UPT Samsat Pematang Siantar.

Implementation of Earmarking Tax Policy on Motor Vehicle Taxes in Bekasi City

The phenomenon in the research is that there are still many congestion points due to the lack of road construction, lack of infrastructure related to road maintenance, and inadequate transportation modes. This study aims to analyze the Implementation of Earmarking Tax Policy on Vehicle Tax Collection in Bekasi City along with the constraints and efforts in implementation. The theory used in this study is the implementation theory of Ripley and Franklin with 3 indicators of implementation, the level of compliance, smooth routines and functions, and the realization of desired performance and impact. The research method used a qualitative approach with descriptive specificity.The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City for the compliance of the implementer in the matter of levying already in accordance with the regulation, but the allocation has not been maximal yet. Functional routine implementers are not yet maximal because there are still few technical issues and separation of funding post / account in the allocation, and no further regulations regarding technical and standard operating procedure (SOP) for earmarking tax funds cannot be seen and controlled. The realization of the performance and the desired impact is also not optimal because there are still many congestion points and road structures that are still not good and adequate public transportation for the entire reach of the City of Bekasi.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK KENDARAAN BERMOTOR DI PROVINSI KALIMANTAN SELATAN

Decentralization is the transfer of governmental power by the central government to autonomous regions based on the principle of autonomy. In general, the results of the analysis show that decentralization has had a positive impact on local economic growth. Global economy crisis has affect national economic growth and South Kalimantan slowdown that occurred since 2012 and continued until 2015 which only grew by 3,84%. The realization of motor vehicle tax in 2015-2019 is still fluctuating even though in certain years it has reached the target, so it is necessary to know the factors that affect the motor vehicle tax revenue. The purpose of this study was to analyze the factors that influenced motor vehicle tax revenue in South Kalimantan Province. The types of data used in this study are primary and secondary data. The analysis method used in this research is panel data regression analysis. The results of this study showed the number of vehicles has a positive and significant effect while population, PDRB per capita, inflation, tax system haven’t significant effect on motor vehicle tax revenues in South Kalimantan Province.
 Keywords: Panel Data Regression Analysis, motor vehicle tax.

Analysis of Motor Vehicle Tax Revenues before and after the Tax Kring

This study aims to test and see the increase in tax revenue before and after the tax kring was imposed at the Joint of SAMSAT Dompu office. This research is quantitative descriptive. Data obtained through interviews with several informants and documentation in the form of motor vehicle taxpayer data and the amount of tax revenue from 2015-2019. Data analysis was performed by comparing the amount of vehicle tax revenue before and after the tax return. The results show that the tax revenue after the enactment of the tax kring is proven to receive motorized vehicle receipts with the number recorded in the SAMSAT Dompu office report, which is IDR 6,734,770,347. At the same time, in 2016 it was IDR 9,205,731,543 and continues to increase until 2018 amounting to IDR 10,729.544,167. The largest tax revenue for motor vehicle tax revenue is the type of motorbike with IDR 4,206,763,159 in 2018 and IDR 4,349,173,575 in 2019. Constraints that regulate when collecting motor vehicle tax are taxpayer data by the BPKB, not motorized vehicles. Also, taxpayers who change ownership but do not report

PERHITUNGAN DAN PENAGIHAN PAJAK KENDARAAN BERMOTOR RODA DUA (2) MERK YAMAHA PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI SELATAN

This study aims to determine the system of calculation and tax collection of two-wheeled motor vehicles (2) at the Regional Revenue Agency (BAPENDA) of South Sulawesi Province. The study was conducted for two months from January to February 2020. This research used a descriptive method with a qualitative approach. The type of data used is primary data and secondary data. Data collection is done by interview and documentation. The results showed the calculation system of Motorized Vehicle Tax (2) of Yamaha Brands in the Regional Revenue Agency (BAPENDA) of South Sulawesi Province, namely the Selling Value of Motor Vehicles at times with PKB rates. And the motor vehicle tax collection system at the Regional Revenue Agency is through the Samsat office.

The influence of service quality of motor vehicle tax toward taxpayer compliance in paying motor vehicle tax (a case study at Samsat Lubuk Linggau)

This study aims to determine the influence of service quality of motor vehicle taxtoward taxpayer compliance in paying motor vehicle tax (a case study at SAMSAT LubukLinggau). This research is quantitative. The operational variables of this study are the qualityof the service of motor vehicle tax and motor vehicle taxpayer compliance. The data sourceused in this study is primary and secondary data. The population of this study is 63.218registered taxpayers compliance of 2019 in SAMSAT Lubuk Linggau. The sample of thisstudy is 100 respondents from 63.218 registered taxpayers' compliance. The data analysistechnique used is a descriptive quantitative analysis by using simple linear regression. Theresults showed that the results of the T-test analysis partially influence the independent variableon the dependent variable where T count > T table (3.394> 1.289) with a significant value of0.001 <0.10 by means “Ho is rejected and Ha accepted”. The value of the determinantcoefficient (R2) in this study is 0.105 or 10.5% by means a change occurred in TaxpayerCompliance (Y) through service quality (X) of 10.5 percent, while the remaining 89.5 percentis derived by other external factors such as taxpayer knowledge, taxpayer awareness about itsimportance, taxpayer penalties, and SAMSAT Drive-Thru system (vehicle registration andpayment service outside SAMSAT building).

Persepsi Masyarakat Terhadap Pelayanan Pembayaran Pajak Kendaraan Bermotor

The amount of service discrimination, lack of service certainty and low levels of community satisfaction are important issues that need to be addressed in the delivery of public services after the enactment of the Regional Autonomy policy. Payment of motor vehicle tax that is imaged as a convoluted service, has a very complicated procedure and there is no certainty about the time and openness of the required service costs. As a result of this all makes economic growth and investment in the regions become hampered which also affects national economic growth. This article aims to provide an overview of people's perceptions of motor vehicle tax services in the city of Cilegon. This study uses a quantitative approach with a sample size of 96 respondents who are taxpayers in the city of Cilegon. Based on the calculation of the average interpretation analysis, the results obtained 3.12 included in the interpretation criteria are quite good. But there are some improvements including the language used in serving the community, the completeness of the means of supporting payment services and the use of information technology to support motor vehicle tax services.
 Keywords: Public perception, Motorized Vehicle Tax, and Samsat Cilegon City.

Implementation of Motor Vehicle Whitening Program in the Technical Implementation Unit of Local Revenue Management (UPT PPD) Medan Selatan in 2018

National development is the government's effort in realizing the welfare of the people and the state, starting from increasing the standard of living of the community to improving the system for implementing state activities. National development is expected to be evenly distributed throughout the country, both centralized development and development in regions whose power is controlled by the regional government. Phenomenon In the Medan City area, motor vehicle tax is one type of regional tax collected by the Regional Revenue Service of the Province of North Sumatra through the Samsat Joint Office as one of the potential sources of tax revenue, where the Samsat Joint Office has an advantage in the number of vehicle taxpayers who continues to increase every year. From this phenomenon, should there be an increase in the ownership of motorized vehicles with a BK number (tax object) in the area of Medan City, it will have a positive impact on any increase in the amount of motor vehicle tax revenue at the Samsat Joint Office. But in fact, overall motor vehicle tax revenue at the Samsat Joint Office has not been fully realized easily, from the description above, researchers are interested in formulating the problem How to implement the 2018 motor vehicle tax bleaching program in the Regional Revenue Management Technical Implementation Unit (UPT PPD) Medan South and What are the obstacles to motor vehicle tax collection in 2018 in the Regional Revenue Management Technical Implementation Unit (UPT PPD) in South Medan. This type of research used in this study is a qualitative researcher.

Inovasi Layanan Aplikasi e-Samsat Dalam Pembayaran Pajak Kendaraan Bermotor Di Provinsi Riau

With the number of tax payment services at the Samsat office in Riau province, the community needs service innovation that is easier to access payment services for motorized vehicle taxes.So that the E-samsat service application emerged ,which is an online application that aims to serve and facilitate the public in paying motorized vehicle taxes.The purpose of this study is to describe in depth the innovation of the E-Samsat application service in the payment of motor vehicle tax in Riau Province as a form of excellent service at the E-Samsat office of Riau Province.This study uses the theory of Everett M.Rogers(2003) in Suwarno (2008:17). In its application,innovation has attributes inherent in the innovation.The innovation attributes referred to are as follows : Relative Advantage, Compatibility, Complexity,Triability (possibility to be tried),Observability (easily observed).The research method used in this research is descriptive method qualitative data collection techniques through interviews, observation and documentation. Data collection, data reduction, and drawing conclusions made on data analysis techniques.The results of this study indicate that the Relative Advantage is the easiness of the community in handling motorized vehicle tax payments (PKB).Compatibility (suitability) where the E-Samsat service innovation for the people of Pekanbaru city is in accordance with the current conditions of technological development. Complexity in which the innovation of E-Samsat services is not considered complicated in the implementation process.Then Triability (possibly tested) the people of Pekanbaru City who responded positively to the existence of E-Samsat service. Furthermore from Observability (ease of observation) with fairly simple service procedures electronically.
 Keywords : Innovation, Service, E- Samsat Riau Province

The Determinant Factors in Using E-Samsat Services on Motorized Vehicle Tax Payment in East Java, Indonesia

E-Samsat offers the service regarding motorized vehicle tax payment online. Still, in its implementation, it does not have many users. It is due to the community's lack of awareness and the advantages that it can offer. The research aimed to analyze the determinant factors in using the e-Samsat service in East Java. The effects of each variable (trust, awareness, ease of use, and intention to use) on each other were examined. The research was conducted at Samsat joint office in Surabaya because it was the area with the largest motorized vehicle in East Java. The research applied a quantitative approach. There were 200 respondents who were users of the service. They were selected using the cross-section technique through questionnaires. Then, data analysis used the Partial Least Square Structural Equation Modeling (PLS-SEM) approach. Data analysis results indicate that almost all hypotheses are acceptable and have a significant effect on each other. However, trust does not have a significant effect on the intention to use. The analysis of these factors can be recommended to increase the acceptance of e-Samsat services in East Java. The research can help the government to make decisions related to e-government, create technological innovations that facilitate payments, and improve e-Samsat services quality.

Evaluasi penerimaan pajak kendaraan bermotor (PKB) dan bea balik nama kendaraan bermotor (BBN-KB) serta dampaknya terhadap pendapatan asli daerah di Provinsi Jambi

The purpose of this study was to analyze the factors supporting and inhibiting the achievement of revenue targets, the effectiveness of motor vehicle tax receipts and motor vehicle name transfer fees, and their relationship with the original income of Jambi Province. This study used a quantitative descriptive method, where the data obtained were analyzed using qualitative analysis techniques and quantitative analysis. The results of the qualitative analysis show that the determination of the target of motor vehicle tax revenue and motor vehicle name transfer fee in Jambi Province is still done manually based on the latest achievement/realization data plus the percentage that is expected to be achieved following the existing upward trend. from previous years. The results of the quantitative analysis show that the motor vehicle tax revenue and the transfer of motor vehicle name transfer duties in 2014-2018 in Jambi Province have not been effective following the potential for motor vehicle tax revenue and motor vehicle name transfer fee. Besides, there is also no significant relationship between the effectiveness of motor vehicle tax receipts and the effectiveness of the transfer of motor vehicle name transfer fees on the Regional Original Revenue of Jambi Province during 2014-2018, either partially or simultaneously.

The Importance of Trust and Information Technology on Individual Performance

Technology has made Motor Vehicle Tax services more efficient and effective. However, one of the weaknesses is that the communication network is still limited or often disrupted. This study aims to prove the influence of trust and information system technology on individual performance at the Samsat office in East Java Province. This study uses primary data sourced from the answers of the Samsat Joint Office employees who are directly related to the Motor Vehicle Tax payment information system, which is as many as ninety-four people. This study uses multiple linear regression analysis with independent variables of trust and information system technology, while individual performance is the dependent variable. Based on the results of multiple linear regression analysis, it can be concluded that trust and information system technology influence individual performance. These results prove that the individual performance of employees in the Samsat office increases if they already trust and understand the technology used. The implication is that the Samsat office must always strive for technology and motor vehicle tax application features that can satisfy its users

The Effectiveness of The Motor Vehicle Tax Tracker Team in Rawalumbu District, Bekasi City

The number of motorized vehicles has increased from year to year, but this has not been matched by the increase in the number of vehicles that have re-registered at the SAMSAT (One Stop Integrated Service) Office in Bekasi City. With the activities of the investigating team, the investigating team plays an important role especially for tax actors who do not re-register at SAMSAT Bekasi City, where they remind taxpayers to pay motor vehicle tax. This study aims to analyze the effectiveness of the motor vehicle tax inspection team as well as the obstacles and efforts made in increasing motor vehicle tax revenue in Rawalumbu Village, Bekasi City. The author uses the theory of David Krech, Richard S, Cruthfied and Egerton L. Ballachey Danim (2012: 119-120) in a book entitled Leadership Motivation and Effectiveness. This research is expected to be useful academically and practically. The method used in this research is descriptive qualitative. The results showed that the performance of the motor vehicle tax inspection team in Rawalumbu Village, Bekasi City was effective when measured by Beni Pekei's (2016) effectiveness criteria with a score of 100.38%. The obstacles faced in the effectiveness of the investigating team are the distance that is too far, the taxpayer's data is not up to date, and inadequate supervision by P3DW and SAMSAT. Meanwhile, efforts have been made, among others, Rawalumbu Village to cooperate with investigative teams and sub-districts to update taxpayer data periodically and to conduct socialization and education to taxpayers.

Analysis of road tax in the international context

Research background: Reducing the costs of transport companies is a permanent and important task for the sustainability of the company's development. The operation of transport companies brings externalities, which ultimately burden the company, which creates pressure to eliminate them by those who cause them. This pressure increases costs for transport companies, so they often try to avoid responsibility for environmental pollution. The European Union supports the creation of legislative instruments that would favor transport companies that give preference to greener and more fuel-efficient vehicles when operating. However, the modernization of the vehicle fleet also brings with it increased costs for investments in fixed assets. Purpose of the article: The aim of this article is to analyze the real tax burdens in the individual Member States and to point out that rates within the European Union are not uniform and represent a space for speculative behavior by transport operators. At the same time, it should be pointed out that the motivation of carriers to reduce transport externalities is insufficient if Member States are left a large margin of manipulation. Methods: We obtained data on road tax rates from the laws in individual countries. We used Scania truck data to analyze the impact of rates. Findings & Value added: When creating the price, it is necessary to consider all costs related to the implementation of transport. One of these costs is the motor vehicle tax. This tax represents a fixed cost for the carrier, which burdens the vehicle regardless of whether the vehicle is in operation or in technical readiness. We found that the adjustment of road tax resp. motor vehicle taxes has significant shortcomings in the EU. Not only do some countries do not favor the use of clean vehicles, but tax rates also vary greatly from one Member State to another.

KONSTRIBUSI PAJAK KENDARAAN BERMOTOR DAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR PADA PENDAPATAN ASLI DAERAH

Regional original income is an indicator of regional independence in terms of finance. The greater the revenue and the percentage of original regional revenue (PAD) to the total regional revenue, the more independent the region is. The formulation of the problem whether the contribution of Motor Vehicle Tax (PKB) and Motor Vehicle Title Fee Tax (BBNKB) has an effect on Regional Original Income (PAD). Motorized Vehicle Tax (PKB) and Motor Vehicle Transfer Fee Tax (BBNKB) have a significant effect on Regional Original Income (PAD). Local taxes are an important source of regional income to finance development and regional governance. Regional tax policies are based on the principles of democracy, equity and justice, community participation and accountability with due regard to regional potential. With the enactment of regional regulations relating to taxes, the ability of regions to finance their expenditure needs will increase, because regions can easily adjust their income. The government is expected to be able to maintain and make more efforts to increase Motor Vehicle Tax revenue, it is necessary to have firm sanctions and improve the existing administrative system.

Pengaruh Kepatuhan Wajib Pajak Terhadap Peningkatan Pendapatan Pajak Kendaraan Bermotor Di Kantor Samsat Kabupaten Enrekang

ABSTRACTThe purpose of this study was to determine taxpayer compliance, increase in tax revenue and the effect of taxpayer compliance on the increase in motor vehicle tax revenue at Samsat Office of Mamuju Regency. This study used quantitative. The number of samples was 99 taxpayers registered at Samsat Office of Mamuju Regenc. Data collection techniques were observation, questionnaires and documentation. The type of research used quantitative research. The results showed that there was a direct effect of taxpayer compliance on the increase in motor vehicle tax revenue at the Samsat Office of Mamuju Regency. Based on the results of the study showed that there was a positive and significant relationship so there was an effect of tax compliance (x) on an increase in motor vehicle tax revenue (y) in the Samsat Office of Mamuju Regency by 54.9% and the remaining 45.1% was influenced by other variables not examined in this research. From the results of this study known that there were still several important indicators that still needed more attention to increase tax revenue in Mamuju Regency.Keywords: Taxpayer compliance, Increased tax revenue

Motor Vehicle Tax Seen from the Tax Assessment and Collection Method

This study discusses the importance of motor vehicle tax and knows its provisions. The legal basis for motor vehicle tax has been regulated in number 34 of 2000. motor vehicle tax objects and taxpayers. Motor vehicle tax object and taxpayer. the tax period and the tax returns on regional tax payable constitute motor vehicle tax that must be paid by the taxpayer at one time, during the tax period or in the tax year according to the provisions of regional regulations on motor vehicle tax stipulated by the local provincial government.