Motor Vehicle Tax Research Articles

Analisis Kinerja Pegawai dalam Pelayanan Administrasi Pajak Kendaraan Roda Dua di Samsat Medan Utara

The purpose of studiy was to determine employee performance in improwing the quality of two-wheeled motor vehicle tax administration services at the North Medan Samsat office and to determine the inhibiting factor/constraints on employee performance in improwing the quality of two-wheeled motor vehicle tax administration services at the nort medaan samsat office. This study uses a qualitative descriptive method using analysis of performance theory according to Agus Dwiyanto (2006) namaely productivity, service quality, responsiveness, responsibility, accountability. The results of this studiy can be conclouded that the performance of employees in improwingthe quality of taq administration services specifically for two- wheeled motor vehicles at the north medan samsat office has not gone well due to various problems and obstacles faced. Inhibiting factors or obstacles faced are service ti the community is still not optimal, employee discipline is still lacking, human resources are still;ow, internet network. The outhours suggestion in this study is that the Norts Medan Samsat employees carry out health services to the maximum without discriminating between people who take care of taxes and speed up service hours.

Pengaruh Motivasi Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kesadaran Sebagai Variabel Intervening Di Kalurahan Wukirsari

The purpose of this study was to determine: 1) The effect of motivation on motor vehicle tax compliance in the Wukirsari sub-district, 2) The effect of financial conditions on motor vehicle tax compliance in the Wukirsari sub-district, 3) The effect of motivation on motor vehicle taxpayer compliance through awareness as a variable intervening in the Wukirsari Village, 4) The effect of financial condition on taxpayer compliance through taxpayer awareness as an intervening variable in the Wukirsari Village, 5) the effect of tax awareness on motor vehicle taxpayer compliance in the Wukirsari Village.The motorized vehicle taxpayers in Wukirsari Village are the subject of this study's sample. Accidental sampling is the sampling technique employed. An online questionnaire was used to collect the data (google form). The number of questionnaires processed was 100 questionnaires, which could not be processed were 4 questionnaires and which could be processed were 96 questionnaires. Methods of data analysis using path analysis techniques (Path Analysis) with the help of the SPSS program. The findings revealed that: 1) Motivation has no positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 2) Financial Condition has a positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 3) Awareness does not mediate the influence of Motivation on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 4) Awareness does not mediate the influence of Financial Conditions on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 5) Awareness has a positive effect on Motor Vehicle Taxpayer Compliance in Wukirsari Village.
 Keywords: Financial Condition, Motivation, Taxpayer Compliance and Awareness

ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BATAM

This study aims to determine the factors that influence motor vehicle tax compliance in Batam City. This research consists the variables of Taxpayer Understanding (X1), Taxpayer Awareness (X2), Service Quality (X3), Tax Sanctions (X4) on Taxpayer Compliance (Y). This study uses quantitative data types, while the data source uses primary data with data collection techniques is by distributing questionnaires. The data processing technique used was data processing with SPSS software version 25. Based on the results of the study, it was concluded that partially the variables of Taxpayer Understanding (X1), Taxpayer Awareness (X2), Service Quality (X3) and Tax Sanctions (X4) show a significant effect on Taxpayer Compliance (Y). But together the variables of understanding of taxpayers (X1), awareness of taxpayers (X2), quality of service (X3), tax penalties (X4) show an effect on taxpayer compliance (Y). The coefficient of determination of 69.2% indicates that the variable Taxpayer Understanding (X1), Taxpayer Awareness (X2), Service Quality (X3), Tax Sanctions (X4) has an effect of 69.2% on Taxpayer Compliance (Y) and the remaining 30.8% is influenced by other variables that were not examined in this study.

Aspek Hukum Surat Tanda Nomor Kendaraan Yang Pajaknya Telah Habis Masa Berlaku Saat Dilakukan Pemeriksaan Oleh Polisi Lalu Lintas

Introduction: The ticket is a fine imposed by the police on road users who violate the regulation. Vehicle registration certificate or STNK for short, is proof of registration and ratification of a motorized vehicle based on its registered identity and ownership. Motor Vehicle Tax is a tax levied on ownership and/or ownership of motorized vehicles. 
 Purposes of the Research: The traffic police have the authority to provide evidence of violations (tickets) in the form of confiscating vehicle registration certificates during motor vehicle inspections. What legal policy is followed by motor vehicle users whose Vehicle Registration Certificate has expired. 
 Methods of the Research: This study clearly includes normative legal with secondary data. The main problem in this study obviously is achieved by using a juridical-normative approach. 
 Results Originality of the Research: The results of this study were the police have the authority in terms of traffic violations such as vehicle registration tickets whose taxes have expired. All regulations regarding vehicle registration tickets by the police are regulated in the Traffic and Road Transport Law, Law no. 2 of 2002 concerning the Indonesian National Police and Government Regulation No. 80 of 2012 concerning Procedures for Inspection of Motorized Vehicles on the Road and Enforcement of Traffic and Road Transportation Violations. Legal policies that can be carried out include preventive measures that carry out traffic regulation, conduct traffic control, socialize to the public to comply with traffic regulations, increase the number of police facilities and increase patrol escort activities, especially in vulnerable and vulnerable areas. Meanwhile, for repressive efforts, namely by issuing ticket and reprimand.

Analysis of Taxpayer Compliance in Paying Motor Vehicle Taxes with the Fraud Hexagon Model

Tax is one of the largest incomes owned by Indonesia, one of which is Motor Vehicle Tax. In 2020, the number of motorized vehicles recorded was 20,221,821 motorized vehicles. However, in the reporting process, there are still many taxpayers who have not carried out their responsibilities and obligations. In this study, the researcher uses the Fraud Hexagon model which is used to analyze what factors affect taxpayer compliance in paying motor vehicle taxes in the West Jakarta area. The variables used in this research are Stimulus, Opportunity, Rationalization, Capability, Ego (arrogance), and Collusion. This study uses the SEM model and is processed using SMART PLS. The sample of this study was 182 taxpayer respondents who have motorized vehicles in the West Jakarta area. The results of this study found that the factors that affect taxpayer compliance in paying motor vehicle taxes in the West Jakarta area are influenced by Opportunity and Rationalization. These two variables have a significant influence on taxpayer compliance.

Kesadaran, Sanksi Perpajakan, Kualitas Pelayanan Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor

Motor Vehicle Tax contributes to Regional Original Income. The aim of this research is to determine the influence of Taxpayer awareness, tax sanctions, and service quality on Taxpayer compliance in paying Motor Vehicle Tax in Badung Regency. The sample used was 100 motor vehicle taxpayers using a non-probability sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression using the SPSS version 26 program. The results of this research show that Taxpayer awareness, tax sanctions, and service quality have a positive influence on Taxpayer compliance in paying Motor Vehicle Tax at the SAMSAT Badung Joint Office. The theoretical implications of this research are able to provide additional information regarding taxpayer awareness, tax sanctions, and the quality of tax services and their influence on motor vehicle taxpayer compliance.
 Keywords: Motorized Vehicle Taxpayer Compliance; Taxpayer Awareness; Tax Sanctions; Quality of Tax Services

Kepatuhan Pajak Kendaraan Bermotor di Kabupaten Pati

This study aims to determine the effect of tax awareness, moral obligation, level of education, financial condition, mobile SAMSAT, and tax sanctions on motor vehicle tax compliance. This research was conducted in the Mobile SAMSAT area of Pati Regency. Respondents in this study amounted to 410 motor vehicle taxpayers using purposive sampling method with primary data. Data analysis in this study used multiple linear regression tests with the SPSS version 25 statistical tool. The results of this study indicate that tax awareness has a positive effect on tax compliance, moral obligation has a positive effect on tax compliance, education level has no effect on tax compliance, financial condition has a positive effect on tax compliance, mobile SAMSAT has no effect on tax compliance, and tax sanctions have a positive effect on tax compliance.

Public Perception of the Quality of Motor Vehicle Tax Payment Services

Payment of motorized vehicle tax is an obligation that must be fulfilled by every vehicle owner as a contribution to the country's development. The Samsat Office is a government agency responsible for administering motor vehicle taxes. The Samsat Village Tax Outlet Office has an important role in assisting motorized vehicle owners to fulfill their vehicle tax payment administration as well as an effort to increase tax revenue, especially in the area around the Samsat outlet office. This research was conducted to find out the public's perception of the quality of service for paying motor vehicle tax at the Samsat Office of the Village Tax Office so that it can provide recommendations for appropriate improvements to increase public satisfaction and compliance in paying motor vehicle tax. This type of research is descriptive research with qualitative and interpretive data analysis techniques. The number of samples is 100 people which is determined based on the Wibisono formula. From the results of this study, it can be seen that the public's perception of the quality of motor vehicle tax payment services at the Village Samsat Tax Office outlet through the Physical Evidence parameter, the Reliability parameter, the Responsiveness parameter, the Assurance parameter, and the Empathy parameter is Good.

Pengaruh Kepuasan Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Tax is a sector that has a major influence on state revenues. Taxes are used as a source of state income which is then used to finance state expenditures. Taxpayer compliance in paying taxes is very important as a source of income for the Indonesian state in order to design national development, both in terms of economic, political, taxation and legal development. The purpose of this research is to find out and prove the effect of taxpayer satisfaction on motor vehicle tax compliance. The theory used in this research is Theory of Planned Behavior. This research was conducted using primary data using quantitative methods through questionnaires and random sampling data collection techniques with a sample of 100 motorized vehicle taxpayers in the Gresik District SAMSAT. In testing the researcher uses partial least squares analysis and is processed through tests carried out on SmartPLS 4.0 software. The results showed that taxpayer satisfaction had an effect on motor vehicle tax compliance. This research has implications for tax agencies to continue to develop innovation and increase taxpayer satisfaction.
 Keywords: Taxpayer compliance, Taxpayer satisfaction.

Motor Vehicle Tax Fiscal Incentives, Tax Socialization, And Electronic One-Stop Administration Services Office Influence On Taxpayer Compliance With Taxpayer Awareness

This study aims to examine and analyze the effect of fiscal incentives for motor vehicle taxes, tax socialization, and the e-samsat system on taxpayer compliance with taxpayer awareness as a moderating variable during the Covid-19 pandemic. The data used is primary data in the form of a questionnaire given to respondents to answer. The sample method uses a purposive sampling technique. Of the active vehicle population in the South Jakarta city area, there are 1,182,322 taxpayers, based on calculations using the slovin formula, 100 taxpayers are taken. The analytical method used in this study is moderated regression analysis (MRA). The results of hypothesis testing show that fiscal incentives have a significant positive effect on taxpayer compliance, tax socialization has a significant positive effect on taxpayer compliance, the e-samsat system has no significant positive effect on taxpayer compliance, taxpayer awareness has a significant positive effect on taxpayer compliance, awareness taxpayers do not strengthen the effect of fiscal incentives on taxpayer compliance, taxpayer awareness does not strengthen the effect of tax socialization on taxpayer compliance, and taxpayer awareness does not strengthen the effect of the e-samsat system on taxpayer compliance.

Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Semarang

Motor vehicle tax consists of annual tax and tax once every five years. Taxpayer compliance is the fulfillment of their tax obligations through tax regulations. This study was conducted to obtain information and analyze several causes of changes in taxpayer compliance in Semarang, such as taxpayer knowledge and consciousness, as well as tax sanctions. Research sampling technique with accidental sampling technique. The use of this type of data in the study is primary data. The population in the study includes taxpayers who own and control motor vehicles included in the list at SAMSAT Semarang 1 in 2022. The results of taxpayer knowledge testing showed that it did not have a significant reaction on taxpayer compliance. For the moment, taxpayer consciousness testing and tax sanctions show a significant influence on taxpayer compliance.
 Keywords: knowledge, consciousness, sanctions, compliance

Tax Amnesty Pemberian Keringanan Dan Pembebasan Sanksi Administrasi Pajak Kendaraan Bermotor

This study aims to determine the tax amnesty granting relief and exemption from motor vehicle tax administration sanctions. The research method used is descriptive and tends to use analysis with a qualitative approach to describe the realization of motor vehicle tax receipts using tables and diagrams before and after tax amnesty which is then drawn conclusions. The results of this study indicate that the tax amnesty program also increases public awareness in paying motor vehicle taxes in Manggarai Regency. This Tax Amnesty program also increases Regional Original Income in the motor vehicle tax sector until the set target is achieved.
 
 Keywords: Motor Vehicle Tax, Tax Amnesty, and Administrative Sanctions

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.

Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Kota Palangka Raya

Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Kota Palangka Raya

Analysis of Motorized Vehicle Taxpayer Compliance Before and During the Covid-19 Pandemic (Case Study of the East Java Provincial Government UPT Regional Revenue Agency. Sumenep Regional Revenue Management)

This researcher aims to analyze the compliance of motor vehicle tax payers before and during the covid-19 pandemic. In this study uses qualitative methods by analyzing data obtained from observations, interviews with key informants and supporting informants related to motor vehicle tax compliance. The data analysis technique used in this research is by using data reduction, data presentation and drawing conclusions. The results of this study indicate that motor vehicle taxpayer compliance is influenced by factors, namely tax knowledge, taxpayer awareness, economy, location, social distancing

Analisis Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor di Kantor Samsat Soreang

As it is known that tax is a source of income and is an important aspect for the national development of a country, with the aim of increasing the welfare of a just and prosperous society. The issue of taxpayer compliance is an important issue throughout the world, both in developed and developing countries. The purpose of this study was to determine the factors that influence taxpayer compliance in paying motor vehicle tax at the Soreang Office. This study used a qualitative method with a descriptive approach. Data collection techniques were carried out by means of interviews, observation, and documentation. The data analysis method used is data reduction, data presentation, and conclusion. The results show that taxpayer compliance in paying motorized vehicle taxes at the Soreang Samsat Office is quite good, but there are still some taxpayers who have not complied. This can be caused by several influencing factors such as understanding of the tax collection system, service quality factors, educational level factors, and income factors. In additional, there are two additional factors that can influence, including psychological factors of the taxpayer and also the habit of the taxpayer.
 Keyword : Taxpayer Compliance, Motor Vehicle Tax

Pengaruh Penerapan Sanksi Perpajakan Dan Pelayanan Pembayaran Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Pada Kantor Samsat Kota Bengkulu

This research is motivated by a thought that with the existence of tax sanctions and good service to the community, it will increase taxpayer compliance. This study aims to determine how much influence the application of transportation sanctions and motor vehicle tax payment services has on taxpayer compliance at the Bengkulu City Samsat office. In this study, researchers used quantitative descriptive methods, data collection techniques using questionnaires and documentation. The data analysis technique used multiple linear regression test The results showed that the results of the t-test values (0.000 0.05) and (0.021 0.05). with an error rate of 5% while the f-test value showed a result of 21,529 and a probability of 0.000. And the results of the analysis of the correlation coefficient of 29.3%. Based on the results of the analysis, it can be concluded that the application of tax sanctions and motor vehicle tax payment services has an effect on taxpayer compliance at the Bengkulu City Samsat Office.

PENGARUH KESADARAN, SAMSAT DRIVE THRU, E-SAMSAT, DAN SISTEM PEMUTIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT KOTA DENPASAR

This study analyzes the impact of taxpayer awareness, Samsat drive-thru services, e-Samsat, and the tax write-off program on the level of motor vehicle taxpayer compliance. This is done due to the decreasing public awareness of fulfilling tax obligations, which is not in line with the increase in the number of vehicles each year. This research was conducted to analyze the effect of taxpayer awareness, Samsat drive-thru services, e-Samsat, and the tax write-pff program on public awareness in terms of fulfilling vehicle tax obligations. The sample in this study amounted to 100 motor vehicle taxpayers. The use of a questionnaire is a method used to collect the required data. The data analysis technique used is Multiple Linear Analysis. The results showed that the four hypotheses proposed were acceptable, which means that taxpayer awareness, Samsat drive-thru services, e-Samsat, and tax write-off program have a significant influence on the level of public awareness of fulfilling motor vehicle tax obligations.
 Keyword: Taxpayer Awareness, Drive Thru Samsat, E-samsat, Pemutihan Pajak, Taxpayer Compliance.

Analisis Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT

The decline in realized revenues and the high arrears on motor vehicle taxes indicate a low level of taxpayer compliance. The study aims to determine the effect of income levels, understanding of tax regulations, and service quality on motor vehicle taxpayer compliance at the SAMSAT Office of Gianyar Regency. The sample used was 100 motor vehicle taxpayers. Purposive sampling was used as a sample determination method. The questionnaire method was used as a data collection method. Multiple linear regression analysis is the analytical technique used in this study. The results showed that the level of income, understanding of tax regulations, and quality of service had a positive effect on motor vehicle taxpayer compliance. This research provides empirical support for the Theory of Planned Behavior and attribution theory.
 Keywords: Income Levels; Understanding of Tax Regulations; Service Quality; Taxpayer Compliance

Kesadaran, Norma Subjektif, Pembebasan Bea Balik Nama Kendaraan Bermotor, Pemutihan Pajak dan Kepatuhan Wajib

The research aims to obtain empirical evidence on the influence of taxpayer awareness, subjective norms, exemption from Motorized Vehicle Title Transfer Fee (BBNKB), and Motorized Vehicle Tax (PKB) bleaching on motorized vehicle taxpayer compliance in Bangli Regency. The research location is the SAMSAT Joint Office, Bangli Regency. Determination of the sample using accidental sampling method. The total sample of 100 respondents was determined using the Slovin formula. Data was collected through a survey method using a questionnaire. The data analysis technique uses multiple linear regression. The results showed that taxpayer awareness, subjective norms, BBNKB exemption, and PKB bleaching had a positive effect on motor vehicle taxpayer compliance in Bangli Regency.
 Keywords: Subjective Norms; BBNKB Exemption; Whitening; Taxpayer Compliance