Progressive Tariff Research Articles

Did new electricity progressive tariff system change energy usage pattern in Seoul apartments? Evidence from integrated multisource dataset and combined analytical models

A new electricity progressive tariff (PT) system was introduced to cities in South Korea at the end of 2016 to replace the previous one as a policy response to increased energy demand and costs in hotter summers. Public concerns have been raised over its effects on annual energy use and energy poverty. However, studies on this topic are very few due to the lack of relevant data. In the broader literature on the effect of the PT system, studies are limited in that they mostly focus on household characteristics. This study contributes to the literature and practical discussions by examining how the new PT system influences residential electricity use in 243 sample apartments in Seoul, considering a wide range of factors that impact energy use decisions. An integrated urban dataset was developed based on urban big data from multiple sources, and a combination of two models was used for analysis. The interrupted time series analysis was adopted to find whether the change in household electricity use was significant for each apartment using the dataset. A logistic regression model was then used to examine the relationships between the significance of change and influential factors in energy use and billing, household, apartment, and neighborhood. Results suggest that nearly half of the sample apartments significantly increased electricity usage, and energy and built environment factors significantly influenced the change. Furthermore, higher-income groups were found to benefit more from the new PT system. The findings provide a reference for policymakers to evaluate the new policy and develop strategies toward broad sustainability goals. Given the wicked nature of urban energy policy, suggestions were made on policy implementation design and urban data integration for more rigorous evaluation.

Pengaruh Pajak Pertambahan Nilai dan Pajak Kendaraan Bermotor Tarif Progresif terhadap Daya Beli Konsumen

This study aims to determine the effect of Value Added Tax and Progressive Tariff Motor Vehicle Tax on Consumer Purchasing Power. This research was conducted at SAMSAT Bekasi City in 2021. The quantitative research method with a sample of 100 respondents was obtained through the slovin technique. The data analysis technique used descriptive statistical analysis, validity and reliability tests, multiple linear regression, coefficient of determination and hypothesis testing. For quantitative data analysis method, SPSS version 25 is used. Based on the results of the analysis, it is stated that the value added tax has a significant effect on consumer purchasing power with a significance level of 0.043 which is smaller than = 0.05. The progressive rate motor vehicle tax has a significant effect on consumer purchasing power with a significance level of 0.000 which is smaller than = 0.05.

Legal protection for motor vehicle taxpayers in East Java subject to progressive rates

In this thesis, the matter discussed is legal protection for taxpayers in the event of an error in collecting motorized vehicle tax. Motor Vehicle Tax Collection has fulfilled legal certainty, this is based on article 5 paragraph of Law Number 28 of 2009 in conjunction with Article 6 of East Java Regional Regulation Number 9 of 2010 which regulates the contents of determining the principal amount of motorized vehicle tax. The way to determine it is to multiply the tax base with the motor vehicle tax rate regulated in Article 7 of the East Java Regional Regulation 9 of 2010 concerning Regional Taxes. If the taxpayer owns a 4 (four) wheeled personal motorized vehicle as well as a 2 (two) wheeled motorized vehicle with cylinder contents of 250 cc and above, the second and so on, according to Article 8 of the East Java Regional Regulation 9 of 2010 concerning Regional Tax, the taxpayer is subject to a progressive rate. whose order of tariffs is regulated in the same. In the context of collecting Motor Vehicle Tax with Progressive Rates, there are several legal issues that arise, including the problem of progressive tariff sequences.

Feasibility of a booster for DHW circulation in apartment buildings

With increasing focus on the performance of district heating systems, a concept is developed to obtain low district heating return temperatures from domestic hot water systems with a high share of circulation loss. For these systems, it is challenging to realize a low district heating return temperature by direct heat exchange only, due to the high flow of circulation return water at 50 °C. The concept is termed Circulation Booster. The purpose of the Circulation Booster is to boost the domestic hot water circulation temperature and at the same time secure a low district heating return temperature from this part of the service. The domestic hot water circulation temperature is heated in two steps: direct heat exchange and a heat pump. The heat source for the Circulation Booster is district heating, and the heat pump itself is driven by electricity. The paper includes the field experiences from a 1-year test period, concluding that the concept is operating as intended. Further, the performance results regarding electric consumption and district heating return temperatures and an economic feasibility study are presented. The current tariff structure in Denmark related to the district heating return temperature and electric costs gives a feasible economic case for the Circulation Booster concept with a direct payback time of 5,1 years. An increasingly progressive tariff scheme for low district heating return temperature or lower electric costs could further improve the economic feasibility of the Circulation Booster concept.

PENGARUH PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF DAN PENDAPATAN WAJIB PAJAK TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT (Studi Empiris Di Kantor SAMSAT Kota Jayapura)

This study aims to determine the Effect of Progressive Vehicle Taxes and Taxpayer Income on Consumer Purchasing Power. The research population is taxpayers who make motor vehicle tax payments in the Jayapura City Samsat Office. The number of samples is 70 people. Determination of the study sample using the nonprobability sampling method, data was collected by distributing questionnaires. The data analysis technique is multiple linear analysis. The results of the research conducted show that Progressive Vehicle Taxes have no significant positive effect on Consumer Purchasing Power, Taxpayer Income does not have a significant negative effect on Consumer Purchasing Power. The most dominant variable affects taxpayers regarding the tax on progressive tariff motor vehicles because they have a standard coefficient of beta 0 235.

The Modelling of Volume and Percent Duration of Vehicle Parking for Shopping Stores in Surabaya, Indonesia

Both parking revenue and parking tax are the potential income for most local authorities in Indonesia since they are considered as part of their revenue. However, currently, many local authorities in Indonesia, including Surabaya, have a problem determining the target of annual parking revenue. Meanwhile, there are growing public and private facilities in many capital cities in which many parking spaces will be provided to support their activities later. Therefore, the providing of new parking spaces will potentially contribute to the local authorities’ revenue as the consequences. The main variable to contribute to the parking revenue is the number of parked vehicles and the parking duration (progressive tariff is applied). This paper discusses parking modeling of shopping stores in Surabaya. The parking volume model is based on the following variables; accumulation, turnover, dynamic capacity, parking index, and average duration, while the model of duration is based on these following variables; accumulation, turnover, dynamic capacity, parking index, and parking volume. Since all variables has a multicollinearity problem, the model principal component regression is then used. This paper proposes the model of volume as well as percent duration of parking facility for shopping stores based on data in Surabaya.

EFEKTIVITAS PEMBERLAKUAN TARIF PROGRESIF BAGI PAJAK KENDARAAN BERMOTOR GUNA MENINGKATKAN PENERIMAAN PAJAK

Motor Vehicle Tax (PKB) is one type of tax whose authority of collection is on Provincial government as a form of autonomy implementation. Nevertheless the government through Law no. 28 Year 2009 on Regional Tax and Retribution has been applying progressive tariff for motor vehicle taxation (PKB). Government policy is related to the purpose of increasing local tax revenues from the PKB sector. The provincial government further implements the policy by issuing local regulations concerning the implementation of progressive taxation, among which regulates the amount of tax to be imposed on each motor vehicle. In Bali Province Regulation no. 1 Year 2011 on Regional Taxes, the provincial government of Bali has set the tax rate between 1.5% to 7.5%. In addition to the increase in tax revenues, the progressive tariff for PKB also aims to reduce people's purchasing power on motor vehicles. This is investigates whether it is possible to increase tax revenues when the purchasing power of people to buy motor vehicles goes down. This research is conducted by empirical research method, in order to study the effectiveness of progressive tariff policy for motor vehicle to increase tax revenue from PKB in Bali Province area. This research uses actual data related to the amount of PKB receipt obtained since before the enactment of progressive tariff until several years after. Based on these data, it can be seen the effectiveness of the implementation of the progressive tariff. In addition, it will also convey the obstacles faced by the Bali Provincial Government in implementing the progressive tariff policy of PKB. Thus the research will be able to give description of the enforcement of progressive rate of PKB as well as to formulate suggestions to reduce the constraints of its implementation, especially in the area of Bali Province. Keywords: Revenue, Progressive Rate, Motor Vehicle .

Pengaruh PPN, PKB Tarif Progresif, dan Pendapatan WP pada Daya Beli Konsumen Kendaraan Bermotor

Consumer purchasing power can be influenced by several factors, especially when purchasing motor vehicles is the existence of VAT and Progressive PKB rates that are imposed when buying a motorized vehicle. This study aims to review the imposition of VAT, PKB Progressive Rates, and WP income on consumer purchasing power for the purchase of motor vehicles. The research took place in the SAMSAT office with the city of Denpasar. This study amounted to 100 respondents. Multiple linear regression is an analysis technique used in this study. Referring to the results of the analysis found that the effect of value added tax and income WP has a significant influence on purchasing power. Whereas progressive tariff PKB does not influence consumer purchasing power. This research confirms the theory of the principle of purchasing power and the theory of prestige.
 Keywords: VAT; Motor Vehicle Tax with Progressive Rates; Taxpayer Income; Purchasing Power.

Comparison of Economic Feasibility for Efficient Peer-to-Peer Electricity Trading of PV-Equipped Residential House in Korea

Since the sharing economy emerged as a new paradigm with the development of technology, the global sharing economy market has grown rapidly. In the energy sector, peer-to-peer energy trading is being conducted to share energy produced through renewable energy systems. In this study, in the situation where energy transactions among individuals are expected to expand in the future, the types of buildings and trading to secure the economics of energy trading were compared. The types of buildings were limited to residential buildings, and the economic efficiency according to energy performance was compared. Because the government has strengthened energy performance regulations, the performance varied depending on the time of construction. Therefore, building types were divided into existing houses, new houses, and zero-energy houses. The trading types were compared to the existing methods, net-metering and feed-in tariff for small-scale distributed PV systems, with P2P trading. Thus, consuming only the amount of electricity in Tier 1 and trading the rest between individuals was the most economical strategy in residential buildings to which the progressive tariff system was applied. As the performance of a building improves, the more electricity that can be traded, and the wider the range for securing economic feasibility.

ANALISIS DAMPAK KEBIJAKAN TARIF PROGRESIF DALA M HUBUNGAN DWELLING TIME DAN YARD OCCUPANCY RATIO (YOR) DI TERMINAL PETIKEMAS SEMARANG

This final project was conducted during an internship at Terminal Petikemas Semarang which is a company in the field of packaging terminal services. This study aims to analyze the impact of tariff progressive policies on dwelling time and YOR. To achieve the target of dwelling time in less than 3 days and YOR under 50% a progressive tariff policy is set. . the implementation of progressive tariffs is expected to reduce dawling time and YOR, in all of container terminal to be able achieve target expected by the government and to obtain efficiency and smoothly flow of container. To compile this final project the author uses secondary data in the form of dwelling time and YOR data in 2016-2018.Data obtained then it was analyzed using pearson correlation to know the rapport between dwelling time and YOR then, data dwelling time and YOR will be graphed to find out before progressive tariff policies in analysis in order to get a solution to the problems that exist in order to facilitate the flow of containers in the container terminal. The results of data analysis found that the impact of progressive tariff policies not yetcan reduce dwelling time and YOR significantly and still very much the high of dwelling time and YOR at the Semarang Container Terminal after the progressive rate reached 63.51% and dwelling time 6.14 days then progressive tariffs will not affect dwelling time and YOR.

Increasing Block Tariffs in an Arid Developing Country: A Discrete/Continuous Choice Model of Residential Water Demand in Jordan

Arid developing countries face growing challenges from water scarcity, which are exacerbated by deficient piped water supply infrastructures. Increasing block tariffs (IBTs), charging higher rates with increasing water consumption, can potentially reconcile cost recovery to finance these infrastructures with an equitable and affordable sharing of the cost burden. A firm understanding of the impacts of varying prices and socio-economic conditions on residential water demand is necessary for designing IBTs that promote these objectives. Consistently estimating water demand under an IBT requires a discrete/continuous choice (DCC) model. Despite this, few econometric studies of arid developing countries have applied this state-of-the-art approach. This paper applies a DCC model to estimate residential water demand under IBTs in the severely water-stressed country of Jordan, using 15,811 country-wide household-level observations from five years up to 2013. We extend Hewitt and Hanemann’s original DCC formulation in order to accommodate IBTs featuring a linearly progressive tariff block. We then use the resulting demand function to assess Jordan’s 2013 IBTs and alternative IBT designs. Under the estimated price elasticities, very few IBT designs achieve a full recovery of the financial costs of water provision, but we still identify a potential to improve cost recovery and affordability.

DINAMIKA PENGATURAN TARIF PROGRESIF BAGI PAJAK KENDARAAN BERMOTOR DI WILAYAH PROVINSI BALI

This study examines the impact of government policy of imposing progressive tariff for motor vehicles, as regulated in Act Number 28 Year 2009 on Regional Tax and Levy. The collection of motor vehicle tax is the authority of the provincial government, as one source of local revenue, so this type of tax is regulated both in national law and also delegated in local regulations. The local regulation governs the policy of collecting the motor vehicle tax and the amount of tax rate charged. Bali provincial government as the implementing agency began implementing progressive tariffs for motor vehicles in 2014. In the beginning of implementation phase, the progressive tariff only applied to four-wheeled vehicles, while for two-wheeled vehicles new progressive tariffs enacted in 2016. Furthermore, the rate of progressive tariff charged are also increased in percentage terms compared to the previous period. The impact of this policy implementation reviewed by gathering primary data from UPT Bapenda Bali Province located in Denpasar. The results of this study, generated by using descriptive analysis, indicated that there are various considerations for local government in making changes to the provisions of vehicle tax collection, in order to restrain the growth rate of motor vehicles while increasing local revenue.

The Modelling Concept of Volume and Duration of Parking for Various Types of Landuse in Surabaya

Both parking fee and parking tax are the potential income for most local authorities in Indonesia since they are considered as the parts of of local authority’s revenue (Pendapatan Asli Daerah, PAD). However, currently many local authorities including that in Surabaya has a problem in determining target as well as the achievement of annual parking revenue. This situation takes place due to the lack of reliable method to estimate the parking revenue including both parking fee and parking tax either on-street parking nor off-street parking. Meanwhile, there are growing investments of public and private facilities in many capital cities of both regency and provincy including apartments, hotels, malls, campus, hospitals, convention buildings, terminals, offices, restaurants and mixed uses in which many parking spaces will be provided to support their activities later on. The providing of new parking spaces will therefore potentially contribute to the local authorities’s revenue as the consequences. Main variable to contribute the parking revenue are the number of parked vehicle as well as the parking duration (when progressive tariff is applied). The concept of both number of parked vehicle and parking durations for several landuses will be introduced in this paper so that they can be elaborated more in depth as a mathematical model. Furthermore they can be used as references for estimating the anual parking revenue of local authotities as the part of local authorities revenue (PAD). Moreover, these models will be useful for parking facilities investors to analyse the their financial investment .

Replicability and scalability of mini-grid solution to rural electrification programs in sub-Saharan Africa

The assessment of off-grid electrification programs in developing countries largely based on mini-grid and solar home system (SHS) has shown that they are faced with low development imparts and sustainability challenges, which has resulted in failure of many projects. This study provides solutions on how to surmount these challenges, leaning on the experience of a hybrid solar-diesel mini-grid at Tsumkwe village in Namibia. It provides analyses of a case study based on empirical evidence from field studies, interviews of representatives of households, public institutions and energy providers. In addition, it investigates the technical challenges and economic impacts of the electrification program. HOMER™ and MATLAB™ models were used in the analysis and investigations. The findings show that despite the challenges, the system has been sustained because it keyed into an existing structure with growth potentials. The progressive tariff system adopted by the government helped to cushion costs and allow low income households in the energy matrix. Adoption of strict maintenance measures, and implementation of energy efficiency measures prior to the commissioning of the program, resulted in the reduction of costs. The success elements identified in this study could be extrapolated in other sub-Saharan African countries if the challenges are properly addressed.

The impact of residential photovoltaic power on electricity sales revenues in Cape Town, South Africa

In South Africa, electricity is provided as a public service by municipalities. The combination of (a) rising electricity rates, (b) decreasing photovoltaic technology costs, and (c) a progressive tariff system (under which wealthier households support low tariff rates for indigent residents) leads to incentives for high-income households to cover part of their electricity demand by self-produced photovoltaic (solar) electricity. This development is simulated with hourly load profiles and radiation data, and an optimization model for a case study in Cape Town through the year 2030. Results indicate that the majority of higher-income residents are incentivized to invest in photovoltaic power production by 2020 and additionally use home battery systems by 2028. This leads to a steadily increasing gap between revenues and expenditure needs in the budget of the municipality. The budget gap can be reduced by replacing the energy-based tariff with a revenue-neutral fixed network-connection fee implementation of which is particularly effective in reducing incentives to invest in storage.

Der Weg ist frei: mehr Steuergerechtigkeit durch nachhaltigen Abbau der kalten Progression

Der Abbau der kalten Progression wird aktuell wieder diskutiert. An einigen Eckwerten des Einkommensteuertarifs lasst sich zeigen, dass die tatsachliche Entwicklung deutlich von den zum Ausgleich der Inflation erforderlichen Tarifanderungen abweicht. Die Autoren berechnen die Mindereinnahmen bei Einfuhrung eines Tarifs auf Radern und bei Anhebung des Grundfreibetrags. In einer Verteilungsanalyse zeigen sie, dass die Entlastungseffekte hoch sind — absolut fur hohe Einkommen, relativ fur niedrige Einkommen.

Aplikasi Penentuan Tarif Listrik Menggunakan Metode Fuzzy Sugeno

This reasearch applied Sugeno fuzzy method for determining electricity tariff based on the data of electric customers 450 VA and 900 VA from PLN APJ South Semarang. Tariff of PLN clasifications calculation is done in a progressive way with three block/ classification tariff . This method is considered less representative because many users who consume less or more electrical energy (kWh) in one block/class charged or valued equally. Electric customer data during the 5 months from May to September 2012, which contains a large kWh consumption is then calculated by means of progressive tariff . The data is then performed clustering with FCM method (Mean C Fuzz) into 5 groups, thus obtained cluster centers or power usage and price rates. The power usage and price of the cluster centers are used ​​as a reference manufacture and fed into the membership function of fuzzy inference system built by Sugeno method. This research used the triangular shape of the curve membership function.The system built in the form of application Sugeno fuzzy method which is tested by inserting a number of sample test data . The results are the tariff to be paid by electricity customers . The tariff is resulting from the calculation of the system compared to the tariff calculated in a progressive way of PLN. The difference in total tariff to customers for power of 450 VA Rp 93.3107 or 0.004%, while for the 900 VA at Rp 3503.2 or 0.12 %. The tariff were calculated using Sugeno fuzzy method from this research is more fair to the consumer there is increase in revenue for PLN. Keywords : Fuzzy Sugeno; Tariff classification; Calculation

Increasing Block Tariffs in the Water Sector: A Semi-Welfarist Approach

We analyze the properties of progressive water tariffs that are often applied in the sector in the form of discretely increasing block tariffs (IBT). We are particularly interested in water tarification in a poverty context where a subsistence level of water has to be allocated to each household. Our approach is semi-welfarist to the extent that we analyze second-best pricing schemes that may be applied in practice due to fairness or other, non-welfarist considerations. In our theoretical model we compare a modified Coase-tariff and a progressively increasing block tariff with respect to water consumption, water expenses and utility levels. When we impose cost coverage on the water utility, there are clearly adverse effects on the almost poor by introducing a progressive tariff. This result is supported with a numerical application using real data from Bangladesh: progressive tariffs may fail to achieve fair cross-subsidization of low-income groups.

Impactos da Área de Livre Comércio das Américas (Alca), com gradual desgravação tarifária, na economia brasileira

As barreiras comerciais protegem as economias da concorrência internacional, mas distorcem o comércio entre elas e reduzem os benefícios que poderiam advir dos acordos de livre comércio. O objetivo deste trabalho é avaliar os impactos da criação da Área de Livre Comércio das Américas (Alca), com desgravação tarifária gradual, nos principais indicadores da economia brasileira. O modelo de equilíbrio geral do Global Trade Analysis Project (GTAP) é adotado como instrumento metodológico. Somente alguns setores do agronegócio mostraram-se competitivos. O setor de manufaturados não foi competitivo em nenhum dos cenários, e os setores florestais, têxteis e calçados tiveram aumento significativo na produção e na exportação. Os indicadores de crescimento econômico e bem-estar foram favoráveis ao Brasil, em todos os cenários, mesmo que o crescimento tenha sido pequeno.

Banks, Financial Liberalisation and Financial Crises in Emerging Markets

In 1991, Argentina, Brazil, Paraguay and Uruguay decided to establish a Mercado Comun del Sur (MERCOSUR). The new regional agreement developed quickly during the first half of the 90s and after a series of progressive tariff (and non‐tariff) reductions it became an (incomplete) customs union in 1995. During the second half of the 90s the completion of the customs union ran into increasing trouble and progress in the formation of a common market could not be realised. In this paper, two basic explanations of the poor performance of Mercosur are discussed. The first one claims that the adverse international situation (Asian crisis) is the main reason for the recent crisis. Consequently, a normalisation of the international environment is expected to be sufficient to revitalise the integration process. The second proposition emphasises more fundamental deficiencies of the concept of ‘open regionalism’. It is argued, that ‘open regionalism’ is inherently instable because, over time, it facilitates a more efficient articulation of vested interests working against ‘openness’. Proceeding from a simple free trade agreement (or a customs union) towards a common market tends to aggravate these problems. The conclusion of the paper is that the main obstacles to further regional integration in the Southern Cone are endogenous rather than exogenous. Therefore, the normalisation of the international economic environment may not be a sufficient condition for the revitalisation of the integration process.