Vehicle Tax Research Articles

Kontribusi Pajak Provinsi Dan Pajak Kabupaten/Kota Terhadap Penerimaan Pajak Daerah (Studi Kasus: Provinsi DKI Jakarta 2017-2022)

Local taxes is original and the largest revenue in the budget and revenue; excluding retribution, segregated asset management results, and other legal original income. The aim of this research was to find out how much the contribution of the types of local taxes to the total local tax revenue during 2017-2022 fiscal year. The studied objects were 13 types of local taxes of the DKI Jakarta Provincial Government. The secondary data were used by this quantitative and descriptive research methods. The research problems included how much the contribution of the local taxes in the provincial tax revenues, how much the contributions of local taxes in district/city tax revenues and how much contributions of provincial taxes and district/city taxes in total local tax revenues managed by Regional Revenue Body (Badan Pendapatan Daerah) of DKI Jakarta. The conclusion for the first problem was the Motor Vehicle Tax (PKB) as the contributor in the provincial tax. The second, it was found that local taxes that had the highest contribution to provincial taxes were PBB-P2 and BPHTB, while for the third problem was found that district/city taxes contributed a higher contribution than provincial taxes to total local tax revenues.

ANALISIS COLLABORATIVE GOVERNANCE DALAM PENYELENGGARAAN PELAYANAN PUBLIK PADA SAMSAT WILAYAH KABUPATEN NATUNA

Especially in this age of globalization, the government bureaucracy must respond to the community's needs and demands for improved public services. The government agency in charge of vehicle tax services is one of the entities tasked with receiving PAD and sustaining public services. The presence of collaborative governance is a concept utilized by an organization to achieve long-term objectives and effect transformational change. This study's objective was to investigate the application of the concept of collaborative governance in the Regional Samsat of Natuna Regency. This study employs a qualitative methodology for collecting primary data, including interviews and observations. The results showed that the implementation of collaborative governance in the Samsat Office of Natuna Regency was Starting Condition, Collaborative Process, Facilitative Leadership and Institutional Design.

Environmental Taxes in Poland and South Korea – Sharing Experiences

The article aimed to identify, to assess the environmental taxes in Poland and South Korea, and to indicate a potential area of cooperation – an exchange of experience on environmental taxes. The analysis covered data from the period 2000-2020. However, in some parts, due to the availability of data, the investigation was completed in 2014 or 2019. The research methods employed were a critical analysis of domestic and foreign literature, an analysis of Polish and Korean legal acts underpinning environmental taxes in a comparative approach, and an analysis of OECD data using simple statistical methods and benchmarking elements. Four environmental taxes were identified in Poland: an excise tax on types of products deemed harmful to the environment, a Vehicle Tax, a Forest Tax and an Agricultural Tax. In South Korea, three taxes were included: Individual Consumption Tax, Automobile Tax and Transportation, Energy, Environmental Tax. Environmental taxes in Poland and South Korea were evaluated positively, taking the fiscal and informative functions as criteria. However, it was shown that an exchange of experience would be desirable, particularly in the area of improving the implementation of the stimulating function of taxes that related to air pollution.

How Does the Public React to the Electric Vehicle Tax Incentive Policy? A Sentiment Analysis

While there are arguments suggesting that tax incentives can expedite the adoption of electric vehicles (EVs), there are also counterarguments proposing that these incentives may exacerbate external costs. As a result, the government may need to incorporate public opinion as an input in formulating the most suitable approach to promote the adoption of electric vehicles within society. The purpose of this study is to investigate public sentiment on EV tax incentives in Indonesia through Twitter. This study utilizes text mining to examine public attitudes and sentiments toward EV using Twitter data. The sentiment analysis model employed is the Indonesian RoBERTa Base Sentiment Classifier. The data utilized in this study consists of Twitter posts spanning from May 2022 to May 2023. The final dataset for analysis comprises 99,856 tweets, each identified by a unique tweet ID. The results show that neutral sentiment dominating the tweet post from negative and positive sentiment. We also found that 56% are supporters and 44% are opposing groups. Tax incentive policies may not always be supported in terms of being considered unfair or inappropriate. Our finding shows three topics that are important for the public about EV: the price of electric vehicles, environmental issues, and EV infrastructure. This study demonstrates that tax incentives or price subsidies may not consistently receive positive perceptions or full support from society. Certain policies considered by specific stakeholders may diminish the effectiveness and expected outcomes of these measures. Our findings have several contributions for knowledge development and tax policy makers.

Greener vehicle taxation in Hungary

Reviewing the main taxes with regard to vehicle use and other state burdens, as well as the related EU and domestic regulations, certain proposals will be formulated for the development of the Hungarian vehicle tax system, which will enable more effective enforcement of climate targets while maintaining budget revenue targets. The proposals can be exemplary for other middle-income countries, such as Hungary, and for higher-income EU countries in terms of application to EU regulations. The proposed changes are important for environmental protection without causing any significant revenue, economic, social or other risks. It is important to evaluate these changes ex post and to consider even stronger commitments with an ex ante evaluation.

Local Government Public Service Quality Innovation in Bengkulu City: A Case Study of SAMSAT VIRTU Application

Public Service Innovation enables governments to innovate in the design and delivery of public goods and services. However, it needs careful planning, leadership, and stakeholder coordination. In addition, officers in the public sector must learn to detect social and aspirational challenges. On the other hand, research into public service innovation efforts has only made a limited effort. It means that Indonesian public service innovation, particularly those acknowledged and assessed by the Ministry of Administrative Reform, has received less elaboration. This study aims to describe and provide an overview of an innovation in public services in the field of motor vehicle tax payments called SAMSAT VIRTU. This study was designed using a qualitative approach through the descriptive method by utilizing the two data sources, including primary data collected from interviews and secondary data used via library research. In addition, quality services theory consists of five crucial elements: tangible, reliability, responsiveness, assurance, and empathy are studied. The study results indicate that the public service innovation practice carried out by the Bengkulu Regional Government is considered quite successful. It can be seen from the enthusiasm and response of the people who come to get services at SAMSAT VIRTU. This study concludes that Public Service Innovation is a necessity carried out by government administrators in Bengkulu city to improve the quality of public services. Theoretical policy implications are related to the local government's capacity to develop Innovation, which three main strategies that affect the ability of government organizations to innovate, namely, leadership credibility; strong management teams; and Governing board functioning. The practical implications are a grand national design regarding government innovations related to the implementation of the main functions and tasks of government, namely the function of public services and public goods delivery.

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 Motorized Vehicle Tax Incentives on Regional Tax Revenue of West Java Province During the Covid-19 Pandemic

This research is to find out how much influence the motor vehicle tax incentive program has on the regional income of West Java Province during Covid-19. The sample of this research is as many as216 observational data during the motor vehicle tax incentive period from August to December 2021. The method used is descriptive and the verification method. Data processing using Eviews-12. The results of the research on the condition of vehicle taxes, the abolition of tax fines, the free transfer of motorized vehicle transfer fees and local tax revenues have increased. Motor vehicle tax, the abolition of motor vehicle tax fines and the free transfer of motor vehicle title fees had a significant effect on the direction of a positive relationship to regional tax revenues in West Java Province during the Covid-19 pandemic. Partially, motor vehicle tax, abolition of motor vehicle tax fines, free transfer of motor vehicle title fees during the Covid-19 pandemic had a significant effect on the direction of a positive relationship to regional taxes in West Java Province.

THE POWER OF TAX INCENTIVES ON MOTORIZED VEHICLE TAX COMPLIANCE MODERATED BY TAX SOCIALIZATION IN EAST JAVA

During the Covid-19 pandemic, the Indonesian government issued tax incentive policies to ease the burden on the community while increasing revenue at the central and local tax levels. Due to the policy regarding the PKB (Pajak Kendaraan Bermotor or Motorized Vehicle Tax) tax incentive that was applied during the Covid-19 pandemic, the researchers aimed to examine the relationship of the PKB tax incentive on tax compliance of motorized vehicle users in East Java during the pandemic period from 2020 to 2021 moderated by tax socialization. This study used samples of taxpayers who own motorized vehicles, both two-wheeled or four-wheeled, whose domiciled in East Java. The samples were taken by using the purposive sampling technique. The data source was taken from primary data obtained from the questionnaires and was analyzed using simple linear regression and moderated regression analysis. The result of this study showed that the PKB tax incentive has relationship on motorized vehicle users’ tax compliance; meanwhile tax incentive which moderated by tax socialization weakening the relationship of the PKB tax incentive on motorized vehicle users’ tax compliance during the Covid-19 pandemic in East Java.

Development of Client Server-Based Queuing Applications at The Samsat Gowa Office

The government has established a SAMSAT (One-Stop Manunggal Administration System) office which has duties in the motor vehicle tax service. Queuing activities make people spend their time waiting. Therefore, it is necessary to create a queuing system that can inform the estimated queue time remotely. The queuing system does not require users to wait physically, so the waiting time needed to queue can be used by taxpayers to carry out their own personal and work activities that are more useful. Queuing application development aims to develop queuing service features from previous applications which only provide queued information on taxpayers. Features developed in the form of queuing data processing with different activities, monitoring information on time and queue status periodically. The research method used is SDLC (Software Development Life Cycle) with a prototype model. The test results using the Gray Box Testing method show that queuing applications in government agencies providing motorized vehicle tax services have been successfully developed.

Mampukah Moralitas Memoderasi Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor?

The study aims to determine the effect of morality in moderating tax awareness, tax literacy, and money ethics on motor vehicle tax compliance at the SAMSAT Special Region of Yogyakarta. The variables used in this study are tax awareness, tax literacy, money ethics, and morality which in this case are the moderating variables. The selection of the research sample used a purposive sampling method and 75 respondents were obtained. The analysis tool used multiple linear regression and Moderated Regression Analysis (MRA). The results of data analysis show that tax awareness and tax literacy have a positive effect on tax compliance. Meanwhile, money ethics has no influence on tax compliance. In addition, it was found that morality is able to moderate taxpayer awareness in a negative direction. However, morality is not able to moderate tax literacy and money ethics towards compliance in paying motor vehicle taxes.
 Keywords: Tax Compliance; Tax Awareness; Tax Literacy; Money Ethic; Morality.

Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama (BBN) Kendaraan Bermotor, dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan sebagai Variabel Moderating

The purpose of this study was to determine the effect of the Motor Vehicle Tax Bleaching Program, the Exemption of Transfer of Name Duties and the Quality of Tax Services on the Compliance of Motor Vehicle Taxpayers with Tax Socialization as a Moderating Variable at UPT. Samsat Medan Utara. The research approach used in this study is associative. The sampling technique used is incidental sampling. Data was collected by distributing questionnaires to motorized vehicle taxpayers registered with the UPT. North Medan Samsat. The data analysis technique used in this study is the classical assumption test, multiple linear regression, t-test, f test, coefficient of determination, and moderating regression analysis using the IBM SPSS Version 26.0 program. The results of this study indicate that partially Bleaching Motor Vehicle Taxes has an effect on compliance with motorized vehicle taxpayers, Exemption of Transfer of Names for Motorized Vehicles has an effect on compliance with motorized vehicle taxpayers and the Quality of Tax Services does not affect compliance with motorized vehicle taxpayers. Simultaneously the Motor Vehicle Tax Bleaching Program, the Exemption of Transfer of Ownership of Motor Vehicles, and the Quality of Tax Services have a significant effect on the compliance of motorized vehicle taxpayers. Motor Vehicle Taxpayer Compliance. Socialization of Taxation as a moderating variable is not able to moderate the relationship between Tax Service Quality and Motor Vehicle Taxpayer Compliance UPT. Samsat Medan Utara.

Factors affecting acceptance of electric two-wheelers in India: A discrete choice survey

Government of India has adopted policies to grow the share of electric vehicles (EVs) to ‘de-carbonize’ India's transport sector and reduce import dependence for oil. For the lower-middle income economy two-wheelers play a significant role in the private vehicle market. This paper focuses on the effectiveness of some of the demand incentives; roles of infrastructure, market visibility; and peer effects on acceptance of electric two-wheelers in India. It utilizes a discrete choice survey to collect responses from Indian residents. Respondents in six different choice scenarios chose between two categories of petrol vehicles and an EV. Results from the random-parameter logit model indicate that price, refueling time, availability of infrastructure, vehicle taxes, and fuel prices are significant determinants of two-wheeler choice. Further, estimates suggest that consumers are willing-to-pay INR 567 to save in fuel cost by INR 1 per 100 kms, INR 997 for every percentage point reduction in taxes, INR 316 to save an additional minute of charging time, and INR 879 to increase the charging infrastructure by an additional percentage point. Government policies involving price subsidies, preferential tax treatments and improvements in infrastructure should continue. Differential pricing of petrol and electricity can also make electric two-wheelers more attractive.

FACTORS AFFECTING TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAXES IN KULON PROGO

The purpose of this study was to determine the awareness of taxpayers, tax sanctions, the drive thru Samsat system, progresive tax rates, and socialization of taxation on taxpayer compliance in paying motor vehicle taxes. This research was carried out at SAMSAT Kulon Progo, precisely in Kapanewon Sentolo. The number of samples in this study were 110 respondents with the sampling method using convenience sampling. This data collection was done by distributing questionnaires. The data analysis technique used in this research was multiple linear regression analysis. Based on the results of multiple linear regression analysis, it can be seen that taxpayer awareness, tax sanctions, and tax socialization have an effect on taxpayer compliance, while the drive thru system and progressive tax rates have no effect on motor vehicle taxpayer compliance.

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.

The Effect Of The Implementation Of E-Samsat And Tax Sanctions On The Level Of Compliance Of Motor Vehicle Taxpayers In The Regional Revenue Agency Of North Sulawesi Province In 2019-2021

Tax accounting is a matter of being able to determine the amount of tax owed based on a financial statement prepared by the company. In general, tax accounting is an accounting that is set for a purpose in order to obtain a determination of the amount of tax owed. Sistem Administrasi Manunggal Satu Atap (SAMSAT). E-samsat is a breakthrough from related parties to make it easier for taxpayers to carry out their obligations to pay motor vehicle taxes in their jurisdiction. Tax sanctions are a guarantee that the provisions of tax laws and regulations (tax norms) will be followed/obeyed/obeyed (Mardiasmo, 2019:72). This study has the aim of determining the effect of the application of E-samsat and tax sanctions on the level of compliance of motor vehicle taxpayers at the Regional Revenue Agency of North Sulawesi Province. The type of research used in this study is correlation quantitative research. The number of samples used was 100 respondents using the purposive sampling method collected through a questionnaire (google form). This study uses data analysis techniques, namely multiple linear regression analysis. The results of this study show that the application of E-samsat does not affect the level of compliance of motor vehicle taxpayers, while tax sanctions have a positive effect on the level of compliance of motor vehicle taxpayers at the Regional Revenue Agency of North Sulawesi Province.

Penyalahgunaan Pembayaran Pajak Kendaraan Bermotor Pemerintah Berdasarkan Peraturan Daerah Nomor 6 Tahun 2010

Introduction: Motor vehicle tax is one type of tax that is increasing, in line with the needs of the state. In Law number 28 of 2009, concerning regional taxes and levies, it is explained that motor vehicle tax is a tax on ownership and control of motorized vehicles. The Maluku Provincial Government in responding to the authority given to manage finances issued Regional Regulation Number 6 of 2010 concerning Motor Vehicle Taxes.Purposes of the Research: This study aims to analyze, as well as review and discuss the misuse of government Motor Vehicle Tax based on regional Regulation No. 6 of 2010. Methods of the Research: The research method that is used with the type of normative research, in this writing is used to approach the problem of legislation and conceptual approach. Furthermore, the legal materials used are primary, secondary and tertiary legal materials. Procedures and collection of legal materials through the study of literature and processing of legal materials analysis, analysis is carried out using a description method using qualitative methods.Results of the Research: The results showed that the government Motor Vehicle Tax that occurs in the scope of Maluku province is the occurrence of abuse. This can be seen clearly in the case under review where one DPRD Office official did not replace the lat of the government vehicle number he bought from the local government. With the mode that by still using black motor vehicle license plates in order to pay less tax than other motor vehicles that have black license plates. Furthermore, it cannot be directly said that the taxpayer's fault, but also from the office in this case the Maluku Provincial Revenue Service which regulates government Motor Vehicle Tax.

Pengaruh Penerapan Elektronik Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Samsat Jakarta Selatan

The application of E-Samsat in South Jakarta is considered as an alternative that has more advantages, even so there are still some taxpayers who do not fulfill their tax obligations, including in terms of paying motor vehicle tax. The purpose of this study is to determine the effect of the application of Electronic Samsat on the compliance of motor vehicle taxpayers at the South Jakarta samsat office. In this study using associative methods with a quantitative approach.. The results of this study explained that the application of E-Samsat had a significant and positive effect on motor vehicle taxpayer compliance at the South Jakarta samsat office. This can be seen in the results of the correlation coefficient test of 0.823 which can be interpreted to have a strong influence and the results of the determination coefficient test that the application of Electronic Samsat has an effect of 67.7% on the compliance of motor vehicle taxpayers at the South Jakarta samsat office.

The Influence of Service Quality and the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance with Tax Sanctions as Moderating Variables in Sidoarjo during the Covid-19 Pandemic

This study aims to determine the effect of service quality and the drive thru samsat system on motor vehicle taxpayer compliance, whether tax sanctions are able to moderate service quality and the drive thru samsat system on motor vehicle taxpayer compliance. This research method uses quantitative, data collection is done by distributing questionnaires. The population in this study were students of the 2018 accounting study program. The sampling technique used in this study was using the slovin formula as many as 155 respondents. The data analysis technique used is the PLS-SEM analysis technique with the SmartPLS V.3 program. The results of the study show that service quality has no significant effect on motor vehicle taxpayer compliance, the drive thru system has a significant effect on motor vehicle taxpayer compliance, tax sanctions are not able to moderate service quality on motor vehicle taxpayer compliance, tax sanctions are able to moderate the Samsat drive system. thru on motor vehicle tax compliance.

Change management on digital transformation in vehicle tax payment process: An understanding from institutional analysis

Although the application of new technologies in an organization is very challenging, changes in the external environment must be responded by the organization in order to survive in the midst of business competition. The implementation of new technologies must be accompanied by changes in the internal culture and the readiness of management organization. Motor vehicle tax is the largest source of state revenue in the West Sumatra region. The implementation of the advanced digital technology in vehicle payment process (SIGNAL technology) is a government strategy in an effort to increase the effectiveness and accountability of the motor vehicle tax payment process. This paper analyzes the dynamics of change management in the One-stop Administration Services (SAMSAT) office of west sumatra province during the adoption of SIGNAL technology. This study used the qualitative approach, located in the SAMSAT office in West Sumatra. The choice of informants through purposive sampling techniques. Data collection techniques are observation, interviews, and documentation analyzed through data reduction, data presentation, verification, and conclusions. The results show that the government's readiness to face changes in the implementation of the motor vehicle tax payment application through the SIGNAL application for SAMSAT West Sumatra is good. In the sense that it is ready to implement the signal application. The obstacles faced when implementing the Signal application to increase motor vehicle tax revenues are in the form of attitudes of employees and leaders.