Vehicle Tax Research Articles

Tax Structure and Its Relationship with Economic Growth – Bangladesh Context

Purpose: The paper aims to explain the current tax structure of Bangladesh. It also intends to identify the relationship between different categories of taxes and the country’s economic growth. Methods: Data have been gathered from different publications of the government for a period of 29 years from 1989-90 to 2017-18. Both descriptive and inferential statistics are utilized to achieve the purpose of the study. Results: Results reveal that tax revenue constitutes, on average, 84.20% of the total revenue of the Government of Bangladesh, while 70.47% of the total tax comes from indirect sources. VAT has been found as the largest source of tax revenue (34.12% of the total tax) followed by income tax (27%). Supplementary duty and customs duty contribute significantly to the national exchequer amounting to approximately 15% of the total tax each. Concerning the influence of taxation on economic growth, indirect taxes are found significant. When corporate and personal income taxes are considered, only personal income tax is identified as having a significant impact on economic growth. As far as the specific categories of taxes are concerned, customs duty, excise duty, and non-tax revenue are found significant, while income tax, VAT, supplementary duty, and other taxes do not have any significant relationship with the economic growth of Bangladesh. Implications: The paper recommends enhancing the collection of indirect tax, as well as expansion of the tax net to bring more and more people under the umbrella of taxation rather than increasing the tax rate which may impede entrepreneurial enthusiasm at the individual level. Limitations: The study combines some types of taxes such as import duty, export duty, narcotics duty, land tax, motor vehicle tax, surcharge, etc. under one heading, namely other taxes. As such the impact of these taxes per se on economic growth remains unveiled.

Sound Governance Pada Aplikasi E-Samsat Provinsi Riau

Motor vehicle tax is one of Riau's Regional Original Income (PAD), and in the process of implementing the government's motor vehicle tax collection has improved its governance system which refers to Sound Governance. Payment of motor vehicle taxes that were previously manual but have now switched to electronics where this system has been done since 2018. In its implementation there is an increase in users but sometimes the decline still occurs. The research could eventually find several things related to the change in motor vehicle tax payments from manual to digital in the perspective of Sound Governance by Tjahjanulin Domai. In this case the researcher uses qualitative research methods with a descriptive approach. The results of this study from Sound Governance showed that the implementation of digital-based motor vehicle tax payments has not run optimally because the application of Sound Governance dimensions in the implementation of E-Samsat application of Riau Province has not worked effectively and efficiently and there are still obstacles to the implementation of socialization strategies and infrastructure facilities.

Motor Vehicle Tax Management in North Maluku Province

The purpose of this study was to determine the obstacles faced in the implementation of Motor Vehicle Tax Management in North Maluku Province, especially at UPTD SAMSAT Ternate City and North Halmahera, the obstacles faced in Motor Vehicle Tax Management and efforts to overcome these obstacles. The data analysis technique used is qualitative research with an analytical descriptive approach. The results showed that the management of motorized vehicle tax in North Maluku Province, especially at UPTD SAMSAT, Ternate City and North Halmahera was in accordance with applicable regulations, and tax revenues were also quite large. Even so, there are still obstacles to tax management, both external and internal. There have been several efforts made to improve and optimize regional income from the motor vehicle tax sector, especially in terms of reforming the organization, improving the quality of Human Resources and improving facilities and infrastructure, which, of course will involve all stakeholders.

Pelaksanaan Perlindungan Hukum Bagi Wajib Pajak Kendaraan Bermotor di Kabupaten Tabanan pada Masa Pandemi Covid 19


 The impact given by the COVID-19 pandemic is felt so widely in various sectors including in terms of regional income, especially on vehicle taxes, the motorcycle tax itself is a regional tax. Therefore, this research aims to find out the procedures for implementing motor vehicle tax collection during the covid 19 pandemic and to find out legal protection for motor vehicle taxpayers in Tabanan district. In conducting research, empirical research is used which is obtained from the results of observing real events in the field. The results of this research in the implementation of motor vehicle tax collection in Tabanan district based on the regional regulation of the province of Bali Number 1 of 2011, during the covid 19 pandemic it did not run effectively due to a decrease in motor vehicle tax payment income which mostly had an impact on the economic sector, obstacles in paying taxes on During the pandemic, taxpayers who paid taxes decreased which resulted in decreased local revenue. Legal protection for taxpayers in the event of a tax dispute, the taxpayer can file an objection or appeal, preventive and repressive measures are efforts to resolve tax disputes.

QUALITY OF MOTOR VEHICLE TAX PAYMENT SERVICE AT SAMSAT SIDOARJO JOINT OFFICE

This research aims to find out how the Quality of Motor Vehicle Tax Payment Services in the SAMSAT Sidoarjo Joint Office. The method used in research is a qualitative method in which the researcher asks directly to the informant. The data source in this study is from primary data and secondary data. The data collection techniques in this study are: observation, interview, and documentation. This research uses a qualitative approach. The data collection techniques used are: 1) observation, 2) interview, 3) documentation. Based on the results of research on the Quality of Motor Vehicle Tax Payment Services at the SAMSAT Sidoarjo Joint Office, it is quite maximal because of factors that support the successful implementation of regulations and implementation. This can be seen from the aspect of goals, objectives, programs, and policies.

Motor Vehicle Tax Contribution to Regional Original Income in Banten Province

This study aimed to investigate the contribution of motor vehicle tax to regional original income (PAD) in Banten Province. Income is an important element in the implementation of development activities. In each region, development activities have been increasing from year to year and this is associated with large costs, which therefore encourages an increase in PAD. One of the sources of PAD is motor vehicle tax, which is one of the local tax forms regulated by Law no. 28 of 2009 concerning regional taxes and levies chapter II, part one, article 2. This law designates that regional taxes are the authority of the province and consist of 1. motorized vehicle transfer fees, 2. motorized vehicle taxes, 3. surface water tax, 4. motor vehicle fuel tax, and 5. cigarette tax. Out of these five types of regional taxes, the motor vehicle tax is the most dominant contributor to regional income each year in Banten Province.
 Keywords: motor vehicle tax, regional original income, regional tax

THE EFFECT OF TAXPAYER AWARENESS, QUALITY OF SERVICE, AND TAX PENALTIES ON TAXPAYER COMPLIANCE AT SAMSAT BERSAMA OFFICE IN THE EAST JAKARTA

This study aims to analyze the effect of taxpayer awareness, service quality, and tax sanctions on taxpayer compliance in paying motor vehicle taxes at the SAMSAT Joint Office of East Jakarta City. The method used in this study is quantitative. The sampling technique is Convenience Sampling. The data analysis technique used is multiple regression analysis. The data collection is done by distributing questionnaires. The results of this study are: 1) taxpayer awareness has a positive and significant effect on mandatory compliance. 2) service quality has a positive and significant effect on mandatory compliance. 3) tax sanctions do not affect taxpayer compliance. 4) Simultaneously, taxpayer awareness, service quality, and tax sanctions positively and significantly affect taxpayer compliance. The value of R square obtained is 0.422, meaning that taxpayer awareness, service quality, and tax sanctions affect 42.2% of taxpayer compliance in paying motor vehicle taxes. In comparison, the remaining 57.8% is influenced by other variables not examined in this study

Achieving Goals in Effectiveness of the Two-Wheel Vehicle Tax Clearance Program at the Joint Office of SAMSAT Krian, Sidoarjo Regency

The results of the study were not achieved in achieving the goals of the bleaching program. Clarity of strategy in achieving goals has been carried out by the office with the SAMSAT but not optimally so that the goal has not been achieved, the availability of work facilities and infrastructure in the SAMSAT office is well-available and effective and efficient implementation of the whitening program has been implemented. Program, Bleaching, Motor Vehicle Tax The whitening program is the abolition of motor vehicle tax administration sanctions in the form of motor vehicle tax fines issued by the governor, which aims to increase public compliance and awareness in paying motor vehicle taxes. The whitening program has been implemented at the Joint Office of the Krian Samsat, Sidoarjo Regency, but there are still taxpayers who are in arrears in paying the two-wheeled motorized vehicle tax so that the whitening program has not yet reached the specified target. The research method uses descriptive qualitative. Data were obtained through interviews, observation and documentation. The results of the study were not achieved in achieving the goals of the bleaching program. clarity of goals to be achieved is clear. Clarity of strategy in achieving goals has been carried out by the office with the SAMSAT but not optimally so that the goal has not been achieved, the availability of work facilities and infrastructure in the SAMSAT office is well available and, effective and efficient implementation of the whitening program has been implemented.

Design of e-Samsat Services at The West Java Regional Revenue Agency (Case Study of Bandung City)

Motor vehicle tax payment services (PKB) organized by West Java Regional Revenue Agency follow the development of information and communication technology. West Java Regional Revenue Agency is required to adjust the design of services in order to provide convenience to the community, both in terms of time and cost. In carrying out motor vehicle tax payment services, in this case it is more interesting to study because the City of Bandung contributes high tax revenue for motor vehicles in West Java Province. West Java Regional Revenue Agency is supported by the Center of Operational Services of Regional Revenue (PLOPD), The Bandung I Pajajaran Office of Regional Revenue, The Bandung II Kawaluyaan Office of Regional Revenue and The Bandung III Soekarno Hatta Office of Regional Revenue in providing e-Samsat public services in Bandung. The purpose of this study is to describe the design of e-Samsat services in the city of Bandung. Qualitative research methods were used in this research where information was obtained from 34 informants who were then triangulated by the author. Observations were made at all Samsat service locations in the city of Bandung. The results showed that the design of the e-Samsat service by West Java Regional Revenue Agency (Case Study of Bandung City) had applied information and communication technology through the SAMBARA application which was supported by banking services, e-commerce and modern outlets.

Government influence on e-government adoption by citizens in Colombia: Empirical evidence in a Latin American context

This study aims to identify government influence in the adoption of e-government by citizens (AEC) through a case study analyzing actions in Antioquia, Colombia, to increase AEC in annual vehicle tax filing and payment services. We classified these actions employing institutional theory, institutional interventions, and legitimation strategies. An analysis correlating AEC actions (including the COVID-19 containment measures) with over 16 million transactions in these two services during 2015-2020 found a strong government influence on AEC. We established coercive pressure and conformance to the environment as important predictors of AEC, but the COVID-19 containment measures only influenced electronic tax payments. Service type was also an essential predictor for these services; however, mobilization was not. Increasing AEC should be considered a necessary objective for public administrations, especially in developing countries that face shortages of resources and facilities.

Automobiles and urban density

Abstract How has the rise of the automobile influenced urban areas over the past century? In this paper, we investigate the long-run impact of car ownership on urban population density, based on a sample of 232 city observations in 57 countries. Using the presence of a domestic car manufacturer in 1920 as a source of exogenous variation, our IV estimates indicate that car ownership substantially reduces density. A one standard deviation increase in car ownership rates causes a reduction in population density of around 35%. For employment density, we find almost identical results. This result has important implications for vehicle taxation, car ownership growth in developing countries, and new transport technologies such as automated vehicles.

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.

Optimization of Regional Revenues Through Tax Revenues Regulation

This study aims to examine the Role and Function of the Agency for tax management and regional levy of North Sumatra Province in improving regional income. The research method used is normative legal research method with secondary data. Qualitative analysis is used to analyze problems. The results of the research obtained that Local Tax and Levy Management Agency plays an important role in the improvement of Locally-Generated Revenue North Sumatra through the receipt of Local Taxes. Regional Tax Receipts derived from Motor Vehicle Tax and Public Surface Water in North Sumatra are still low because that Local Tax And Levy Management Agency North Sumatra has not had a strategic policy that can support and improve the Locally-Generated Revenue of North Sumatra Province through Motor Vehicle Tax and Public Surface Water, a Limited number of human resources and low quality of human resources competencies in Local Tax And Levy Management Agency North Sumatra is one of the obstacle factors that Local Tax and Levy Management Agency does not run optimally.

THE EFFECT OF MOTIVATION AND EMPLOYMENT ABILITY ON EMPLOYEE PERFORMANCE IN THE PAY-MENT OF MOTOR VEHICLE TAX SERVICES IN SAM-SAT, SUKABUMI CITY

This research was conducted at the Regional Revenue Management Center (PPPD) with a study on Motor Vehicle Tax Payment Services in the Samsat Sukabumi. The problem that occurs with the decrease in the number of motorcycle unit tax payments that do not re-register for tax payments in 2019, this occurs because the performance of employees is considered low and unable to achieve the set work targets, this is due to low levels of motivation and work ability. owned by employees, thus affecting the overall performance of employees. Respondents of the research were Samsat Sukabumi employees who were involved in the motor vehicle tax payment service as many as 31 people as the population, while the sampling technique used the saturated sampling method, because the number of samples was quite small, so that all populations were sampled. The instrument was tested with the reliability test and validity test, as well as the Classical Assumption Test. The research data were analyzed descriptively with Frequency and Associative tests with coefficient of determination, Correlation Analysis, Statistical Hypothesis Testing and Multiple Linear Regression Analysis. The results showed that: Employee Motivation (X1) and Work Ability (X2) had an influence on Employee Performance as indicated by the results of the coefficient of determination analysis of 49.5% while the remaining 50.5% was influenced by other factors not examined in this study.

Compliance Predictors Are Mandatory Vehicle Tax

The purpose of this study was to determine the predictors of motor vehicle taxpayer compliance. The population in this study were taxpayers registered at the Samsat Bersama Tabanan Office. The number of samples used in this study amounted to 100 respondents calculated based on the Slovin formula with the method of determining the sample accindental sampling and tested using multiple linear regression models with the help of SPSS 24. The data used are primary and secondary data obtained or collected by researchers directly from the data source. To obtain data in this study was carried out through questionnaires distributed to taxpayers at the Samsat Bersama Tabanan Office. The results showed that the variables of Taxpayer Awareness, Tax Sanctions, Tax Knowledge, Service Quality, Tax Socialization and the Drive Thru Samsat System had a positive effect on motor vehicle taxpayer compliance at the Samsat Joint Tabanan Office.

The Effect Of Motor Vehicle Tax Services On Taxpayer Satisfaction In The Samsat Of Bengkulu City

The purpose of this study was to determine the effect of motor vehicle tax services on taxpayer satisfaction at the Bengkulu City SAMSAT office. This type of research is descriptive qualitative research, with data collection techniques used are observation and questionnaires. The data analysis technique used is descriptive quantitative analysis method.The results showed that from simple linear regression showed taxpayer satisfaction (Y) = 4.838 + 0.921X. The constant value of 4.838 means that if there is no tax service of zero (0), then the satisfaction of the taxpayer is 4.838. While the regression coefficient for tax services is 0.921, meaning that if tax services increase by 1%, then taxpayer satisfaction will also increase or increase by 5.759% (4.838 + 0.921).

Determinants of taxpayer compliance in paying motor vehicle tax in an emerging country

This research aims to determine the effect of electronic Samsat (e-Samsat), public service accountability, tax penalty, vehicle tax relief program, and moral obligation on taxpayer compliance in paying motor vehicle tax at the Samsat Office in Bekasi City. Data collection was conducted by spreading questionnaires to the motor vehicle taxpayer in Bekasi City with a sample amounted to 130 respondents. Data were analyzed by structural equation modeling (SEM) method with partial least square (PLS) approach. The result of the analysis and hypothesis testing showed that e-Samsat, public service accountability, tax penalty, vehicle tax relief program, and moral obligation have a positive and significant effect on taxpayer compliance in paying motor vehicle tax. The results of this study are in accordance with the attribution theory where a person’s behavior is influenced by external factors, namely, behavior caused from outside the taxpayer, and in accordance with the theory of planned behavior (TPB), which states that a person’s behavior can be caused by three factors, namely control belief is a belief about the existence of things — things that support or hinder a person’s behavior and how strongly they support or hinder a person’s behavior (Ajzen, 1991)

Taxation of Fuel and Vehicles When Emissions are Constrained

A tax on fuel combined with tax exemptions or subsidies for fuel-efficient vehicles is implemented in many countries to fulfill the Paris agreement and to curb mileage-related externalities from road traffic. The present study shows that a tax on fuel should be combined with heavier taxation of lowand zero emission vehicles to curb mileage-related externalities and to fulfill emission targets within the transport sector. The emission target is fulfilled by adjusting the CO2-tax component on fuel. The road user charge on fuel is designed to curb mileage-related externalities. The heavier tax on lowand zero emission vehicles prevent motorists from avoiding the road user charge on fuel by purchasing low- and zero emission vehicles.

The Implications of Pre-Existing Market Power Distortions for Electric Vehicle Tax Policies: Evidence from Colombia

The Implications of Pre-Existing Market Power Distortions for Electric Vehicle Tax Policies: Evidence from Colombia

ANALISIS ANALISIS KEPUASAN WAJIB PAJAK TERHADAP PELAYANAN SAMSAT LUBUK PAKAM

This research is a field research located at the SAMSAT Lubuk Pakam Office, Deli Serdang Regency. The data collection instrument in this study was through observation, interviews and documentation. While the data analysis used by the author consists of data reduction (data reduction), data presentation (data display) and drawing conclusions (verification). This research is about public complaints about the provision of SAMSAT Lubuk Pakam services, including the lack of an unbalanced number of apparatus (public servants) with the community, the absence of a service queue serial number, the lack of parking space, the open space is not closed, not air conditioned, mineral water is not provided. in the waiting room, the waiting room is too narrow, there is no glass divider for services and there are no wifi and TV facilities so that those who pay taxes don't get bored waiting. Because the number of people who pay with the number of apparatus (public services) is not balanced. From the results of the research, the reliability and guarantees provided by the SAMSAT officers were considered very good by the taxpayers and in accordance with the expectations of the taxpayers, so that the taxpayers were satisfied with the services of the SAMSAT officers. Efforts made by SAMSAT Lubuk Pakam to obtain service quality in increasing taxpayer satisfaction include improving services through information technology, providing mobile SAMSAT services (cars), increasing professional human resources and providing optimal services, improving service facilities so that excellence is achieved. , providing counseling and socialization about motor vehicle tax to taxpayers at both the sub-district and district levels.