Analisis Penerimaan Bea Balik Nama Kendaraan Bermotor terhadap Penerimaan Pajak  Daerah Provinsi DKI Jakarta

Abstract - Motor vehicles in Indonesia, especially Jakarta, are experiencing an increase every year. This is supported because of the convenience provided by dealers in the purchase of motor vehicles which results in the transfer of ownership of a motorized vehicle and triggers the imposition of transfer fees. Transfer of Motor Vehicle Title Fee is the surrender of a motorized vehicle because of the agreement of two parties or one party to a sale or inheritance. The data collection method uses the method of observation, interviews, and documentation studies with the method of analysis in the form of secondary quantitative methods. Based on the data that is processed that the Transfer of Motor Vehicle Title Fee as a variable X and the Regional Tax Revenue of the Province of DKI Jakarta as a variable Y there is a strong significant relationship of 0.615. There is a significant influence between Revenue Transfer Fees for Motorized Vehicles Against Regional Taxes of DKI Jakarta Province by 38% and 62% due to other factors, as well as the simple linear regression equation between Revenue Transfer Fees for Motorized Vehicles to Regional Taxes of DKI Jakarta Province, namely Y = 20,939 + 0.285 X Keywords: Acceptance of Transfer Fees for Motorized Vehicles

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Pengaruh Pajak Kendaraan Bermotor Terhadap Penerimaan Pajak Daerah Pada Badan Pajak Dan Retribusi Daerah (BPRD) Provinsi DKI Jakarta

Moneter - Jurnal Akuntansi dan Keuangan ◽

10.31294/moneter.v6i2.6377 ◽

2019 ◽

Vol 6 (2) ◽

pp. 149-156

Author(s):

Dedi Suharyadi ◽

Rini Martiwi ◽

Eulin Karlina

Keyword(s):

Quantitative Method ◽

Motor Vehicle ◽

Regression Coefficient ◽

Strong Relationship ◽

Tax Revenue ◽

Large Contribution ◽

Simple Linear Regression ◽

Independent Variables ◽

Local Taxes ◽

Motorized Vehicles

Motor vehicle tax is still the second largest contributor in regional tax revenue after the Transfer of Motor Vehicle Title Fee (BBN-KB) in the DKI Jakarta area. Therefore PKB needs to be optimized because of its large contribution to tax revenue, given the increasingly rapid growth of motorized vehicles in DKI Jakarta. The purpose of this study was to determine how the influence of Motor Vehicle Tax Against Regional Tax Revenue in BPRD DKI Jakarta. The method used in this study is a quantitative method with a simple linear regression statistical analysis. The results showed that there was a significant influence between motor vehicle tax with local tax revenue of 0,933 or 93,3% while the remaining 0,067 or 6,7% explained other independent variables not included in this study. Based on the correlation test shows a very strong relationship between motor vehicle tax with local taxes of 0,966. Positive correlation shows that if the motor vehicle tax revenue gets bigger then the local tax revenue will increase. The formed regression equation is Ŷ = 2,266 + 0,841X1 illustrated that Constants (a) = 2,266 show constant values, where if the variable Motor Vehicle Tax (X1) equals zero (0) then the Local Tax (Ŷ) = 2,266. Motor Vehicle Tax (X1) regression coefficient of 0,841 means that if other independent variables have a fixed value and the Motor Vehicle Tax has increased by 1% then the Regional Tax (Y) will have an increase of 0,841. Keywords: Motor Vehicle Tax, Local Tax.

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Pengaruh jumlah kendaraan bermotor, jumlah penduduk dan kebijakan pemerintah terhadap pertumbuhan ekonomi melalui penerimaan pajak kendaraan bermotor (PKB) di Provinsi Jambi

e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah ◽

10.22437/pdpd.v9i3.12486 ◽

2020 ◽

Vol 9 (3) ◽

pp. 119-130

Author(s):

Hadi Tiawan ◽

Erfit Erfit ◽

Zulgani Zulgani

Keyword(s):

Economic Growth ◽

Path Analysis ◽

Government Policy ◽

Indirect Effect ◽

Structural Equation ◽

Motor Vehicle ◽

Positive Impact ◽

Motor Vehicles ◽

Tax Revenue ◽

Motorized Vehicles

This study aims to: (1) To find out and analyze the influence of the number of motorized vehicles, population, and government policy on the acceptance of PKB in Jambi Province in the period 2000-2018, and (2) To find out and analyze the influence of the number of motorized vehicles, population, government policies and PKB's acceptance of economic growth in Jambi Province in the period 2000-2018. This study uses the Path Analysis method. Based on the results of the study that the independent variable that affects motor vehicle tax revenue is the population. The results of the path analysis for structural equation I, namely the contribution of the population in Jambi Province directly have a positive impact on motor vehicle tax revenues in Jambi Province. Furthermore, the independent variables that influence economic growth are the number of vehicles and the population. The results of the path analysis for structural equation II namely the contribution of the number of motorized vehicles in Jambi Province directly have a positive impact and the indirect effect through the population contributes negatively to economic growth in Jambi Province. Furthermore, the contribution of the population in Jambi Province directly has a positive impact and the indirect effect through the number of motor vehicles contributes negatively to economic growth in Jambi Province. Keywords: Motorized vehicles, Population, Government policy, Motorized vehicle tax revenue, Economic growth.

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ANALISIS PERTUMBUHAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PEMELIHARAAN DAN PERLUASAN JALAN DI KABUPATEN PURWAKARTA

Eqien: Jurnal Ekonomi dan Bisnis ◽

10.34308/eqien.v8i2.274 ◽

2021 ◽

Vol 8 (2) ◽

Author(s):

Fitri Fitri

Keyword(s):

Motor Vehicle ◽

Revenue Sharing ◽

Profit Sharing ◽

Tax Revenue ◽

Road Maintenance ◽

Descriptive Research ◽

Budget Reduction ◽

Positive Growth ◽

Motorized Vehicles ◽

Transfer Fees

The purpose of this study is to determine the growth and contribution of revenue sharing for Motor Vehicle Taxes to Road Maintenance and Expansion in Purwakarta, as well as the growth and contribution of revenue sharing from Motor Vehicle Title Transfer Fees to Road Maintenance and Expansion in Purwakarta. from 2015 to 2019. This research method is descriptive research. The results show that the growth of motor vehicle tax revenue each year has increased along with this the growth of road maintenance and expansion in Purwakarta in 2015-2017 also increased while in 2018 it had a decrease. This is due to the APBD Allocation budgeted from the agency, there is a budget reduction and increased again in 2019 Until now, the motor vehicle tax revenue sharing has not been able to meet the needs for maintenance costs and road expansion, negative and in the following year had positive growth and growth. Road maintenance and expansion in Purwakarta in 2015-2017 experienced positive growth while in 2018 it had a decline. This is due to the budget allocation from the agency that budgeted for a reduction in the budget and increased again in 2019. Until now, the profit sharing of the Transfer of Names for Motorized Vehicles has not been able to meet the needs of road maintenance and expansion costs.

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Pengaruh Samsat Keliling, Samsat Drive-Thru, E-Samsat Terhadap Penerimaan Pajak Kendaraan Bermotor Pada Kantor Samsat Jakarta Timur

JURNAL ONLINE INSAN AKUNTAN ◽

10.51211/joia.v5i1.1327 ◽

2020 ◽

Vol 5 (1) ◽

pp. 125

Author(s):

Hartanti Hartanti ◽

Rr Karina Alviani ◽

Ratiyah Ratiyah

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Motor Vehicle ◽

Motor Vehicles ◽

Tax Revenue ◽

Analysis Method ◽

Local Taxes ◽

Quantitative Descriptive ◽

Descriptive Method ◽

Level Government

Abstrak: Pajak kendaraan bermotor termasuk pajak daerah yang dikelola oleh pemerintah tingkat satu atau provinsi. Dalam mengelola pajak kendaraan bermotor, pemerintah daerah mendirikan Kantor Samsat dimana kantor tersebut memberikan bermacam-macam layanan seperti Samsat Keliling, Samsat Drive Thru dan E-Samsat. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan Penerimaan Pajak dari Samsat keliling, Samsat Drive Thru dan E-Samsat terhadap penerimaan pajak kendaraan bermotor di Jakarta Timur. Metode analisis menggunakan metode Diskriptif Kuantitatif dan di analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial Samsat Drive Thru berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, sedangkan Samsat keliling dan E-Samsat secara parsial tidak berpengaruh terhadap penerimaan Pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur. Secara Simultan Samsat Keliling, Samsat Drive Thru, E-Samsat berpengaruh terhadap penerimaan pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur Kata kunci: Samsat keliling, Samsat Drive-Thru, E-Samsat, Pajak kendaraan Bermotor Abstract: The motor vehicle tax includes local taxes which are managed by the first or provincial level government. In managing the motor vehicle tax, the local government established the Samsat Office where the office provided various services such as the Mobile Samsat, the Samsat Drive Thru and the E-Samsat. This study aims to determine the effect of partial or simultaneous tax receipts from mobile Samsat, Samsat Drive Thru and E-Samsat on motor vehicle tax in East Jakarta. The analysis method uses quantitative descriptive method and analyzed using multiple linear regression. The results showed partially Samsat Drive Thru had a significant effect on motor vehicle tax revenue, while mobile Samsat and E-Samsat partially had no effect on motor vehicle tax receipts in the East Jakarta area. Simultaneously Samsat Keliling, Samsat Drive Thru, E-Samsat affect the tax revenue of motor vehicles in the area samsat of East Jakarta Keywords: Mobile Samsat, Samsat Drive-Thru, E-Samsat, Motorized Vehicle Tax

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Relationship of Field Dependence and Motor-Vehicle-Accident Involvement

Perceptual and Motor Skills ◽

10.2466/pms.1970.31.1.272 ◽

1970 ◽

Vol 31 (1) ◽

pp. 272-274 ◽

Cited By ~ 29

Author(s):

Richard M. Harano

Keyword(s):

Field Dependence ◽

Traffic Safety ◽

Motor Vehicle ◽

Motor Vehicle Accident ◽

Motor Vehicles ◽

Future Research ◽

California Department ◽

Research Survey ◽

Vehicle Accident ◽

Relationship Of

A group of 28 accident and 27 accident-free drivers were requested by the California Department of Motor Vehicles to participate in a Driver Research Survey, the purpose being to evaluate the relationship between field dependence and motor-vehicle-accident involvement. The multiple regression results indicated that field dependence was significantly related to accident involvement. The results suggest that measures of perceptual style such as field dependence may hold promise for future research in traffic safety.

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

Jurnal Paradigma Ekonomika ◽

10.22437/jpe.v16i1.11822 ◽

2021 ◽

Vol 16 (1) ◽

pp. 151-166

Author(s):

R. Ilham Asri Aditya ◽

Zulfanetti Zulfanetti ◽

Heriberta Heriberta

Keyword(s):

Quantitative Analysis ◽

Qualitative Analysis ◽

Motor Vehicle ◽

Tax Revenue ◽

Upward Trend ◽

Local Revenue ◽

Quantitative Descriptive ◽

Transfer Fees ◽

Descriptive Method

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

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Pengaruh Sanksi Perpajakan Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Kendaraan Bermotor Di Kota Batam

JURNAL AKUNTANSI BARELANG ◽

10.33884/jab.v3i2.1244 ◽

2019 ◽

Vol 3 (2) ◽

pp. 20

Author(s):

Dian Efriyenty

Keyword(s):

Sampling Method ◽

Motor Vehicle ◽

Motor Vehicles ◽

Motorized Vehicles

Motor vehicles every year always increase in Batam City. However, the increase in the number of motorized vehicles was not accompanied by an increase in taxpayer compliance. This research was conducted to examine the effect of taxpayer awareness, taxation sanctions and understanding of taxpayers on taxpayer compliance of individuals in paying motor vehicle tax in Batam City. This research was carried out at the SAMSAT Batam Center Riau Islands Office. The number of samples in this study were 100 respondents with the sampling method using the accidental sampling method. The results of the study showed that the taxpayer awareness variable partially did not affect taxpayer compliance. Variable tax sanctions partially have a significant effect on taxpayer compliance. Taxpayer understanding variables partially have a significant effect on taxpayer compliance. Keywords: Tax Sanctions; Understanding Of Taxpayers; Taxpayer Compliance.

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The Correlation Between the Arm Muscle Strength to Passing Skill in Handball Games

MAENPO ◽

10.35194/jm.v11i2.1834 ◽

2021 ◽

Vol 11 (2) ◽

pp. 194

Author(s):

Firdaus Hendry Prabowo Yudho ◽

Muhammad Alvin Nur El Hakim ◽

Dhika Bayu Mahardhika ◽

Rahmat Iqbal ◽

Setio Nugroho ◽

...

Keyword(s):

Muscle Strength ◽

Linear Regression ◽

Quantitative Methods ◽

Simple Linear Regression ◽

Sample Number ◽

Normality Test ◽

Passing Ability ◽

Arm Strength ◽

Relationship Of ◽

The Relationship

This research aims to find out the relationship of arm muscle strength to passing skills in handball games in members of SME (Student Activity Unit) Suryakancana Cianjur University. The method used in this study used quantitative methods of this type of method with a sample number of 30 people. Data collection uses a push pull dynamometer to then perform data normality tests, data correlation tests, and simple linear regression tests. The results of the study on the data normality test obtained significant values of variableS X, 390 and variable Y of ,257 both values showed that the value exceeded a significant level of >0.05 then the data was normal distribution. Based on the results of the correlation test there is a significance value of 0.09 indicating that the data has a relationship. The results of a simple linear regression test obtained an r-square value of 0.323 that there was an influence on the relationship of arm muscle strength to the passing ability in handball games by 0.323%.Key words: Arm strength, Passing ability, Handball, Sports Skill, Motor ability

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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI MALUKU UTARA

ACCOUNTABILITY ◽

10.32400/ja.4941.3.1.2014.56-65 ◽

2014 ◽

Vol 3 (1) ◽

pp. 56

Author(s):

. Hasannudin ◽

Heince Wokas

Keyword(s):

Asset Management ◽

Central Government ◽

Motor Vehicle ◽

Fiscal Decentralization ◽

Descriptive Analysis ◽

Motor Vehicles ◽

Tax Revenue ◽

Main Mode ◽

Management Area ◽

Area North

ABSTRAKReformasi di bidang perpajakan dilakukan oleh pemerintah pusat, guna melaksanakan otonomi daerah, yakni dengan membagi sumber penerimaan negara berupa pajak pusat dan pajak daerah. Pajak kendaraan bermotor merupakan salah satu jenis pajak daerah yang sangat potensial dalam meningkatkan penerimaan daerah bagi provinsi maluku utara sebagai provinsi kepulauan, dimana moda transportasi utama dalam menghubungkan seluruh wilayah diprovinsi maluku utara adalah mengunakan kendaraan bermotor, baik yang dioperasikan didarat maupun dilaut. Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan kontribusi penerimaan pajak kendaraan bermotor terhadap pendapatan asli daerah (PAD). Data yang telah diolah kemudian dianalisis dengan menggunakan analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa penerimaan pajak kendaraan bermotor diprovinsi maluku utara efektif. Sementara kontribusi pajak kendaraan bermotor terhadap penerimaan PAD adalah kurang baik. Disisi lain efektivitas dan kontribusi pajak kendaraan bermotor terhadap PAD menunjukan tren yang menurun. Hal ini menunjukan bahwa dinas pendapatan dan pengelolaan aset daerah provinsi maluku utara sudah baik dalam mengelola penerimaan pajak kendaraan bermotor namun belum serius dalam mengoptimalkan potensi penerimaan pajaknya.Kata kunci : Otonomi daerah, Pajak Pusat, Pajak Daerah, Pajak Kendaraan bermotor, Kontribusi, Efektivitas. ABSTRACT Taxation reforms carried out by the central government, in order to implement regional autonomy, namely the sharing of resources in the form of central tax revenues and local taxes. Motor vehicle tax is one type of tax potential in the area of revenue generation for the province as a province of North Maluku islands, where the main mode of transportation in connecting the entire region of North Maluku is diprovinsi motor vehicle, both on land and at sea operated. The purpose of this study was to examine the effectiveness and contribution of the motor vehicle tax revenue to local revenues. The data have been processed and analyzed using qualitative descriptive analysis. The results showed that the motor vehicle tax revenue diprovinsi North Maluku effective. While the contribution of the motor vehicle tax revenue receipts are less good. On the other hand the effectiveness and contribution of the motor vehicle tax revenue showed a declining trend. This shows that the revenue department and the asset management area, North Maluku province has been good in managing motor vehicle tax revenue but not serious in optimizing the potential tax revenue.Keywords: Fiscal Decentralization, Central Tax, Local Tax. Motor vehicles tax, Contribution, Effectiveness.

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ANALISIS KONTRIBUSI PAJAK MOBIL TIPE LOW COST GREEN CAR (LCGC) TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR DI JAWA TIMUR TAHUN 2010-2014

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v2i01.3153 ◽

2017 ◽

Vol 2 (01) ◽

Author(s):

Nurul Kurnia Sari ◽

Meiril Hardi

Keyword(s):

Motor Vehicle ◽

Low Cost ◽

Data Sources ◽

Tax Revenue ◽

Observation Data ◽

Analysis Method ◽

Descriptive Data ◽

Second Year ◽

Motorized Vehicles ◽

Target Data

ABSTRACTThis study aims to determine the magnitude of the contribution of the Low Cost Green Car type car tax to the tax revenue of Motorized Vehicles. Data Sources This study was obtained from interview and observation data (primary) and the target data and the realization of the East Java (Secondary) motorized vehicle tax. quantitative approach and descriptive data analysis method. The results of the analysis show that the contribution of the Low Cost Green Car car tax to the motor vehicle tax is still relatively small. In the second year its production increased by 200%. wagon jeep. Percentage of the level of effectiveness of motor vehicle tax from year to year has increased but has decreased in 2014. Keywords: Effectiveness, Contribution, Low cost green car, Motor vehicle tax, Local original income

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