scholarly journals ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR BERDASARKAN THE FOUR MAXIMS DI KABUPATEN MINAHASA

2015 ◽  
Vol 10 (3) ◽  
Author(s):  
Novita Asrilia Moningka ◽  
David Paul Elia Saerang ◽  
Harijanto Sabijono
Keyword(s):  
Motor Vehicle ◽  
Adam Smith ◽  
Descriptive Analysis ◽  
Theory And Practice ◽  
Motor Vehicles ◽  
Vehicle Ownership ◽  
Tax Rate ◽  
Local Revenue ◽  
North Sulawesi ◽  
Wheeled Vehicles

Motor vehicle tax has strong enough role in the aceptance of local revenue. In North Sulawesi progressive tx on motor vehicles is valid from 12 january 2012 based on Law No. 28 of 2009on local taxes and levies, based on the implementation of provincial regulations SULUT number 7 of 2011 concerning local tax applies to both private motor vehicle ownership and so, the two-wheeled vehicles and four-wheel except for a pick and dumb truck. Principles of taxation proposed by adam smith namely equality, certainly, conveinence of payment, efficiency. Research carried out the UPTD Tondano district of Minahasa. The analytical method used is descriptive analysis (qualittive) that analyzes comparing two different aspects of theory and practice which need to be met in order to know the differences. The purpose of this study  is determine  how the imposition of a progressive tax rate on motor vehicle tax is based on the four maxims. The result showed that the principle of taxation is still apropriate and relevant to be applied to the motor vehicle tax collection.

scholarly journals ANALISIS PERBANDINGAN SEBELUM DAN SESUDAH PENGENAAN TARIF PAJAK PROGRESIF PADA KENDARAAN BERMOTOR BERDASARKAN “THE FOUR MAXIMS” DI KOTA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Eugenia Rosalie ◽  
Jantje Tinangon ◽  
Rudy Pusung
Keyword(s):  
Motor Vehicle ◽  
Adam Smith ◽  
Motor Vehicles ◽  
Progressive Taxation ◽  
Positive Effects ◽  
Local Taxes ◽  
The North ◽  
North Sulawesi ◽  
Progressive Tax ◽  
The Impact

Motor vehicle tax is one source of revenue that provides kontirbusi important. With the entry into force of a progressive tax on motor vehicles beginning in 2012 based on Law No. 28 of 2009 on Regional Taxes and Levies as well as the North Sulawesi Provincial Regulation No. 7 of 2011 on Local Taxes North Sulawesi province that both private vehicle ownership and tax rates set forth progressively. At the beginning of the adoption of the progressive tax, many people who feel uncomfortable and overwhelmed, perhaps this was due to lack of information regarding the application of progressive rates. The purpose of this study is how the progressive tariffs on motor vehicles based principle of taxation in the city of Manado, and determine the impact of comparing before and after imposition. The method used is descriptive analytical method, which is a research method to reveal the existing problems in office administration, data processing, analyzing, researching and interpret and make conclusions and give suggestions which are then arranged in a systematic discussion so that problems that exist in the company can be understood. From the results of the research can be seen still highly progressive taxation in accordance with "The Four Maxims" that principle of taxation proposed by Adam Smith which consists of similarity and balance (Equality), legal certainty (certainty), (c) a timely basis (convenient of payment), and (d) the principle of economies of collection. progressive taxation has other positive effects which increase the acceptance of PKB and BBNKB which automatically increases the acceptance of the PAD that most of it is the source of Local Taxes. Imposition of Tax Rate has been running as a Progressive government enforce the original purpose and is in accordance with the tax function is budgetair function.

scholarly journals ANALISIS KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA PERIODE (2013-2017)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Pinkan Grace Assa ◽  
Hendrik Manossoh ◽  
Lidia Mawikere
Keyword(s):  
Motor Vehicle ◽  
Descriptive Analysis ◽  
Motor Vehicles ◽  
Small Contribution ◽  
Analysis Method ◽  
Contribution Ratio ◽  
Regional Income ◽  
Tax Revenues ◽  
North Sulawesi ◽  
Qualitative Descriptive

Regional Tax is one component of Regional Original Income which has very good prospects to be developed. Motor vehicle tax is one source of income in the Province. Regional Vehicle Revenue Tax North Sulawesi Province (2013-2017) The method of analysis in this study is a qualitative descriptive analysis method, namely tax revenues, especially motor vehicles in the period (2013-2017) using the contribution ratio. The results of the study explain the small contribution given by motor vehicle tax, and there are still many people who have not been obedient in paying taxes.Keywords: Regional Tax, Motor Vehicle Tax, Contributions, Receipts, Regional Income

scholarly journals ANALISIS PENERIMAAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR DI SULAWESI UTARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ratu Inggrini ◽  
Jenny Morasa ◽  
Lidia Mawikere
Keyword(s):  
Qualitative Research ◽  
Title I ◽  
Research Methods ◽  
Public Service ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
North Sulawesi ◽  
Wheeled Vehicle ◽  
Transfer Fees ◽  
Wheeled Vehicles

This study aims to find out the acceptance of tax on transfer fees of motor vehicles in North Sulawesi. This study used qualitative research methods. The result of the research revealed that the receipt of Transfer of Motor Vehicle Title I, especially two-wheeled vehicle (R2), experienced the biggest decrease in February 2017 of 22.10% and experienced the biggest increase in July 2107 of 41.65%. For four-wheeled vehicles (R4) experienced the largest decline in December 2017 of 32.32% and experienced the largest increase in July 2107 amounted to 46.29%. then for the acceptance of Transfer of Motor Vehicle Name II II, especially for motorcycles (R2), the biggest decrease in March 2017 was 5.59% and the highest increase was in January 2018 of 112.79%. For four-wheeled vehicles (R4) experienced the largest decrease in April 2017 of 35.65% and experienced the largest increase in October 2017 of 31.24%Keywords : Tax. public service

scholarly journals EVALUASI IMPLEMENTASI PAJAK PROGRESIF TERHADAP KENDARAAN BERMOTOR DI KABUPATEN MINAHASA UTARA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Mandang Adiputra ◽  
Herman Karamoy ◽  
Sonny Pangerapan
Keyword(s):  
Motor Vehicle ◽  
Motor Vehicles ◽  
Vehicle Owner ◽  
Local Revenue ◽  
North Sulawesi ◽  
Inhibiting Factors ◽  
Inhibiting Factor ◽  
Progressive Tax ◽  
The People ◽  
Descriptive Method

            Motor vehicle tax is a potential tax in local revenue. Progressive tax on motor vehicles is valid from January 2012 in North Sulawesi based on the implementation of the Provincial Regulation No. 7 of 2011 on Regional Taxes. The purpose of this study is to know the implementation of progressive tax on motor vehicles in North Minahasa District and to determine the inhibiting factor appear in the implementation of progressive tax implementation. The method used in this research is descriptive method that is by collecting data from the results of the research and then analyzing and drawing conclusions from the research. The results obtained that the implementation of progressive tax on motor vehicles in North Minahasa District has been implemented based on existing regulations and taxpayers also have to pay motor vehicle tax based on prevailing rates. However, there are inhibiting factors in the implementation of progressive tax, namely the factor of officers who carry out data collection because often vehicle owners are not in place, facilities and infrastructure factors because not all taxpayers can pay during SAMSAT office hours, the factor of SAMSAT are input errors vehicle owner data, and the factor of the people who are still not aware of the progressive tax rate.Keywords : Motor Vihecle Tax, Progressive Tax, Implementation

scholarly journals ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR THE FOUR MAXIMS(STUDI KASUS SAMSAT KABUPATEN PASAMAN BARAT PROVINSI SUMATRA BARAT)

2018 ◽  
Vol 6 (2) ◽  
pp. 105
Author(s):  
Muammar Khaddafi ◽  
Annesa Dianty Darwin
Keyword(s):  
Data Collection ◽  
Motor Vehicle ◽  
Adam Smith ◽  
Secondary Data ◽  
Legal Certainty ◽  
Tax Collection ◽  
Tax Rate ◽  
Progressive Tax ◽  
Qualitative Descriptive ◽  
Descriptive Method

This study was conducted to determine the imposition of a progressive tax rate on motor vehicle taxes based on The Four Maxims in Pasaman Barat Regency, Sumatra Barat. The method used in this study was a qualitative descriptive method. The type of data used in this study was primary and secondary data. Data collection techniques in this study were interviews, observations, and documentation. The purpose of this study was to determine how to impose a progressive tax rate on motorized vehicle tax based on four principles of tax collection. The results show that the tax principle as still appropriate and relevant to be applied, namely the principles of tax collection proposed by Adam Smith, which are equality, legal certainty, the convenience of payment, and principles efficiency (economic of collection).

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

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.

scholarly journals IMPLIKASI PENERAPAN PERATURAN GUBERNUR NOMOR 42 TAHUN 2017 TERHADAP PENINGKATAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SAMSAT MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Meilani Wondal ◽  
Linda Lambey ◽  
Anneke Wangkar
Keyword(s):  
Local Government ◽  
Motor Vehicle ◽  
Descriptive Analysis ◽  
Tax Revenue ◽  
Analysis Method ◽  
Total Revenue ◽  
Tax Amnesty ◽  
North Sulawesi ◽  
Before And After ◽  
Research Outcome

The motor vehicle tax amnesty is one of the policies which can be issued by local government to improve its motor vehicle tax revenue. In 2017, local government of North Sulawesi, in this case the Governor of North Sulawesi, issued the Governor Regulation Number 42 Year 2017 about motor vehicle tax amnesty and ownership relocation customs. The purpose of this research is to observe the implication process of applying Governor Regulation Number 42 Year 2017 towards the improvement of motor vehicle tax revenue at SAMSAT Manado. Qualitative research method was used with descriptive analysis method to describe the realization of motor vehicle tax revenue using table and diagram before and after tax amnesty which the conclusion was drawn later. The research outcome showed that motor vehicle tax revenue improved due to tax amnesty program even though its implication was not really considerable only 2.028% of the total revenue of motor vehicle tax in 2017. Keywords: Motor Vehicle Tax Amnesty, Implication, Motor Vehicle Tax Revenue.

scholarly journals KEWENANGAN PEMERINTAH PROVINSI BALI DALAM PEMUNGUTAN PAJAK PROGRESIF

2016 ◽  
Vol 5 (3) ◽  
pp. 510
Author(s):  
Ida Bagus Prayoga
Keyword(s):  
Regional Development ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Rates ◽  
Tax Rate ◽  
Considerable Contribution ◽  
Progressive Tax ◽  
The Government

Motor vehicle tax is one source of revenue that give considerable contribution to the financing of government and regional development in bali Province. The imposition of a progressive tax rate on motor vehicles in Bali is the authorization from the Bali Provincial Regulation No. 1 of 2011. Own  motor vehicle tax is one type of provincial tax provided for in Law No 28 of 2009. The purpose of this paper  was to find out more about the  Motor Vehicle Tax in Bali. The issue in this study is how the rates charged in the collection of  Motor Vehicle Tax is charged at progressive field and how the reality of the new policy of the Government of Bali Province, whether the policy is the imposition of progressive tax rates are in accordance with the principles of taxation. Pajak kendaraan bermotor merupakan salah satu sumber pendapatan yang memberikan kontribusi yang cukup besar untuk pembiayaan pemerintah dan pembangunan daerah di  Provinsi Bali. Pengenaan tarif pajak progresif kendaraan bermotor di Bali adalah wewenang yang diperoleh dari Peraturan Provinsi Bali No. 1 tahun 2011. Pajak kendaraan bermotor sendiri merupakan salah satu jenis Pajak Provinsi yang diatur dalam UU No 28 tahun 2009. Tujuan dari penulisan ini adalah untuk mengetahui lebih lanjut tentang Pajak Kendaraan Bermotor di Bali. Masalah dalam penelitian ini adalah bagaimana tarif yang dikenakan dalam pemungutan Pajak Kendaraan Bermotor  yang dikenakan tarif progresif dan bagaimana realitas kebijakan baru dari Pemerintah Provinsi Bali, apakah kebijakan tersebut adalah pengenaan tarif pajak progresif yang sesuai dengan prinsip-prinsip perpajakan.

scholarly journals Model Pertumbuhan Sepeda Motor Berdasarkan Produk Dosmetik Regional Bruto (PRDB) Perkapita (Studi Kasus Pulau Jawa)

2019 ◽  
Vol 25 (1) ◽  
pp. 107 ◽  
Author(s):  
Nindyo Cahyo Kresnanto
Keyword(s):  
Economic Growth ◽  
Motor Vehicle ◽  
High Growth ◽  
High Growth Rate ◽  
Sustainable Transportation ◽  
Motor Vehicles ◽  
Vehicle Ownership ◽  
Gompertz Function ◽  
Negative Exponential Function ◽  
Negative Exponential

The number and growth of vehicles, is a separate issue associated with sustainable transportation. In 2014, recorded vehicle election in Indonesia reached more than 448 vehicles per 1,000 people. And specifically, for motorcycles reach 365 vehicles per 1,000 people. The growth of motor vehicles is significantly influenced by economic growth (measured by Gross Domestic Product - RGDP). When compared with motor vehicle growth, it can be concluded that the high growth rate of motor vehicles at the end of this decade actually impact on the decrease of RGDP. To see the trend between economic growth represented by RGDP and the growth of motor vehicle (motorcycle) needs a model. Motor vehicle growth model in Java can be approached with Gompertz function. This function is a negative exponential function with asymptote used is the highest value of motor vehicle ownership in DKI Jakarta Province is 1,299 motorcycles per 1,000 people.

scholarly journals PENGUJIAN KENDARAAN BERMOTOR UNTUK MEWUJUDKAN KESELAMATAN BERLALU LINTAS DI KOTA DENPASAR

2018 ◽  
Vol 6 (3) ◽  
pp. 272
Author(s):  
Putu Lantika Oka Permadhi
Keyword(s):  
Traffic Accident ◽  
Motor Vehicle ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Motor Vehicles ◽  
Legal Research ◽  
The Road ◽  
Technical Factors ◽  
Feasibility Test ◽  
Vehicle Testing

Transportation plays an important role in supporting, improving and enhancing the economic development both regionally and nationally. The need for services is increasing traffic, limiting the number of motor vehicles as much growing from year to year in Denpasar City causes unbalance between the number of vehicles available with the road infrastructure are available and also increase the traffic accident per year. Accidents in the road are usually caused by motor vehicles. In this case largely due to technical factors and not roadworthy. The issues examined are how is the implementation of the motor vehicle feasibility test in Denpasar City and whether is the implementation of vehicle testing already able to realize the safety of traffic in Denpasar City. The research was classified into empirical legal research of the descriptive analysis research using primary and secondary data. Transportasi memainkan peran penting dalam mendukung, memperbaiki dan meningkatkan pembangunan ekonomi baik di tingkat regional maupun nasional. Kebutuhan akan layanan lalu lintas semakin meningkat, jumlah kendaraan bermotor bertambah dari tahun ke tahun di Kota Denpasar sehingga menyebabkan ketidakseimbangan antara jumlah kendaraan yang dengan infrastruktur jalan dan juga meningkatkan kecelakaan lalu lintas per tahun. Kecelakaan yang terjadi di jalan biasanya disebabkan oleh kendaraan bermotor, dalam hal ini sebagian besar dikarenakan dari faktor teknis dan tidak layak jalan. Permasalahan yang diteliti adalah Bagaimana pelaksanaan uji kelayakan kendaraan bermotor di Kota Denpasar dan Apakah pelaksanaan pengujian kendaraan bermotor sudah dapat mewujudkan keselamatan berlalu lintas di Kota Denpasar. Penelitian ini diklasifikasikan ke dalam penelitian hukum empiris dari penelitian analisis deskriptif dengan menggunakan data primer dan data sekunder.

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