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 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 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.

PENERAPAN PAJAK PROGRESIF KENDARAAN BERMOTOR DI KOTA BOGOR DIKAITKAN PERATURAN DAERAH PROPINSI JAWA BARAT NOMOR 7 TAHUN 2001 TENTANG PAJAK KENDARAAN BERMOTOR (PKB)

2016 ◽  
Vol 2 (2) ◽  
pp. 171-186
Author(s):  
Arie Herdiyan ◽  
T.N. Syamsah ◽  
Mul Yadi
Keyword(s):  
Motor Vehicle ◽  
City Government ◽  
Motor Vehicles ◽  
Progressive Taxation ◽  
Descriptive Research ◽  
Progressive Tax ◽  
The People ◽  
Tax Payers ◽  
The Impact ◽  
The City

Bogor city as one of the growing city had a growth rate of motor vehicle very rapidly. For motorcycles only the level of development can reach 1000 units of motorcycles and 500 cars per week. The development of these vehicles certainly can be utilized by the Bogor city government to collect taxes to the owner and / or the ruler of the motor vehicle in order to increase sources of revenue (PAD) Bogor City. Progressive taxation of motor vehicles can also be used to inhibit the purchase of motor vehicles in the city of Bogor. Progressive taxation aims to reduce congestion caused by dense numbers of private motor vehicles. However, because many people do not fully understand the application of progressive tax, causing not a few problems occur when residents will pay motor vehicle tax they have to pay a nominal turns them more due to the number of vehicles registered in the name of the citizens despite the fact that such vehicles is no longer controlled. Identification of problems: 1) How does the implementation of a progressive tax on motor vehicle tax payers in Bogor? and How the impact on motor vehicle tax payer with the implementation of a progressive tax in Bogor? The objectives to be achieved in this thesis are: 1) To determine and analyze on the implementation of a progressive tax on taxpayers motor vehicles in the city of Bogor and 2) To determine and analyze the impact on the taxpayer of a motor vehicle with the application of progressive tax in the city of Bogor. This research was conducted using a normative juridical approach. This type of research is used in legal research is a descriptive study law. Descriptive research is research that is intended to provide data as accurately as possible about the people, the state or other symptoms. Results of the discussion that has been done, it can be concluded the application of progressive tax on taxpayers motor vehicles in the city of Bogor has an important role, in addition to functioning as a source of state revenue also has the function of distribution (equity) revenues. Impact on Taxpayers motor vehicle with the application of progressive tax in the city of Bogor impact of the application of progressive motor vehicle sales tax for automotive companies will hit the automotive sector, especially in terms of sales. As for the impact on society can be experienced personally is the saturation point when the purchasing power of the higher vehicle tax.

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 The Effectiveness of Arrangement Modern Stores Minimarket Policy

2019 ◽  
Vol 2 (1) ◽  
pp. 310-320
Author(s):  
Vanessa Putri Maghfira
Keyword(s):  
Research Method ◽  
Inhibiting Factors ◽  
Inhibiting Factor ◽  
Traditional Market ◽  
Descriptive Method

The purpose of this study is to find out effectiveness of policy Law No.1 of 2014 on the Arrangement of Modern Minimarket in Semarang City and to know the supporting factors and inhibiting factors of the policy. The research method used in this research is using descriptive method percentage. The result of the research shows that policy of Law No.1 of 2014 about setup of Modern Minimarket arrangement in Semarang City is not yet effective with target that has been set. Supporting factors in this policy is the minimarket workforce comes from the local orkforce and the distance between the minimarket and traditional market already 500m. while the inhibiting factor in this policy there are still many minimarkets operating that are not in accordance with the rules that have been set. Tujuan dari penelitian ini adalah untuk mengetahui efektivitas kebijakan UU No.1 tahun 2014 tentang Pengaturan Pasar Minimarket Modern di Kota Semarang dan untuk mengetahui faktor pendukung dan faktor penghambat kebijakan tersebut. Metode penelitian yang digunakan dalam penelitian ini adalah menggunakan metode deskriptif persentase. Hasil penelitian menunjukkan bahwa kebijakan UU No.1 tahun 2014 tentang pengaturan pengaturan Minimarket Modern di Kota Semarang belum efektif dengan target yang telah ditetapkan. Faktor pendukung dalam kebijakan ini adalah tenaga kerja minimarket berasal dari orkforce lokal dan jarak antara minimarket dan pasar tradisional sudah 500 m. sedangkan faktor penghambat dalam kebijakan ini masih ada banyak minimarket yang beroperasi yang tidak sesuai dengan aturan yang telah ditetapkan.

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

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

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

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

scholarly journals EVALUASI TARGET DAN REALISASI PENCAPAIAN PAJAK DAERAH PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Eka A. Takahindangen ◽  
Jenny Morasa ◽  
Treesje Runtu
Keyword(s):  
Motor Vehicle ◽  
City Government ◽  
Regional Government ◽  
Analysis Method ◽  
Fuel Tax ◽  
The North ◽  
North Sulawesi ◽  
The People ◽  
Cigarette Tax ◽  
Motorized Vehicles

Tax is the main source of state revenue. According to Law No. 28 of 2009 concerning PDRD, regional taxes are mandatory for regions that are owed by individuals or bodies related to legislation, by not obtaining direct imbalances and being used for regional needs for the greatest prosperity of the people. The regional government has agreed to collect regional taxes in order to contribute to the regions to increase the ability of funds in their regions. The purpose of this study is to find out the desired targets motorized vehicles, land tax air tax and percentage of motor vehicle tax, name transfer tax, motor vehicle fuel tax, surface water tax and cigarette tax in the North Sulawesi Provincial Revenue Agency for 2014-2017 have been efficient and effective in North Sulawesi Province. The data analysis method used in this study is descriptive. The results of the analysis of Realization of Regional Taxes in North Sulawesi increase every year, in 2014-2017 the highest income tax is cigarette tax. The results of this study were issued by the regional government of North Sulawesi Province further authorizing the District / City Government to work and be responsible for working in accordance with the duties and functions of administering taxes from the community.

scholarly journals The Uses of Cempaka Wood (Magnolia spp) by the Community in Rumoong Atas Village North Sulawesi, Indonesia and Its Environmental Impact

2021 ◽  
Vol 317 ◽  
pp. 01098
Author(s):  
Irawan Arif ◽  
Kismartini ◽  
Hidayat Jafron Wasiq ◽  
Abdulah Lutfy ◽  
Suryaningsih Rahma ◽  
...  
Keyword(s):  
Environmental Impact ◽  
Natural Forests ◽  
Field Surveys ◽  
The Public ◽  
North Sulawesi ◽  
Critical Areas ◽  
Environmental Friendly ◽  
The People ◽  
The Village ◽  
Descriptive Method

The uses of cempaka wood to satisfy the demand in constructing houses and household furniture is considered as environmental-friendly doings which can reinforce the efforts of preventing global warming. Cempaka is commonly used by the people in North Sulawesi. This study aims to discover the use of cempaka wood in Rumoong Atas Village, North Sulawesi and its environmental impact. The methods employed are descriptive method based on the interview results from the participants in Rumoong Atas Village and field surveys. The findings indicate that there are various usages of cempaka wood in the village. The villagers prefer cempaka woods because of hereditary uses and the level of cultural historical attachment, excellent timber quality and texture, and the availability. These diverse functions contain implications for abundant existence of cempaka plants around Rumoong Atas Village. The survival of cempaka plants must be maintained and developed continuously because of their varied functions in Rumoong Atas area. The enhancement of these plants by the public of Rumoong Atas is expected to preserve the existence of natural forests in North Sulawesi which have been declining in both quality and quantity and deliver significant influence towards additional width of critical areas.

scholarly journals THE EFFECT OF SERVICE QUALITY AND COMMUNITY RELATIONSHIP ON THE SATISFACTION OF MOTOR VEHICLES TAXPAYERS AT THE OFFICE WITH SAMSAT JEMBER

2021 ◽  
Vol 4 (2) ◽  
pp. 419-426
Author(s):  
Ponang Undaghi T ◽  
Suwignyo Widagdo ◽  
Muhaimin Dimyati
Keyword(s):  
Public Relations ◽  
Service Quality ◽  
Motor Vehicle ◽  
Survey Methods ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Motor Vehicles ◽  
The Public ◽  
The People

This study aims to determine the effect of service quality and public relations on the satisfactionof motor vehicle taxpayers in Samsat Jember. The type of research used is Explanatory Researchusing survey methods. The population in this study is the people of Jember who have motorizedvehicle taxpayers. The sampling technique used was a non-probability sampling technique,namely the Accidental Sampling approach. The sample in this study were 100 respondents. Thedata analysis method used is multiple linear regression analysis. The results of this study indicatethat the significant value of the service quality variable on the satisfaction of motorized vehicletaxpayers in Samsat Jember is 0.008 smaller than (0.05), this means that the service qualityvariable has a significant effect on community satisfaction at the Jember Samsat Joint Office.Then the significant value of the public relations variable on the satisfaction of motorized vehicletaxpayers in the Jember Samsat is 0.000 smaller than (0.05), this means that the public relationsvariable also has a significant effect on public satisfaction at the Jember Samsat Joint Office.Keywords: Service Quality, Public Relations, Satisfaction

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