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

2019 ◽  
Vol 3 (2) ◽  
pp. 20
Author(s):  
Dian Efriyenty

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.

2020 ◽  
Vol 30 (1) ◽  
pp. 39
Author(s):  
Dewa Putu Gede Widyana ◽  
I Nyoman Wijana Asmara Putra

Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence the taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Bersama Samsat Kota Denpasar. The study population was 393,598. The sample is determined by purposive sampling method, the amount of which is obtained by the Slovin formula so as to obtain as many as 100 respondents. Data were analyzed using multiple linear regression. The research obtained results that awareness of taxpayers, tax services, and tax sanctions had a positive influence on the level of taxpayer compliance in motorized vehicles in the Kantor Bersama Samsat Kota Denpasar. Keywords: Compliance, Awareness, Fiskus, Tax Sanctions.


2020 ◽  
Vol 7 (1) ◽  
pp. 88-97
Author(s):  
Fitri Rahmiyatun ◽  
Eka Dyah Setyaningsih ◽  
Nurul Hidayah

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


Author(s):  
Jhonny Hendra cipta Pangaribuan ◽  
Indra Gunawan ◽  
Heru Satria T ◽  
Sumarno . ◽  
Ika Okta Kirana

Abstrak: Masyarakat merasa keamanan saat ini tidaklah kondusif, banyak perampokan dan penodongan terhadap kendaraan bermotor, khususnya di area parkir dan mengakibatkan kerugian materi yang bagi kelas masyarakat tertentu dinilai besar. Semakin meningkatnya kebutuhan masyarakat dalam penggunaan perangkat keamanan pada kendaraan bermotor mereka, terutama untuk sekarang ini belum banyak kendaraan yang di lengkapi sensor keamanan dari pabrikan pembuat kendaraan bermotor. Hal ini mendorong penulis untuk merancang perangkat pengaman pada kendaraan bermotor. Sistem pengaman ini menggunakan mikrokontroler Arduino Uno r3 yang dihubungkan dengan sensor PIR dan sensor SW-420 vibration sensor. Sensor PIR akan mendeteksi adanya pergerakan di sekitar kendaraan bermotor yang menyebabkan adanya perubahan tegangan. Perubahan tegangan dari sensor kemudian akan dijadikan sebagai data input oleh mikro kontroler dan diproses sehingga membuat LCD menyala serta buzzer/alarm berbunyi. Sistem pengaman ini mampu mendeteksi keberadaan manusia yang masuk dalam cakupan/coverage area sensor, maka suhu tubuh yang di pancarkan manusia akan di deteksi dan selanjutnya sensor akan aktif. Sedangkan sensor SW-420 akan mendeteksi getaran yang di timbulkan dari sentuhan atau getaran dari objek(manusia).Kata Kunci : Mikrokontroler, sensor PIR, buzzer, sensor SW-420 vibration.Abstract: The community feels that security at this time is not conducive. Many robberies and robbery of motorized vehicles, especially in the parking area, resulting in material losses, which are considered large for certain classes of society. Increasing needs of the community in the use of security devices on their motor vehicles, especially, for now, not many cars are equipped with safety sensors from manufacturers of motor vehicle manufacturers. This prompted the authors to design safety devices on motor vehicles. This security system uses an ARDUINO UNO R3 microcontroller connected to the PIR sensor and SW-420 vibration sensor. PIR sensor will detect any movement around the motorized vehicle, which causes a change in voltage. The sensor's voltage will then be used as input data by the microcontroller and processed so that the LCD will turn on, and the buzzer/alarm will sound. This safety system can detect humans who fall within the sensor coverage area, then the body temperature emitted by humans will be seen, and the sensor will then be active. In comparison, the SW-420 sensor will detect vibrations caused by touch or vibrations from objects (humans).Keywords: Microcontroller, PIR sensor, buzzer, SW-420 vibration sensor


2019 ◽  
Vol 3 (2) ◽  
pp. 182-186
Author(s):  
MUHAMMAD RIZAL LAMPATTA

Efforts are being made to combat criminal acts of theft in the Pohuwato Regional Police jurisdiction, namely through Pre-emptive efforts, preventive measures and repressive efforts. Operations carried out to combat motor vehicle theft, namely: K2YD Patrol (enhanced police activities), competitive Patrols, and Ranmor Patrol. (2) The Constraints Faced by the Police in Addressing Motorized Vehicles In the Pohuwato Regional Police's Legal Area are Internal Constraints consisting of incomplete Facilities and Infrastructures, Interrupted Information Networks, inadequate members of the police in terms of demand, and support for voting. And External Constraints which consist of a lack of evidence and elections, communities that support the Police, and supporting facilities at the crime scene are inadequate.


2020 ◽  
Vol 55 (3) ◽  
pp. 7-16
Author(s):  
Lieyun He ◽  
Xinming Lin ◽  
Qiang Liu ◽  
Jason X. Tao

There is a conflict between through motor vehicles and the left-turn non-motorized vehicles, and the capacity of straight-line motor vehicles decreases. This study analyzes the impacts of left-turn non-motorized vehicles on the capacity of through motor vehicle lanes. A correction coefficient model for calculating the reduced capacity of through motor vehicle lanes has been developed based on analysis of the conflicting points at an intersection and the negative exponential function of traffic flow distribution. With consideration of intersection geometric design, channelization, and traffic characteristics, the correction coefficient model was further enhanced by regression to capture the impacts of left-turn non-motorized vehicles from the same and the opposite directions. A simulation with VISSIM is used to validate the developed model. It shows that the calculated capacity from the correction coefficient model is close to the simulation results. The experiment indicates that the derived model is highly accurate in calculating the capacity of through motor vehicle lanes and has potential application for situations of mixed traffic in China. The study shows that the capacity of a through traffic lane at the permitted phase decreases with the increase of left-turning non-motorized vehicles, and the impact of left-turning non-motorized vehicles from the same direction is more significant. The results show that the traffic capacity of straight-line motor vehicle decreases with the increase of the left-turn non-motorized vehicles flow rate and the influence of the left-turn non-motor vehicle is more obvious. It is suggested that in practice, the correction coeffi-cient of non-motor vehicle on the left turn should be 0.88, and the correction coefficient on the left turn should be 0.95, respectively. The study recommends coefficient values for both non-motorized vehicles from the same and opposite directions for use in real applications.


ASKETIK ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 61-76
Author(s):  
Enggar Rahayu Putri

The effects of traffic activities on increasing pollution and human health concentrations have become a concern. In many cities air quality problems are mostly caused by motor vehicle emissions (WHO, 2005) Based on data published by the Central Statistics Agency (BPS) in 2017, the number of motorized vehicles in Indonesia is ± 129 million in 2016. Surabaya as a city the second largest in East Java with Motor Vehicles as much as ± 2,126 million Motor Vehicles, making the Regulation of Surabaya City Mayor Number 17 of 2018, Car Free Day where this regulation is a reference in the implementation of Car Free Day in Eight points in Surabaya.In this study, the researcher used the Implementation Theory of Donald S. Van Meter and Carl E. Van Horn. According to Donald S. Van Meter and Carl E. Van Horn. In this study researchers used the six variables as a reference in the process of examining the Implementation Regulation of Surabaya City Mayor Number 17 of 2018, Car Free Day. The researcher used a type of qualitative descriptive research which then carried out Data Collection Techniques with Observation, in-depth interviews, and Documentation that could help to answer all the problems that the researcher made.The results of this study indicate the Implementation Regulation of Surabaya City Mayor Number 17 of 2018, Car Free Day in Bungkul Park Jl. Raya Darmo Surabaya, which is reviewed from 6 Implementation variables to solve the problem are: (1) Standards and Policy Objectives in the field have not been implemented according to the Function and Purpose, (2) Resource Policy is obtained from the City of Surabaya Regional Budget, (3) Inter-Organization Implementation and Communication Activities that have been established in implementing this policy are running well between the Implementation Team in accordance with their respective duties and responsibilities, (4) Characteristics of Implementing Organizations strengthened by the existence of a policy hierarchy formed based on the existing Implementation Team's Decree (5 ) Economic and social conditions that occur in the community are related to economic activities and changes in social activities in the community and (6) Disposition / Attitudes of implementers in the field have been running but not maximally because there is no reference to sanctions to take decisive actions or attitudes. Suggestions from this study are the firmness of the implementing party of the Car Free Day (CFD) program to more deeply disseminate information to the public, issue legal regulations so that anyone who violates can get strict sanctions, provide facilities to support Car Free Day (CFD) activities such as provide adequate Parking and Land for economic activities so as not to interfere with the implementation of this Policy in accordance with the Standards and Policy Objectives.


2019 ◽  
Vol 4 (1) ◽  
pp. 50
Author(s):  
I Gusti Ayu Mas Rosita Dewi ◽  
Kadek Wulandari Laksmi P

The Effectiveness of E-Samsat, Progressive Tax and Quality of Service in Improving Vehicle Tax Compliance. The more the economy develops, the more needs and welfare of the community will increase, thus increasing the implementation of government tasks in development and services to improve the welfare of the community. As time goes on, Indonesian State revenues increasingly depend on revenues from the tax sector. Tax is the most dominant source of revenue and is one of the government's efforts to realize national development. Motor Vehicle Tax is one of the highest tax contributors in Regional Original Income and each year the number of motor vehicles continues to increase. Therefore the government issued an E-SAMSAT innovation as a means of convenience for taxpayers to pay taxes, and imposed a progressive tax to control the level of congestion that was generated by the high use of motorized vehicles, as well as the quality of services provided to taxpayers to feel comfortable when performing their obligations. This study has a focus on problems, namely the effectiveness of E-SAMSAT, progressive tax and service quality on motor vehicle taxpayer compliance in 2018, whether by implementing the system and the regulation can improve motor vehicle taxpayer compliance.The results of the study found that the effectiveness of the use of e-Samsat can affect motor vehicle tax compliance in the UPT. Regional Revenue Agency of the Province of Bali in the City of Denpasar. With the implementation of the Progressive Tax at the UPT. The Regional Revenue Agency of Bali Province in Denpasar City greatly influences the level of compulsory tax compliance of motorized vehicles. The level of compliance of motor vehicle taxpayers declined but was not very meaningful. Service quality at UPT. The Provincial Revenue Agency of Bali in Denpasar City strives to be improved in accordance with the rules and SOPs of regulation, by providing the best attitude, excellent service to improve service quality. The application of eSamsat and Progressive Tax and the quality of service can improve motor vehicle taxpayer compliance.


2021 ◽  
Vol 21 (2) ◽  
Author(s):  
Peter Jeremiah Setiawan ◽  
Shintya Yulfa Septiningrum ◽  
Xavier Nugraha

This legal research aims to determine the consequences of criminal law and civil law consequences for buyers who purchase motorized vehicles without complete and valid documents. This legal research is a normative juridical research. The nature of this legal research is an analytical description to describe an ongoing situation or situation as data for the object of research so that it can explore ideal things which can then be analyzed based on legal theory or applicable laws and regulations. Based on the results of research and discussion, the consequences of criminal law against buyers who purchase motorized vehicles without complete and valid documents are that Article 480 paragraph (1) of the Criminal Code on criminal acts of detention must be fulfilled with subjective and objective elements  Furthermore, the effect of civil law on buyers who purchase motorized vehicles without complete and valid documents is that it is possible for the owner of the motor vehicle to file a lawsuit against the law based on Article 1365 of the Civil Code.


Respati ◽  
2021 ◽  
Vol 16 (2) ◽  
pp. 63
Author(s):  
Fajar Mahardika, Asep Saepullah, Muhammad Zaky Nur Fuadi,Indra Darmawan

INTISASIDengan meningkatnya pertumbuhan kendaraan bermotor, khususnya kendaraan bermotor roda dua setiap tahun, juga menyebabkan peningkatan kejahatan yang terjadi di masyarakat. Berdasarkan data statistik na-sional, tindakan kriminal, terutama kendaraan roda dua saat ini, tidak lagi mengejutkan. Pencurian ini banyak terjadi baik di kota-kota besar maupun di pedesaan. Dengan perkembangan saat ini kendaraan bermotor roda dua bukan kendaraan khusus lagi, karena setiap kepala rumah tangga memiliki lebih dari satu kendaraan bermotor roda dua. Masyarakat banyak memilih kendaraan bermotor roda dua karena fleksibilitas. Sistem kunci ini kadang lupa di lakukan oleh pemilik kendaan bermotor roda dua. Hal ini menyebabkan para pelaku kejahatan bebas mengambil tindakan tanpa dicurigai oleh masyarakat sekitar. Dengan kondisi tersebut, kurang efektif dengan keamanan yang menggunakan sistem kunci. Dengan perkembangan ilmu teknologi saat ini menjadi pengaruh sangat besar untuk pengembangan sistem keamanan kendaraan bermotor roda dua. Teknologi yang sedang berkembang sekrang yaitu mikrokontroler. Dengan menggabungkan sistem keamanan kunci dengan arduino bisa menghasilkan sistem pengaman kendaraan bermotor roda dua dengan alarm Arduino.  Dengan semakin meningkatnya kejadian peneliti melakukan penelitian tentang sistem keselamatan sepeda motor. Dalam penelitian ini menggunakan metode waterfall sebagai desain sistem keamanan. Dari hasil penelitian diperoleh skema keselamatan kendaraan bermotor menggunakan Arduino Nano V3.Kata kunci— Sepeda motor, Sistem Keamanan, Waterfall. ABSTRACTWith the increasing growth of motor vehicles, especially two-wheeled motorized vehicles each year, also causes an increase in crime that occurs in the community. Based on national statistical data, criminal acts, especially two-wheeled motor vehicles today, are no longer surprising. This theft happens a lot both in big cities and in the countryside. With the current development of two-wheeled motorized vehicles is not a special vehicle anymore, because every head of household has more than one two-wheeled motorized vehicle. Many people choose two-wheeled motorized vehicles because of their flexibility. This key system is sometimes forgot-ten by the owner of a two-wheeled motorized vehicle. This causes the perpetrators of crime to be free to take action without being suspected by the surrounding community. Under these conditions, it is less effective with security using a key system. With the development of technology now is a very big influence for the develop-ment of two-wheeled motor vehicle safety systems. The technology that is currently developing is a microcon-troller. By combining a key security system with Arduino it can produce a two-wheeled motorized vehicle safety system with an Arduino alarm. With the ever increasing incidence of researchers conducting research on mo-torcycle safety systems. In this study using the waterfall method as a security system design. From the research results obtained a motor vehicle safety scheme using Arunio Nano V3.Kata kunci—  Motorcycle, Safety System, Waterfall..


2020 ◽  
Vol 9 (3) ◽  
pp. 119-130
Author(s):  
Hadi Tiawan ◽  
Erfit Erfit ◽  
Zulgani Zulgani

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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