Analisis Tarif Dan Besarnya Pajak Bahan Bakar Kendaraan Bermotor Di Indonesia

Fossil-fueled motor vehicles play an important role in supporting the economicactivities of society. Besides having a positive effect on a country's economicgrowth, the operation of fossil-fueled motor vehicles also has a negative impact.These negative effects impose costs on society which are usually known asexternal costs and consist of air pollution costs, congestion costs, accident costs, noise costs and climate change costs. Conceptually, the external costs ofoperating these fossil fuel vehicles must be charged to motor vehicle usersthrough the imposition of various taxes, one of which can be in the form of MotorVehicle Fuel Tax. In Indonesia the Motor Vehicle Fuel Tax is levied as a RegionalTax at a rate of 5% of the Selling Value of Motor Vehicle Fuel and is notdifferentiated for petrol or diesel fuels. Research conducted shows that the MotorVehicle Fuel Tax that is collected in Indonesia is still too small, both from itsabsolute value and its tariffs, when compared with European countries, OECDand non OECD member countries and countries in the Southeast Asia Region. Inaddition, the value of the Motor Vehicle Fuel Tax collected is still insufficient to cover the external costs of operating a fossil-fueled motorized vehicle. Therefore,the tax rates for motor vehicle fuels in Indonesia must be increased and the ratesmust be separated between gasoline fuel which must be higher than diesel fuel.

Download Full-text

International fuel tax assessment: an application to Chile

Environment and Development Economics ◽

10.1017/s1355770x11000404 ◽

2012 ◽

Vol 17 (2) ◽

pp. 127-144 ◽

Cited By ~ 13

Author(s):

Ian Parry ◽

Jon Strand

Keyword(s):

United States ◽

Motor Vehicle ◽

The United States ◽

External Costs ◽

Tax Rates ◽

Local Data ◽

Policy Makers ◽

Fuel Tax ◽

Tax Assessment ◽

Emerging And Developing Countries

AbstractGasoline and diesel fuel are heavily taxed in many developed and some emerging and developing countries. Outside the United States and Europe, however, there has been little attempt to quantify the external costs of vehicle use, so policy makers lack guidance on whether prevailing tax rates are economically efficient. This paper develops a general approach for estimating motor vehicle externalities, and hence corrective taxes on gasoline and diesel, based on pooling local data with extrapolations from US evidence. The analysis is illustrated for the case of Chile, although it could be applied to other countries.

Download Full-text

Impact of Fiscal Decentralization on Motor Vehicle Taxation in the Slovak Republic

Transport and Telecommunication Journal ◽

10.1515/ttj-2016-0004 ◽

2016 ◽

Vol 17 (1) ◽

pp. 28-39 ◽

Cited By ~ 3

Author(s):

Vladimír Konečný ◽

Jozef Gnap ◽

Ivana Šimková

Keyword(s):

Motor Vehicle ◽

Fiscal Decentralization ◽

Slovak Republic ◽

Current Level ◽

The Self ◽

Motor Vehicles ◽

Tax Burden ◽

Tax Rates ◽

Impact Studies ◽

Over Time

Abstract The article deals with the motor vehicle tax in relation with fiscal decentralization, particularly from 2005 with competence delegated to the self-governing regions in the area of motor vehicle tax. The result of this provision in the field of fiscal decentralization is increasing of differences in the motor vehicle tax burden in self-governing regions of Slovakia. The paper is the result of solving a series of impact studies solved by the authors in this field. Gradually over time from the transfer of competences in setting tax rates on motor vehicles to self-governing regions and usage of the incomes of this tax can realistically assess the development and impact of this element of fiscal decentralization in the Slovak Republic as well as propose a solution of resulting situation. The aim is to eliminate differences in motor vehicle tax burden at regional and interstate level while maintaining the current level of tax revenues of self-governing regions.

Download Full-text

PENGARUH PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF DAN PENDAPATAN WAJIB PAJAK TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT (Studi Empiris Di Kantor SAMSAT Kota Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH ◽

10.52062/jakd.v14i2.1459 ◽

2020 ◽

Vol 14 (2) ◽

Author(s):

Marice Waroi ◽

Aaron M. A. Simanjuntak ◽

Hastutie Noor Andrianti

Keyword(s):

Motor Vehicle ◽

Motor Vehicles ◽

Purchasing Power ◽

Analysis Technique ◽

Standard Coefficient ◽

Research Population ◽

Negative Effect ◽

Tax Payments ◽

Positive Effect

This study aims to determine the Effect of Progressive Vehicle Taxes and Taxpayer Income on Consumer Purchasing Power. The research population is taxpayers who make motor vehicle tax payments in the Jayapura City Samsat Office. The number of samples is 70 people. Determination of the study sample using the nonprobability sampling method, data was collected by distributing questionnaires. The data analysis technique is multiple linear analysis. The results of the research conducted show that Progressive Vehicle Taxes have no significant positive effect on Consumer Purchasing Power, Taxpayer Income does not have a significant negative effect on Consumer Purchasing Power. The most dominant variable affects taxpayers regarding the tax on progressive tariff motor vehicles because they have a standard coefficient of beta 0 235.

Download Full-text

KEWENANGAN PEMERINTAH PROVINSI BALI DALAM PEMUNGUTAN PAJAK PROGRESIF

Jurnal Magister Hukum Udayana (Udayana Master Law Journal) ◽

10.24843/jmhu.2016.v05.i03.p08 ◽

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.

Download Full-text

Pengaruh Kesadaran Wajib Pajak, Sanksi, Kualitas Pelayanan dan Sosialisasi pada Kepatuhan Wajib Pajak Kendaraan Bermotor

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p03 ◽

2020 ◽

Vol 30 (7) ◽

pp. 1645

Author(s):

Ni Putu Atik Widiastini ◽

Ni Luh Supadmi

Keyword(s):

Service Quality ◽

Information Dissemination ◽

Motor Vehicle ◽

Linear Regression Analysis ◽

Tax Compliance ◽

Multiple Linear Regression Analysis ◽

Motor Vehicles ◽

Determination Method ◽

Analysis Technique ◽

Positive Effect

Motor vehicle tax is a tax on the ownership and / or control of motor vehicles. The purpose of this study is to obtain empirical evidence of the influence of taxpayer awareness, tax sanctions, service quality and tax information dissemination on tax compliance in paying motor vehicle tax in Denpasar. This research is located in the Joint Office SAMSAT Denpasar City. The number of samples used was 100 motor vehicle taxpayers which were calculated using the Slovin formula with the sample determination method used was accidental sampling. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that taxpayer awareness, tax sanctions, service quality and tax socialization have a positive effect on taxpayer compliance in paying motor vehicle tax at the Joint Office of SAMSAT Denpasar. Keywords: Taxpayer Awareness; Penalty; Service quality; Socialization; Obedience.

Download Full-text

PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ◽

10.32493/jiaup.v7i1.2508 ◽

2019 ◽

Vol 7 (1) ◽

pp. 76

Author(s):

Anis Syamsu Rizal

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Sampling Method ◽

Motor Vehicle ◽

Tax Compliance ◽

Motor Vehicles ◽

Primary Data ◽

Analysis Techniques ◽

Regression Techniques ◽

Positive Effect

This study aims to examine the influence of knowledge of taxpayers, taxpayer awareness, motor vehicle tax sanctions, and samsat drive thru system of tax compliance on motor vehicles in samsat south jakarta.The data that is this study are “primary data from the results of questionnaires. respondents in the system samsat drive thru”. The questionnaire was distributed to 125 respondents and data that can be processed are 100 questionnaires.. the sampling method used accidental sampling. The data analysis techniques in this study used “multiple linear regression techniques”.The result of regression analysis shows that “the knowledge of taxpayers, taxpayer awareness and samsat drive thru system have a positive effect on motor vehicle tax compliance while motor vehicle tax sanction has no significant effect on vehicle tax compliance”.

Download Full-text

PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR, DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Jurnal Akuntansi ◽

10.24964/ja.v5i1.253 ◽

2017 ◽

Vol 5 (1) ◽

pp. 15

Author(s):

Dewi Kusuma Wardani ◽

Rumiyatun Rumiyatun

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Motor Vehicle ◽

Tax Compliance ◽

Motor Vehicles ◽

Primary Data ◽

Analysis Techniques ◽

Regression Techniques ◽

Tax Payments ◽

Positive Effect

This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, motor vehicle tax penalties, and the system of samsat drive thru on tax compliance in the motor vehicle in samsat Bantul. The data that is used in this study are primary data from the results of questionnaires. Respondents in this study are the taxpayer automobiles that make tax payments in the system samsat drive-thru. The questionnaire was distributed to 110 respondents and data that can be processed are 100 questionnaires. The sampling method used accidental sampling. The data analysis techniques in this study used multiple linear regression techniques. Results of regression analysis showed that the awareness of taxpayers and system of samsat drive-thru has positive effect on tax compliance motor vehicle while knowledge of taxpayers and tax penalties vehicle had no significant effect on tax compliance vehicle. Keywords: Knowledge taxpayer, taxpayer awareness, tax penalties motor vehicles, and drive-thru samsat systems, motor vehicle tax compliance.

Download Full-text

Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v15i2.999 ◽

2020 ◽

Vol 15 (2) ◽

Author(s):

Dewi Kusuma Wardani

Keyword(s):

Data Analysis ◽

Service Quality ◽

Path Analysis ◽

Sampling Method ◽

Motor Vehicle ◽

Primary Data ◽

Significant Positive Effect ◽

Analysis Techniques ◽

Positive Effect ◽

Special Region

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance

Download Full-text

Complex Solution of Ecological and Economic Problems of Traffic Jams

Mechanism of an economic regulation ◽

10.21272/mer.2019.86.01 ◽

2019 ◽

pp. 6-15

Author(s):

Oleksandr M. Matsenko ◽

Yaroslav S. Kovalev ◽

Olena M. Tkachenko ◽

Yaroslava V. Chorna

Keyword(s):

Traffic Control ◽

Motor Vehicle ◽

Motor Vehicles ◽

Water Runoff ◽

Negative Consequences ◽

Traffic Lights ◽

Economic Problems ◽

Traffic Jams ◽

Economic Sphere ◽

Flows Over Time

The article explores the congestion level in traffic of motor vehicles and its negative environmental and economic consequences in case of Kiev. The amount of pollution from traffic jams in Kiev and the number of vehicles which got into them in 2009-2018 is analyzed. The loss of earnings on the side of automobile owners from their standby are calculated with corresponding quantitative expressions found and described. For the course of the research, the methods of system-structural and comparative analysis were used for analyzing the environmental and economic problems of modern automobile systems; methods of formal logical analysis were used for substantiating the innovative infrastructure of transport routes. Separately economic and statistical methods were used in the study for trends development, structure analysis, and estimation of the influence of road congestion on the environmental and economic sphere. Pearson test has indicated a close relationship between the number of cars in Kiev and the number of values from traffic jams in environmental and economic sphere. Solutions to this problem are offered in forms of automated traffic control systems, improvisation of organizational and technical methods for the distribution of traffic flows over time, namely reverse traffic, road junctions, smart traffic lights, road extension, and the transition to alternative modes of transport. In all countries of the world there are new research methods that affect pollutants from motor vehicles. It is proved that they are forced by the recipients. In addition, landscaping can improve landscape design, reduce greenhouse gas emissions, surface water runoff and noise pollution. In this regard the policy implication of the research are aimed to eliminate the negative consequences from the use of vehicles during traffic jams, and the necessary number of trees for planting in Kiev is calculated. Key words: motor transport, congestion, traffic jam, motor vehicle, greening, compensation effect, lost profits, losses.

Download Full-text