scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (PKB) DI UNIT PELAYANAN PENDAPATAN PROVINSI (UPPP) KABUPATEN SELUMA

2015 ◽  
Vol 2 (1) ◽  
Author(s):  
R.A. Vivi Yulian Sari ◽  
Neri Susanti
Keyword(s):  
Rating Scale ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Descriptive Study ◽  
Motor Vehicles ◽  
Factors Affecting ◽  
Service Unit ◽  
Scale Method

R.A. Vivi Yulian Sari, Neri Susanti; Factors That Influence Compliance With Taxpayers In Paying Tax On Motor Vehicles In The Province Revenue Service Unit Of Seluma Regency This study aimed to determine the factors that influence taxpayers compliance in paying motor vehicle tax (CLA ) in Unit Revenue Services of Province ( UPPP ) Seluma District. Type of this study is descriptive study. The population in this study is whousedtaxpayermotor vehicleisregisteredinthe Unit RevenueService of Province (UPPP) SelumaDistrict, witha sample of30taxpayer-wheeled motor vehicletwo (2) located atTaisMarket and registered inUnit RevenueService of Province of(UPPP) Seluma Districtin July2013.The data collected by usingquestionnaire. Data analyzed by using rating scale method. Taxpayer perceptions towards tax penalties showed a significant effect on tax compliance in carrying out its obligations to pay motor vehicle tax ( CLA ) , is seen from the position of the respondent's perception of the value of tax penalties perceptions of factors affecting tax compliance in paying taxes on motor vehicles in Unit Revenue Service of Province( UPPP ) Seluma District with the total score of 316 is in the interval 308-381 , agreed criteria.

scholarly journals RESEARCH OF THE AIR TEMPERATURE INFLUENCE ON FUEL CONSUMPTION OF A PASSENGER CAR CONVERTED TO OPERATE ON LIQUEFIED PETROLEUM GAS

2021 ◽  
pp. 60-67
Author(s):  
Roman O. Rekhalov ◽  
◽  
Evgeniy M. Chikishev ◽  
Keyword(s):  
Fuel Consumption ◽  
Alternative Fuels ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Liquefied Petroleum Gas ◽  
Passenger Car ◽  
Factors Affecting ◽  
Mobile Sources ◽  
Air Temperatures ◽  
Gas Consumption

Due to the rapid growth of environmental pollution from mobile sources, the part of alternative fuels use is increasing. One of these for motor vehicle is liquefied petroleum gas (LPG). This study focuses on the LPG use by Mitsubishi Lancer X passenger car in driving conditions. Based on the results of the previous studies analysis, the most significant factors affecting the change in fuel consumption by motor vehicles were identified. It was proved that the decrease in the ambient temperature from +30 to –20 °C leads to an increase in gas consumption from 11.2 to 13.6 l/100 km. In addition, at air temperatures from –20 °C and below, the gas-fueled engine is unstable.

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

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.

Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Cilacap

2019 ◽  
Vol 1 (2) ◽  
pp. 213-230
Author(s):  
Yoiz Shofwa Shafrani
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Service Unit ◽  
The Government

Dealing with taxation in Cilacap Regency, an MoU was conducted between Cilacap Regional Police and the Regional Revenue Service Unit or Samsat Cilacap. The signing was to help the government raise awareness of paying taxes for motor vehicle owners. The purpose of this study is to determine the effect of taxation, tax sanction assertiveness, and service quality on motor vehicle taxpayer decisions in Cilacap district. The results of this study that tax knowledge has no effect on taxpayer compliance. Firmness of tax sanctions does not affect taxpayer compliance. Beer service quality has an effect on tax compliance. Knowledge of taxation, the firmness of tax sanctions and the quality of service together affect the taxpayer compliance.

scholarly journals Pengaruh Tingkat Pemahaman Pajak, Kualitas Pelayanan Publik, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di DKI Jakarta (Studi Kasus Pengendara Ojek Online)

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Cindy Apriani Chandra, Rizka Indri Arfianti
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Motor Vehicle ◽  
Tax Compliance ◽  
Test Method ◽  
Motor Vehicles ◽  
Reliability Test ◽  
Analysis Method ◽  
Validity And Reliability

Motor Vehicle Tax is a motor vehicle that can be used for two-wheeled motor vehicles or more. Based on data obtained from the DKI Jakarta Regional Tax and Retribution Agency, the plan for the acceptance of Vehicle Tax is expected to be higher every year, but at the time of the realization of the DKI Jakarta Provincial Motor Vehicle Tax receipts the discrepancy between the plan and the realization. The purpose of this research are To know if understanding of taxation, the quality of public tax, and tax penalties effects tax compliance of two-wheeled motor vehicle taxpayers. This research uses multiple regression analysis method. Data and information obtained from the questionnaires filled out by 100 respondents who works as ojek online driver in DKI Jakarta.  The test method is performed using Likert Scale; Software SPSS 20; Validity and Reliability Test; F Test; t Test; R2 Test and the classical Assumption Test. The results of this study indicate that (1) There is no enough evidence that the understanding of taxation effects tax compliance of two-wheeled motor vehicle taxpayers. (2) There is evidence that the quality of public tax services affects tax compliance of two-wheeled motor vehicle taxpayers. (3) There is no evidence tax penalties effects tax compliance of two-wheeled motor vehicle taxpayers.Keywords: Understanding of Taxation, The Quality of Public Tax Services, Tax Penalties, Tax Compliance

scholarly journals The effects of gear shift indicator usage on fuel efficiency of a motor vehicle

2017 ◽  
Vol 21 (1 Part B) ◽  
pp. 707-713 ◽  
Author(s):  
Ivan Blagojevic ◽  
Goran Vorotovic ◽  
Dragan Stamenkovic ◽  
Nebojsa Petrovic ◽  
Branislav Rakicevic
Keyword(s):  
Fuel Consumption ◽  
Motor Vehicle ◽  
Fuel Efficiency ◽  
Motor Vehicles ◽  
Vehicle Speed ◽  
Maximum Difference ◽  
Factors Affecting ◽  
Gear Shift ◽  
Passenger Vehicles ◽  
Main Factors

The manner of gear shifting is one of the main factors affecting the fuel efficiency of motor vehicles. Potential savings resulted from optimized gear shifting led to introduction of gear shift indicators in passenger vehicles as an obligation from year 2012. The effects of gear shift indicators usage are still not studied enough. That was the motive for the authors to conduct the experiments to justify their usage, both from the economic and ecological standpoint. The presented results come from the tests conducted on FIAT 500L vehicle to determine the fuel consumption using the new European driving cycle, but for three different gear shift patterns: (1) as defined in UNECE Regulation No. 83, (2) as indicated by vehicle?s gear shift indicator, and (3) based on the average vehicle speed values collected from gear shift indicators of 35 passenger vehicles of different makes, types, and characteristics. Maximum difference in fuel consumption recorded in tests done using three different gear shift patterns is 18.7%.

scholarly journals EFEKTIVITAS E-SAMSAT, PAJAK PROGRESIF DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2019 ◽  
Vol 4 (1) ◽  
pp. 50
Author(s):  
I Gusti Ayu Mas Rosita Dewi ◽  
Kadek Wulandari Laksmi P
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Motor Vehicle ◽  
National Development ◽  
Tax Compliance ◽  
Motor Vehicles ◽  
Progressive Tax ◽  
The Government ◽  
Motorized Vehicles

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.

scholarly journals Performance Appraisal Design In The Grand Mutiara Hotel Housekeeping Division Using BARS Assessment Model

2021 ◽  
Vol 5 (01) ◽  
pp. 65-77
Author(s):  
Muhammad Fachrurrozi Akbar
Keyword(s):  
Performance Appraisal ◽  
Rating Scale ◽  
Assessment Model ◽  
Factors Affecting ◽  
Scale Method ◽  
Factors Influencing ◽  
Five Factors ◽  
Front Office ◽  
The Subject ◽  
Working Performance

Frequently receiving customers complaints makes the Grand Mutiara Hotel decrease in monthly guests number, caused by customer’s dissatisfaction with the hotel’s facilities and services. It occurs due to the crew’s disappointment, especially in the housekeeping division dealing with their working-performance assessment to be an indicator of salary payment. Redesigning the assessment was carried out by paying attention to factors affecting the working performances. The subject of this research was the Grand Mutiara Hotel. This research utilized the BARS (Behavior Anchor Rating Scale) method that was an effort to diagnose and reveal individual behavior to be suitable with the company’s objectives. This method aimed to determine which factors influencing the working-performance and delivering the assessing guideline containing clear indicators should be in those factors. Sampling used a purposive random sampling by taking two respondents in each sub-group consisting of housekeeping, security, F&B, engineering, and front office divisions. Further, other samples were coming from supervisors of each sub-group, managers, and HRD. This study indicates five factors affecting the working-performance, such as tangibility, reliability, assurance, responsiveness, and empathy.

scholarly journals Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19

2021 ◽  
Vol 10 (5) ◽  
pp. 184-194
Author(s):  
Nandang Bekti Karnowati ◽  
Erna Handayani
Keyword(s):  
Motor Vehicle ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Internal Factors ◽  
Factors Affecting ◽  
The Public ◽  
Tax Education ◽  
Motorized Vehicles

The level of taxpayer compliance has decreased during the COVID-19 pandemic. The Regional Revenue Management Agency recorded that as many as 1.6 million motorized vehicles were in arrears in taxes as of September 2020. This study aims to empirically examine the effect of the tax whitening program, taxpayer awareness, and tax knowledge on taxpayer compliance with tax socialization as a moderating variable in the correlation. The questionnaire uses a Likert scale with 100 motor vehicle taxpayers domiciled in the Cilacap, Banyumas, Purbalingga, Banjarnegara, and Kebumen areas. The research sample was taken using the non-probability sampling technique. The questionnaire data was then processed using Partial Least Square (PLS) analysis by testing the outer and inner models. The results show that tax whitening, taxpayer awareness, and tax knowledge directly impact taxpayer compliance. However, tax socialization does not affect taxpayer compliance. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. This study explains that tax whitening can be used as a solution to improve vehicle tax compliance. Meanwhile, tax awareness and tax knowledge which are internal factors, reflect that taxpayers have good knowledge to be aware of their obligations to pay taxes and comply with existing tax regulations. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. These conditions indicate the government's lack of effort in providing tax information and knowledge to the public. Activities to disseminate information, tax knowledge, and tax education to the public must be carried out intensely and continuously to increase taxpayer compliance.

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

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”.

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

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.

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