scholarly journals The Effectiveness Of Motor Vehicle Tax Collection On Increasing West Java Regional Original Income

2021 ◽  
Vol 14 (1) ◽  
pp. 240-246
Author(s):  
Asri Ayu Lestari ◽  
Okkeu Fhenica Wini Sari ◽  
Karyadi

The implementation of tax autonomy by the central and regional governments separately provides the flexibility to be more independent in tax arrangements in order to increase the income of each region. The objective of this research is to determine whether the West Java provincial government's application of  vehicle tax collection  is effective in increasing Regional Original Income (ROI) in West Java. The methodology used in this research is qualitative. Analysis of the data used is analysis by calculating the effectiveness of tax collection. The results of data analysis show that the efficiency of  vehicle tax collection has an impact on increasing local revenue in West Java.

Author(s):  
Sari Ningsih ◽  
Azis hakim ◽  
Nurhasanudin Nurhasanudin

A development planning meeting (Musrenbang) is a forum that is carried out to plan a development that is carried out from the lowest to the highest level. E-Murenbang is a system used for Musrenbang activities. The E-Murenbang system is an innovation used by the Bekasi City Government in implementing a plan. Where the results that have been input in the E-Musrenbang application will be integrated with the E-Planning and E-Monev (Monitoring and Evaluation) applications. This research was conducted at the Mustikajaya District Office in Bekasi City. The purpose of this research is to find out the processes and constraints in the application of the E-Musrenbang application at the Mustikajaya District Office. The data analysis uses qualitative analysis by conducting direct interviews with informants as the executor of activities with interviews, field notes, and documentation. The results showed that the implementation of the Musrenbang and application of the E-Murenbang application in the Mustikajaya District office in Bekasi City had been running well and the application of the E-Musrenbang application had a good impact making it more efficient and effective. Even with the application of this application, the proposals that are submitted can be directly inputted into the system so that there are no more proposals that enter beyond the established mechanism.


2021 ◽  
Vol 16 (1) ◽  
pp. 151-166
Author(s):  
R. Ilham Asri Aditya ◽  
Zulfanetti Zulfanetti ◽  
Heriberta Heriberta

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


2021 ◽  
Vol 2 (4) ◽  
pp. 246-254
Author(s):  
Dwikora Harjo

This research was conducted to determine the level of effectiveness of tracing implementation activities in order to verify the accuracy of data on motorized vehicles that did not re-register in an effort to support the regional tax stimulus policy provided by the Regional Revenue Agency of West Java Province in the face of the COVID-19 pandemic in Bekasi City. This study uses a qualitative approach and descriptive research type by conducting library research and data collection using documentation on data obtained from related agencies. The results show that the West Java Provincial Government through the Regional Revenue Agency of West Java Province in an effort to relieve Motor Vehicle Taxpayers affected by the Covid-19 pandemic in 2020 has provided a Motor Vehicle Tax stimulus, including exemption from Motor Vehicle Tax fines and giving discounts in tax payments. Motorized Vehicles and Motor Vehicle Title Fee, provided that all data are validated. So that the public can enjoy the stimulus, the West Java Bapenda collaborates with various parties to conduct verification and validation of Motor Vehicle Taxpayer data with the level of the effectiveness ratio of these activities in 2020 of 77.01%, a decrease compared to the achievement in 2019 of 89.09% and in 2018 amounted to 82.14%.


KINERJA ◽  
2017 ◽  
Vol 18 (1) ◽  
pp. 32
Author(s):  
Sigit Hutomo

This research is aimed to find empirical evidence on whether there is a significant difference between Regionally-Generated Income (Pendapatan Asli Daerah, or PAD) before and after the shift of the collection of Land and Building Taxes for Rural and Urban Sectors (Pajak Bumi dan Bangunan sektor Pedesaan dan Perkotaan, or PBB-P2) to regional governments. PAD is measured by local revenue sources. Three regencies/municipalities that have experienced the shift during the 2011-2013 period were selected for sampling. Secondary data were obtained from Revenue Realization Reports (Laporan Realisasi PAD) of Yogyakarta for the years 2011-2013, Revenue Realization Reports of Sleman and Bantul for the years 2012-2013, and PBB-P2 and the Sales Value of the Tax Object (Nilai Jual Objek Pajak, or NJOP) data obtained from DPPKAD. Meanwhile, primary data were obtained through interviews conducted with the PBB-P2 tax officers. The findings showed a significant difference of PAD. This, however, was not due to the shift of PBB-P2 tax collection to regional governments. The difference was caused by other revenue sources.Keywords: PBB-P2 tax collection shift, PAD


JPOE ◽  
2021 ◽  
Vol 3 (1) ◽  
pp. 86-93
Author(s):  
Bangbang syamsudar Bangbang

This study aims to determine the income of League 1 referees in 2020 who live in the West Java area before and during the Covid-19 pandemic. This type of research is descriptive and with the sampling technique carried out by a total sampling of 10 respondents consisting of 6 referees and 5 assistant referees from the Association of West Java PSSI Provinces. The data was collected by means of telephone interviews and surveyheart techniques, while data analysis was carried out using the percentage technique and then interpreted descriptively. The results of this study indicate that the income of League 1 football referees and assistant referees of the Association of West Java PSSI Provinces has decreased during the Covid-19 pandemic.   Abstrak Penelitian ini bertujuan untuk mengetahui pendapatan wasit Liga 1 tahun 2020 yang berdomisili didaerah Jawa Barat sebelum dan saat terjadi pandemi Covid-19. Jenis penelitian ini deskriptif dan dengan teknik penarikan sampel dilakukan secara total sampling sebanyak 10 responden yang terdiri dari 6 wasit dan 5 asisten wasit yang berasal dari Asosiasi Provinsi PSSI Jawa Barat. Pengumpulan data dilakukan melalui teknik wawancara melalui telepon dan surveyheart sedangkan analisis data dilakukan dengan teknik persentase kemudian di interpretasikan secara deskriptif. Hasil penelitian ini menunjukkan bahwa pendapatan wasit  dan asisten wasit sepakbpola Liga 1 anggota Asosiasi Provinsi PSSI Jawa Barat mengalami penurunan pada saat pandemi Covid-19.  


2019 ◽  
Vol 2 (1) ◽  
pp. 41-53
Author(s):  
Tituk Diah Widajantie ◽  
Dyah Ratnawati ◽  
Tamadoy Thamrin ◽  
Muhammad Hilmi Arifin

The tax is a compulsory levy paid by the citizen to the country and is used for the benefit of government and the general public. Tax is one of the country revenues to carry out the government activities, both the central and regional governments. A vehicle tax is a source of regional revenues. A compliance with vehicle taxpayers is one of the indicators in increasing local revenue. This research aimed to analyze the effect of taxpayer awareness, tax knowledge, and tax sanctions on vehicle taxpayer compliance. The population that has been used was all vehicle taxpayers in SAMSAT, South Surabaya. Meanwhile, the sample that has been used was 100 vehicle taxpayers by using random sampling technique. In this research, the data used a questionnaire. The technique of data analysis was using multiple linear analysis. The type of this research was quantitative research. The results of the research were the tax awareness and the tax sanctions significantly influenced vehicle taxpayer compliance while the tax knowledge had no effect on vehicle taxpayer compliance.


2017 ◽  
Vol 18 (2) ◽  
Author(s):  
Prayoga - Bestari ◽  
Karim Suryadi ◽  
Cecep Darmawan ◽  
Leni Anggraeni

Every state requires substantial development funds to finance his needs. State primary spending is routine expenses such as the cost of employees, subsidies, debt, interest and installments were met from domestic revenues in the form of oil sector revenues (oil and gas) and non-oil (tax and non-tax). Central Bureau of Statistics in 2014 it launched data that the population of the city in Indonesia has reached more than 50% of the total population of Indonesia. This number is likely to increase each year, so the estimated number of people living in urban areas will reach 67% by 2035 (seen on http;//dispenda.jabar.go.id/2014/12/08/menumbuhkan-ekosistem-inovasi-e-samsat).West Java Province as one of the advanced province will get the impact that rise in birth rates and massive urbanization with appeal towns in West Java Province. This situation then creates a variety of typical urban problems, such as the decline in the quality of public services, reduced availability of residential land, traffic jam on the highway, the swelling rate of energy consumption, accumulation of garbage, and increase crime rates. The problem studied in this research include; program implementation services around the car tax to improve tax collection, dissemination service programs around the car tax to improve tax collection, and tax car service solutions to improve tax collection. This study used a qualitative approach with case study method. The location of research at the Department Revenue of West Java Province.The results showed a few things, first implementation services around the car tax should provide a breakthrough that service programs around the car tax can be run effectively and efficiently. In addition, tax collection system should be simple to facilitate and encourage the community to meet their tax obligations. Second, socialization services around the car tax should be able to provide the target of information and communication services, that can be increase the effectiveness of tax collection. Third, solutions to improve tax collection and dissemination using car service tax is the car tax service the circumference of the unified tax that provide the type of services such as motor vehicle tax (PKB), Land and Building Tax (PBB), tax consulting, and give the new information about the regulation and taxation programs that will be implemented, so West Java can be used as a pilot project for the development programs of communications, information, mass media, and the use of modern information technology.  


2019 ◽  
Vol 2 (2) ◽  
pp. 1-6
Author(s):  
Johanes Paulus Koromath

This study aims to determine the effectiveness of tax collection rate hotels and restaurants and their contribution to Local Revenue in Manokwari Regency in the period of 2014 – 2018. Methods of data collection in this study is the observation non-participant. The variable in this study is the ratio of the effectiveness and contribution to the Local Revenue. Data analysis in this study is quantitative analysis. According to data analysis, the average effective tax collection hotel and restaurants in the Manokwari Regency years 2014 – 2018 amounted to 91 percent, which is categorized effective, while the average contribution of tax revenue hotels and restaurants in the same period is 10,82 percent, which is grouped in a less good category.


2021 ◽  
Vol 3 (3) ◽  
pp. 39-45
Author(s):  
Fauzi Akbar ◽  
Sam'un Jaja ◽  
Achmad Buchori ◽  
Sinta Ningrum

This study aims to determine the involvement of actors with a triple helix approach in cooperation in managing corporate social responsibility (CSR) of Regional-Owned Enterprises (BUMD) of West Java Province, given that CSR management during visits to West Java Province is expected to be able to support regional development budgets and one of the the door of the West Java Provincial government's sustenance from the eight priority doors of sustenance. This research method uses a qualitative method with a descriptive approach and uses data collection techniques in the form of interviews and documentation. The data analysis technique used is an interactive model consisting of data reduction, data analysis or display and drawing conclusions. The results of this study are that there are actors who collaborate in a triple helix in the management of CSR for BUMD West Java Province, which have different roles in achieving the same goal of implementing CSR to the community in a sustainable manner and supporting collaboration between the government and the community and companies. This triple helix collaborative research is seen from the 3 actors who have the most significant influence on the CSR management process. The actors in question are from the West Java Provincial Government through the CSR Facilitation Team (Government), BUMD Actors, namely PT. Migas Hulu West Java (entrepreneurs), and the role of academics as well as groups receiving CSR programs. The recommendation in this study is that the West Java Government as the highest policy holder discusses CSR management as a prioritized policy agenda to help the West Java Government itself in the context of socializing and outreach of government cooperation with academic and community groups as well as supporting the West Java Provincial government in managing sustainable CSR. and have a major impact on society.


2019 ◽  
Vol 06 (01) ◽  
pp. 168-189
Author(s):  
Ghani Hartanto ◽  
Dewi Sugiharti

Tax award is expected to be able to trigger the West Java people to pay motor vehicle tax. However, there is still an increase in the number of non-re-registered vehicles. Therefore, the regulation of the tax award needs to be reviewed. This study aims to find a solution so that the award can increase the West Java Province’s Locally Generated Revenue and optimize the collection of Motor Vehicle Tax. This study employed a judicial-normative approach that prioritizes library research and the data implementation in practice. It is a descriptive study. It mainly consists of a library research phase, which is the collection of secondary data in the form of primary and secondary legal materials. In addition, to obtain primary data as support, the data is analyzed qualitatively and juridically. The study concludes that the tax award of motorized vehicle tax is correlated directly with the increase of locally generated revenue of the West Java Province. Nevertheless, the award does not substantially affect legal awareness and compliance. In fact, the program does not contribute towards the realization of motor vehicle tax. The main obstacles often felt by the regional income agency in collecting motorized vehicle tax is the low level of awareness and knowledge of the people on taxes. The effort to increase locally generated revenue from the motor vehicle tax sector is represented by programs that indirectly affect legal compliance.


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