Analysis of Motor Vehicle Tax Revenues before and after the Tax Kring

  • Andi Arman Universitas Muhammadiyah Makassar
Keywords: Tax kring, Tax revenue, Motor Vehicle Tax

Abstract

This study aims to test and see the increase in tax revenue before and after the tax kring was imposed at the Joint of SAMSAT Dompu office. This research is quantitative descriptive. Data obtained through interviews with several informants and documentation in the form of motor vehicle taxpayer data and the amount of tax revenue from 2015-2019. Data analysis was performed by comparing the amount of vehicle tax revenue before and after the tax return. The results show that the tax revenue after the enactment of the tax kring is proven to receive motorized vehicle receipts with the number recorded in the SAMSAT Dompu office report, which is IDR 6,734,770,347. At the same time, in 2016 it was IDR 9,205,731,543 and continues to increase until 2018 amounting to IDR 10,729.544,167. The largest tax revenue for motor vehicle tax revenue is the type of motorbike with IDR 4,206,763,159 in 2018 and IDR 4,349,173,575 in 2019. Constraints that regulate when collecting motor vehicle tax are taxpayer data by the BPKB, not motorized vehicles. Also, taxpayers who change ownership but do not report

Downloads

Download data is not yet available.

References

Apriani, K. R., Icih, I., & Kurniawan, A. (2019). The Effect Of Taxpayer's Knowledge Of Taxation Regulations, Knowledge Of Information Services For Motor Vehicle Tax Payment And Police Op-erations On Compliance With Compliance Tax. Jtar (Journal of Taxation Analysis and Review), 1(01), 77-95.

Awaluddin, I., & Tamburaka, S. (2017). The effect of service quality and taxpayer satisfaction on com-pliance payment tax motor vehicles at office one roof system in Kendari. The International Jour-nal of Engineering and Science (IJES), 6(11), 25-34.

Delucchi, M. A. (1996). Total cost of motor-vehicle use. ACCESS Magazine, 1(8), 7-14.

Delucchi, M. A., & Murphy, J. J. (2008). How large are tax subsidies to motor-vehicle users in the US?. Transport Policy, 15(3), 196-208.

Goel, R. K., & Nelson, M. A. (2003). Use or abuse of highway tax revenues? An economic analysis of highway spending. Applied Economics Letters, 10(13), 813-819.

Hamzah, M. F., & Muslim, M. (2018). Faktor-Faktor yang mempengaruhi kepatuhan wajib pajak (studi empiris pada KPP Pratama Kabupaten Sidrap). Journal Of Institution And Sharia Finance, 1(1).

Ilhamsyah, R. (2016). Pengaruh Pemahaman dan Pengetahuan Wajib Pajak Tentang Peraturan Perpa-jakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi SAMSAT Kota Malang). Jurnal Mahasiswa Perpajakan, 8(1).

Inggrini, R., Morasa, J., & Mawikere, L. (2018). Analisis Penerimaan Pajak Bea Balik Nama Kendaraan Bermotor di Sulawesi Utara. Going Concern: Jurnal Riset Akuntansi, 13(03).

Karim, F. P. A., Alexander, S. W., & Warongan, J. D. (2018). Analisis Penerimaan Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor Di Kabupaten Minahasa Selatan. Going Con-cern: Jurnal Riset Akuntansi, 13(04).

Meens Eriksson, J. (2018). Getting motor fuel taxes right: An empirical application on Sweden.

Mesoino, G. C., Naukoko, A. T., & Siwu, H. F. D. (2020). Analisis Penerimaan Pajak Kendaraan Ber-motor Sebelum Dan Sesudah Penerapan Sistem Pembayaran Pajak Online Berbasis E-Samsat Di Provinsi Sulawesi Utara. Jurnal Berkala Ilmiah Efisiensi, 20(02).

Monalisa, S. (2016). Analisis Penerimaan Pajak Kendaraan Bermotor Sebelum Dan Sesudah Penetapan Pajak Progresif Kendaraan Bermotor (Studi Kasus Cabang Pelayanan Dinas Pendapatan Daerah Provinsi Wilayah Kota Bandung II Kawaluyaan) (Doctoral dissertation, Universitas Widyatama).

Nasyita, R. A., Seran, M. Y., & Salbiah, E. (2019). Quality Analysis of Motor Vehicle Tax Service. In-donesian Journal of Social Research (IJSR), 1(2), 93-101.

O’Connell, L., & Yusuf, J. E. (2013). Improving revenue adequacy by indexing the gas tax to indicators of need: A simulation analysis. Public Works Management & Policy, 18(3), 229-243.

Perdue, D. G., & Weed, N. L. (1991). Tax revenues, economic development and portfolio analysis: A Texas application. Public Administration Quarterly, 341-377.

Pontoh, I. F., Ilat, V., & Warongan, J. (2019). Analisis Penerimaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBN-KB) dalam Peningkatan Pendapatan Asli Daerah Provinsi Sulawesi Utara. Jurnal Riset Akuntansi Dan Auditing" Goodwill, 9(1).

Putra, A., Faisal, M., & Bidin, C. R. K. (2017). Analisis Penerimaan Pajak Kendaraan Bermotor (Pkb) Di Kota Palu. Jurnal Ilmu Manajemen Universitas Tadulako, 3(3), 309-322.

Ratnasari, R. (2016). Analisis Penerimaan Pajak Kendaraan Bermotor Di Provinsi Sulawesi Tenggara. JPEP (Jurnal Progres Ekonomi Pembangunan), 1(1).

Sawitri, D., Perdana, S., Muawanah, U., & Setia, K. A. (2017). The influence of tax knowledge and quality of service tax authorities to the individual taxpayer compliance through taxpayer aware-ness. International Journal of Economic Research, 14(13), 217-235.

Susilawati, K. E., & Budiartha, K. (2013). Pengaruh kesadaran wajib pajak, pengetahuan pajak, sanksi perpajakan dan akuntabilitas pelayanan publik pada kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi, 4(2), 345-357.

Winarso, W. (2015). Analisis Penerimaan Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah (Studi Kasus Pada Kantor CP Dispenda Provinsi Wilayah Kabupaten Sukabumi II). SNIT 2015, 1(1), 22-26.

Yunianti, L. N., Putri, N. K., Sudibyo, Y. A., & Rafinda, A. (2019). The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax. Journal of Accounting and Strategic Finance, 2(1), 1-13.

Published
2021-04-26
How to Cite
Arman, A. (2021). Analysis of Motor Vehicle Tax Revenues before and after the Tax Kring. Point of View Research Accounting and Auditing, 2(2), 144-149. https://doi.org/10.47090/povraa.v2i2.127