scholarly journals Pengaruh jumlah kendaraan bermotor, jumlah penduduk dan kebijakan pemerintah terhadap pertumbuhan ekonomi melalui penerimaan pajak kendaraan bermotor (PKB) di Provinsi Jambi

2020 ◽  
Vol 9 (3) ◽  
pp. 119-130
Author(s):  
Hadi Tiawan ◽  
Erfit Erfit ◽  
Zulgani Zulgani
Keyword(s):  
Economic Growth ◽  
Path Analysis ◽  
Government Policy ◽  
Indirect Effect ◽  
Structural Equation ◽  
Motor Vehicle ◽  
Positive Impact ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Motorized Vehicles

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.

scholarly journals Analisis Penerimaan Bea Balik Nama Kendaraan Bermotor terhadap Penerimaan Pajak Daerah Provinsi DKI Jakarta

2020 ◽  
Vol 7 (1) ◽  
pp. 88-97
Author(s):  
Fitri Rahmiyatun ◽  
Eka Dyah Setyaningsih ◽  
Nurul Hidayah
Keyword(s):  
Quantitative Methods ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Linear Regression Equation ◽  
Simple Linear Regression ◽  
Collection Method ◽  
Motorized Vehicles ◽  
Relationship Of ◽  
Transfer Fees

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

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK KENDARAAN BERMOTOR DI PROVINSI KALIMANTAN SELATAN

2021 ◽  
Vol 10 (4) ◽  
pp. 375
Author(s):  
Dwi Ajeng Kartini Apriliyanti ◽  
Harianto Harianto ◽  
Dedi Budiman Hakim
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Panel Data ◽  
Global Economy ◽  
Central Government ◽  
Motor Vehicle ◽  
Positive Impact ◽  
Tax Revenue ◽  
Panel Data Regression ◽  
Data Regression

Decentralization is the transfer of governmental power by the central government to autonomous regions based on the principle of autonomy. In general, the results of the analysis show that decentralization has had a positive impact on local economic growth. Global economy crisis has affect national economic growth and South Kalimantan slowdown that occurred since 2012 and continued until 2015 which only grew by 3,84%. The realization of motor vehicle tax in 2015-2019 is still fluctuating even though in certain years it has reached the target, so it is necessary to know the factors that affect the motor vehicle tax revenue. The purpose of this study was to analyze the factors that influenced motor vehicle tax revenue in South Kalimantan Province.  The types of data used in this study are primary and secondary data. The analysis method used in this research is panel data regression analysis. The results of this study showed the number of vehicles has a positive and significant effect while population, PDRB per capita, inflation, tax system haven’t significant effect on motor vehicle tax revenues in South Kalimantan Province. Keywords: Panel Data Regression Analysis, motor vehicle tax.

scholarly journals Pengaruh Pengetahuan Pajak Dan Kualitas Pelayanan Pajak Terhadap Kesadaran Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Dan Dampaknya Terhadap Persepsi Atas Penerimaan Pajak

2020 ◽  
Vol 15 (2) ◽  
pp. 12-19
Author(s):  
Muhammad Hendriyadi ◽  
Linda Hutadjulu ◽  
Novalia Bleskadit
Keyword(s):  
Service Quality ◽  
Path Analysis ◽  
Motor Vehicle ◽  
Sampling Technique ◽  
Motor Vehicles ◽  
Primary Data ◽  
Tax Revenue ◽  
Snowball Sampling ◽  
Snowball Sampling Technique

  Abstract This study aims to determine whether there is a relationship between tax knowledge and tax service quality on taxpayer awareness in paying motorized vehicle taxes and its impact on perceptions of tax revenue. The research method used is the Path Analysis method and Sobel Test. The population of this study is the owner of motor vehicles in the Jayapura area. The research sample was 94 motorized vehicle owners who were selected by the snowball sampling technique. The type of data used is primary data. The results showed that tax knowledge and tax service quality had an effect on taxpayer awareness. However, knowledge of taxes, quality of tax services and awareness of taxpayers have no effect on perceptions of tax revenue. In addition, knowledge of taxes and the quality of tax services also have an indirect effect on the perception of tax revenue through taxpayer awareness. Keywords: Tax Knowledge; Tax Service Quality; Taxpayer Awareness; Perception of Tax Revenues; Motor Vehicle Taxes. Abstrak Tujuan dari penelitian ini adalah untuk mengetahui ada tidaknya hubungan antara pengetahuan pajak dan kualitas pelayanan pajak terhadap kesadaran wajib pajak dalam membayar pajak kendaraan bermotor dan dampaknya terhadap persepsi atas penerimaan pajak. Adapun metode penelitian yang digunakan yaitu metode Path Analysis dan Uji Sobel. Populasi penelitian ini adalah Pemilik Kendaraan Bermotor di daerah Jayapura. Sampel penelitian sebanyak 94 orang pemilik kendaraan bermotor yang dipilih dengan teknik snowball sampling. Jenis data yang digunakan adalah data Primer. Hasil penelitian menunjukkan bahwa pengetahuan pajak dan kualitas pelayanan pajak berpengaruh terhadap kesadaran wajib pajak. Namun pengetahuan pajak, kualitas pelayanan pajak dan kesadaran wajib pajak tidak memiliki pengaruh terhadap persepsi atas penerimaan pajak. Selain itu, pengetahuan pajak dan kualitas pelayanan pajak juga memiliki pengaruh tidak langsung terhadap persepsi atas penerimaan pajak melalui kesadaran wajib pajak. Kata Kunci: Pengetahuan Pajak; Kualitas Pelayanan Pajak; Kesadaran Wajib Pajak; Persepsi Atas Penerimaan Pajak; Pajak Kendaraan Bermotor.

scholarly journals Implementation of Motor Vehicle Whitening Program in the Technical Implementation Unit of Local Revenue Management (UPT PPD) Medan Selatan in 2018

2021 ◽  
Vol 4 (1) ◽  
pp. 1431-1439
Author(s):  
Susi Hariyanti ◽  
Badaruddin Badaruddin ◽  
Abdul Kadir
Keyword(s):  
Revenue Management ◽  
Motor Vehicle ◽  
Positive Impact ◽  
National Development ◽  
Tax Revenue ◽  
Regional Government ◽  
Qualitative Researcher ◽  
Local Revenue ◽  
The People ◽  
Motorized Vehicles

National development is the government's effort in realizing the welfare of the people and the state, starting from increasing the standard of living of the community to improving the system for implementing state activities. National development is expected to be evenly distributed throughout the country, both centralized development and development in regions whose power is controlled by the regional government. Phenomenon In the Medan City area, motor vehicle tax is one type of regional tax collected by the Regional Revenue Service of the Province of North Sumatra through the Samsat Joint Office as one of the potential sources of tax revenue, where the Samsat Joint Office has an advantage in the number of vehicle taxpayers who continues to increase every year. From this phenomenon, should there be an increase in the ownership of motorized vehicles with a BK number (tax object) in the area of Medan City, it will have a positive impact on any increase in the amount of motor vehicle tax revenue at the Samsat Joint Office. But in fact, overall motor vehicle tax revenue at the Samsat Joint Office has not been fully realized easily, from the description above, researchers are interested in formulating the problem How to implement the 2018 motor vehicle tax bleaching program in the Regional Revenue Management Technical Implementation Unit (UPT PPD) Medan South and What are the obstacles to motor vehicle tax collection in 2018 in the Regional Revenue Management Technical Implementation Unit (UPT PPD) in South Medan. This type of research used in this study is a qualitative researcher.

scholarly journals Pengaruh Samsat Keliling, Samsat Drive-Thru, E-Samsat Terhadap Penerimaan Pajak Kendaraan Bermotor Pada Kantor Samsat Jakarta Timur

2020 ◽  
Vol 5 (1) ◽  
pp. 125
Author(s):  
Hartanti Hartanti ◽  
Rr Karina Alviani ◽  
Ratiyah Ratiyah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Analysis Method ◽  
Local Taxes ◽  
Quantitative Descriptive ◽  
Descriptive Method ◽  
Level Government

Abstrak: Pajak kendaraan bermotor termasuk pajak daerah yang dikelola oleh pemerintah tingkat satu atau provinsi. Dalam mengelola pajak kendaraan bermotor, pemerintah daerah mendirikan Kantor Samsat dimana kantor tersebut memberikan bermacam-macam layanan seperti Samsat Keliling, Samsat Drive Thru dan E-Samsat. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan Penerimaan Pajak dari Samsat keliling, Samsat Drive Thru dan E-Samsat terhadap penerimaan pajak kendaraan bermotor di Jakarta Timur. Metode analisis menggunakan metode Diskriptif Kuantitatif dan di analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial Samsat Drive Thru berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, sedangkan Samsat keliling dan E-Samsat secara parsial tidak berpengaruh terhadap penerimaan Pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur. Secara Simultan Samsat Keliling, Samsat Drive Thru, E-Samsat berpengaruh terhadap penerimaan pajak kendaraan bermotor pada Kantor Samsat Jakarta Timur   Kata kunci: Samsat keliling, Samsat Drive-Thru, E-Samsat, Pajak kendaraan Bermotor   Abstract: The motor vehicle tax includes local taxes which are managed by the first or provincial level government. In managing the motor vehicle tax, the local government established the Samsat Office where the office provided various services such as the Mobile Samsat, the Samsat Drive Thru and the E-Samsat. This study aims to determine the effect of partial or simultaneous tax receipts from mobile Samsat, Samsat Drive Thru and E-Samsat on motor vehicle tax in East Jakarta. The analysis method uses quantitative descriptive method and analyzed using multiple linear regression. The results showed partially Samsat Drive Thru had a significant effect on motor vehicle tax revenue, while mobile Samsat and E-Samsat partially had no effect on motor vehicle tax receipts in the East Jakarta area. Simultaneously Samsat Keliling, Samsat Drive Thru, E-Samsat affect the tax revenue of motor vehicles in the area samsat of ​​East Jakarta   Keywords: Mobile Samsat, Samsat Drive-Thru, E-Samsat, Motorized Vehicle Tax

scholarly journals Economic Growth by Means of Fiscal Decentralization: An Empirical Study for Federal Developing Countries

SAGE Open ◽  
2020 ◽  
Vol 10 (4) ◽  
pp. 215824402096808
Author(s):  
Imran Hanif ◽  
Sally Wallace ◽  
Pilar Gago-de-Santos
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Fiscal Federalism ◽  
Fiscal Decentralization ◽  
Positive Impact ◽  
Generalized Method Of Moments ◽  
Estimation Method ◽  
Tax Revenue ◽  
Weak Institutions ◽  
The Impact

The impact of fiscal federalism on economic performance has largely been studied in the developed world since the seminal work of Oates. In this article, we focus on a particular set of developing countries considered to be federal (Forum of Federations), to examine how fiscal decentralization has impacted their economic growth. In this context, we study the impact of tax revenue and expenditure decentralization on economic growth in developing federations. For this purpose, a panel data of 15 developing federations from 2000 to 2015 are analyzed by using a two-step system Generalized Method of Moments (GMM) estimation method. The results show that in federal developing countries, both tax revenue and expenditure decentralization have a significant, positive impact on economic growth. What is more, our findings show that the impact of fiscal decentralization on economic growth depends upon the level of perceived corruption and on the quality of the country’s institutions. Thus, empirical evidence depicts that the positive effect of fiscal decentralization on economic growth is tempered if the country is plagued with corruption, if it has weak institutions, and/or if it suffers from political instability. By contrast, a relatively corruption-free country featuring healthy institutions and a stable political environment could take fuller advantage of the effects of fiscal decentralization to improve economic growth.

scholarly journals The Influence of Economic Growth on the Degree of Autonomy of the Regions and the Absorption of Labor and Social Welfare: Regencies and Cities of Maluku Province

2016 ◽  
Vol 8 (2) ◽  
pp. 234
Author(s):  
Nahu Daud
Keyword(s):  
Economic Growth ◽  
Social Welfare ◽  
Path Analysis ◽  
Significant Influence ◽  
Positive Impact ◽  
Well Being ◽  
County Government ◽  
The Government ◽  
The City

<p>This research aims (1) to analyze and test the influence of economic growth on the degree of autonomy the area in County Government and city of Maluku Province, (2) Analyze and test the influence of economic growth on the absorption of labor on County Government and city of Maluku province (3) Analyze and test the influence of economic growth on the welfare of society at the County Government and the city of Maluku province (4) Analyze and test the influence of degree of autonomous region of absorption of labor on County Government and city of Maluku province, (5) Analyze and test the influence of the degree of autonomy the area of social welfare in the Government District and the city of Maluku province (6) Analyze and test the influence of absorption of labor against the welfare of the community on County Government and City Maluku province. The approach used is the analysis of Path Analysis, intended to answer a relationship direct or indirect causal model has been developed on the basis of theoretical consideration of researchers and certain knowledge. In addition to the causal relationship is based on the data, also based on knowledge, the formulation of hypotheses and logical analysis, so that it can be called path analysis can be used to test a set of causal hypotheses as well as to interpret these relationships.</p><p>The results showed (1) economic growth positively and significantly influence the degree of autonomy of the region. These results lend support to the hypothesis of one stating that economic growth was a significant influence on the degree of autonomy of the region. (2) The influential economic growth positively and significantly to labor absorption. These results lend support to the hypothesis of two stating that the influential economic growth dramatically to labor absorption. (3) Economic growth positively and significantly influences the well-being of the community. These results provide support for the three hypotheses which state that the economic growth affects significantly to the well-being of society. (4) The degree of autonomy the positive and significant effect of absorption of labor. (5) The degree of autonomy to the region in a positive and significant effect on the welfare of society. (6) The positive impact of labor absorption and significantly to the well-being of society. (7) The results of the discussion to confirm that economic growth affectsconsiderably to the well-being of the community through the degree of autonomy of the regions and the absorption of labor. Significant influence occurs because the existence of a direct relationship with the role of the community.</p>

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
Keyword(s):  
Sampling Method ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Motorized Vehicles

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.

scholarly journals The Effect of Government Bonds, Inflation, And Exchange Rate in Achieving SDGs

2021 ◽  
Vol 5 (2) ◽  
pp. 119-135
Author(s):  
Muhammad Rafi Bakri ◽  
Anastasya Utami
Keyword(s):  
Economic Growth ◽  
Exchange Rate ◽  
Exchange Rates ◽  
Path Analysis ◽  
Indirect Effect ◽  
Inflation Rate ◽  
Coefficient Of Determination ◽  
Government Bonds ◽  
Inflation Rates ◽  
The Government

This study aims to examine the effect of bonds, inflation rates, and exchange rates on economic growth to achieve Indonesia's 2030 sustainable development goals, namely reducing government and poverty. This study uses a quantitative regression analysis method with a path analysis approach to determine the direct or indirect effect between variables. The variables used are published values, inflation, exchange rates, economic growth, poverty rates, and poverty in Indonesia in 2016-2020. Based on the path analysis, the coefficient of determination of 60.72% indicates that the diversity of the data of 60.72% can be explained in the model. Government Bonds have a direct and significant effect on the economic growth of -1,243. Government obligations indirectly affect the level of movement and mission of 1,098 and 1,128, respectively. The inflation rate directly affects the rate of economic growth of 0.712. The inflation rate has no direct effect on the movement level and poverty of -0.6294 and -0.6644. The exchange rate has no significant direct or indirect effect on economic growth, movement, and poverty. This study concludes that the government needs to control inflation and inflation so that the economy can be achieved and reduce inflation and poverty. Keywords: Government Bond, Inflation Rate, Exchange Rate, Economic Growth, SDG’s

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI MALUKU UTARA

2014 ◽  
Vol 3 (1) ◽  
pp. 56
Author(s):  
. Hasannudin ◽  
Heince Wokas
Keyword(s):  
Asset Management ◽  
Central Government ◽  
Motor Vehicle ◽  
Fiscal Decentralization ◽  
Descriptive Analysis ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Main Mode ◽  
Management Area ◽  
Area North

ABSTRAKReformasi di bidang perpajakan dilakukan oleh pemerintah pusat, guna melaksanakan otonomi daerah, yakni dengan membagi sumber penerimaan negara berupa pajak pusat dan pajak daerah. Pajak kendaraan bermotor merupakan salah satu jenis pajak daerah yang sangat potensial dalam meningkatkan penerimaan daerah bagi provinsi maluku utara sebagai provinsi kepulauan, dimana moda transportasi utama dalam menghubungkan seluruh wilayah diprovinsi maluku utara adalah mengunakan kendaraan bermotor, baik yang dioperasikan didarat maupun dilaut. Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan kontribusi penerimaan pajak kendaraan bermotor terhadap pendapatan asli daerah (PAD). Data yang telah diolah kemudian dianalisis dengan menggunakan analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa penerimaan pajak kendaraan bermotor diprovinsi maluku utara efektif. Sementara kontribusi pajak kendaraan bermotor terhadap penerimaan PAD adalah kurang baik. Disisi lain efektivitas dan kontribusi pajak kendaraan bermotor terhadap PAD menunjukan tren yang menurun.  Hal ini menunjukan bahwa dinas pendapatan dan pengelolaan aset daerah provinsi maluku utara sudah baik dalam mengelola penerimaan pajak kendaraan bermotor namun belum serius dalam mengoptimalkan potensi penerimaan pajaknya.Kata kunci : Otonomi daerah, Pajak Pusat, Pajak Daerah, Pajak Kendaraan bermotor, Kontribusi, Efektivitas. ABSTRACT Taxation reforms carried out by the central government, in order to implement regional autonomy, namely the sharing of resources in the form of central tax revenues and local taxes. Motor vehicle tax is one type of tax potential in the area of revenue generation for the province as a province of North Maluku islands, where the main mode of transportation in connecting the entire region of North Maluku is diprovinsi motor vehicle, both on land and at sea operated. The purpose of this study was to examine the effectiveness and contribution of the motor vehicle tax revenue to local revenues. The data have been processed and analyzed using qualitative descriptive analysis. The results showed that the motor vehicle tax revenue diprovinsi North Maluku effective. While the contribution of the motor vehicle tax revenue receipts are less good. On the other hand the effectiveness and contribution of the motor vehicle tax revenue showed a declining trend. This shows that the revenue department and the asset management area, North Maluku province has been good in managing motor vehicle tax revenue but not serious in optimizing the potential tax revenue.Keywords: Fiscal Decentralization, Central Tax, Local Tax. Motor vehicles tax, Contribution, Effectiveness.

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