The Effect of Progressive Tax, Number of Vehicles and Tax Arrears on Revenue Transfer of Motor Vehicle Title Fee in South Sumatra Province

Vialeta, Putri; Susetyo, Didik; Yulianita, Anna

doi:10.26458/jedep.v9i2.656

Cited by 2 publications

(2 citation statements)

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“…Based on the results of the study, it was stated that the Regional Revenue Agency of Lampung Province carried out the bleaching of motorized vehicle taxes and vehicle transfer fees, which can be seen on the website or can come directly to the one-stop single administration system where there are announcements and are also available in daily newspapers. Whereas in order to be efficient, it is necessary to increase taxpayer compliance in paying taxes, efforts from the government, especially local governments, are made, one of which is by providing a policy of eliminating administrative sanctions for motorized vehicle taxes or what is commonly referred to as Motor Vehicle Tax Bleaching [9]. Researchers can conclude based on the results of the research and discussion that the write-off of motorized vehicle taxes and motorized vehicle transfer fees does not educate the public, the existence of tax write-offs and motorized vehicle transfer fees can be misinterpreted by the public/taxpayers by thinking that in the future it will be carried out whitening again.…”

Section: Task Detailsmentioning

confidence: 99%

Motor Vehicle Tax Bleaching Program and Motor Vehicle Return Fees in Increasing Community Awareness of Taxpayer at the Regional Revenues Agency

Asmaria,

Putubasai,

Miranda

et al. 2023

Advances in Social Science, Education and Humanities Research

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Factors causing taxpayers' indifference in paying motor vehicle taxes include the abolition of motorized vehicle taxes and fees for transferring the name of motorized vehicles which do not educate the public, the existence of tax bleaching and motor vehicle bleaching charges can be misinterpreted by the public or taxpayers thinking that bleaching will be carried out in the future. again. In addition, because taxpayers deliberately procrastinate, are busy with work so they cannot pay taxes, and are deliberately waiting for bleaching. This bleaching is expected to discipline the public or taxpayers in paying taxes where the government also makes it easier for taxpayers or taxpayers to pay taxes that are far enough away to come to the one-door administrative service office, then payments can be made at the Integrated Service Office or the Integrated Service Office. One moving door. In increasing public awareness of taxpayers, this bleaching seeks to further develop the consistency of citizens in paying taxes with the government's efforts. Efforts are being made to provide motivating tax incentives through increased tax returns and increased tax awareness. The purpose of this study was to determine the whitening of motor vehicle taxes and to know the awareness of the taxpayers at the Regional Revenue Agency of Lampung Province, while the analytical method used was qualitative observation, interviews and documentation. Based on the results of the study, it can be seen that the whitening of motorized vehicle taxes and transfer fees for motorized vehicles at the Regional Revenue Agency of Lampung Province, does not educate the public, the existence of tax whitening and transfer fees for motorized vehicles is a taxpayer by thinking that in the future there will be another whitening in addition to awareness Taxpayers deliberately procrastinate on the grounds that they are busy with work so they cannot pay their taxes. Awareness of paying taxes from the past until now has not reached the level it should be. In general, the public or taxpayers still think that taxes are burdensome levies or tributes. Whereas the more advanced society or taxpayers and their government, the higher the level of awareness in paying taxes.

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Section: Task Detailsmentioning

confidence: 99%

Motor Vehicle Tax Bleaching Program and Motor Vehicle Return Fees in Increasing Community Awareness of Taxpayer at the Regional Revenues Agency

Asmaria,

Putubasai,

Miranda

et al. 2023

Advances in Social Science, Education and Humanities Research

View full text Add to dashboard Cite

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“…Local Taxes are divided into five types, including Motor Vehicle Tax (PKB), Motor Vehicle Name Return Duty (BBNKB), Motor Vehicle Fuel Tax, Surface Water Tax, and Cigarette Tax. Motor Vehicle Tax, a type of regional tax, has a positive potential for regional revenue (Vialeta, 2020). Furthermore, this tax is levied on the ownership and control of motor vehicles (Hermawan, 2022).…”

Section: Introductionmentioning

confidence: 99%

Analyzing Factors Affects Taxpayer Compliance: The Role of Theory of Planned Behavior, Demographic and Psychographic Variables in Banjarmasin, Indonesia

Wahyuni,

Nugroho,

Murwato

2023

J. Professional Business Review

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Purpose: This research aimed to analyze the factors that most taxpayers consider when complying, using the variables of the Theory of Planned Behavior, which include attitude, subjective norms, and behavior control. Additionally, it explored the use of demographic and psychographic variables as intervening factors in compliance behavior. Theoretical framework: This research employs the Theory of Planned Behavior (TPB) to investigate the behavior of Motor Vehicle Taxpayers, by analyzing their attitudes, perceptions, subjective norms, as well as demographic and psychographic factors. Methodology: This research uses quantitative methods in the form of an experimental design to explicate phenomena and test existing hypotheses. The ultimate aim is to establish causal relationships between independent variables, including attitude, subjective norms, behavior control, intention, taxpayer behavior, and demographic and psychographic factors. The research population comprises taxpayer from the Kalimantan Selatan province, consisting of 267 respondents. Findings: The result showed that (1) attitude variables has no significant effect on intention and behavior of paying taxes, (2) behavior control variables has a significant effect on intention but has no effect on behavior, (3) subjective norms have a significant effect on intention and behavior of paying taxes, (4) demographic variables have a significant effect on intention, and (5) psychographic variables only affects intention but do not have a significant effect on behavior of paying taxes. Research, Practical & Social implications: This research employs the Theory of Planned Behavior (TPB) to investigate the behavior of Motor Vehicle Taxpayers, by analyzing their attitudes, perceptions, subjective norms, as well as demographic and psychographic factors. Originality: The novel findings of this research are in the context of taxpayer behavior to enhance subjective variables of societal norms on variables.

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The Effect of Progressive Tax, Number of Vehicles and Tax Arrears on Revenue Transfer of Motor Vehicle Title Fee in South Sumatra Province

Cited by 2 publications

References 1 publication

Motor Vehicle Tax Bleaching Program and Motor Vehicle Return Fees in Increasing Community Awareness of Taxpayer at the Regional Revenues Agency

Motor Vehicle Tax Bleaching Program and Motor Vehicle Return Fees in Increasing Community Awareness of Taxpayer at the Regional Revenues Agency

Analyzing Factors Affects Taxpayer Compliance: The Role of Theory of Planned Behavior, Demographic and Psychographic Variables in Banjarmasin, Indonesia

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