Article Sidebar

Download
PDF
Statistic
Read Counter : 250 Download : 8270

Main Article Content

Abstract

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%.

Keywords

Data Verification Motor Vehicle Tax Tracking Activities

Article Details

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Harjo, D. (2021). Tracking Activities for Data Verification of Motorized Vehicles Not Re-Gisterin in Bekasi City, West Java, Indonesia. Ilomata International Journal of Tax and Accounting, 2(4), 246-254. https://doi.org/10.52728/ijtc.v2i4.374

References

  1. Adam, J. Z., & Syamsah, T. (2018). Efektivitas Pajak Progresif Kendaraan Roda Dua Pada Sistem Administrasi Manunggal Satu Atap (Samsat) Di Wilayah Bogor. Jurnal Ilmiah Living Law, 10(1), 45. Https://Doi.Org/10.30997/Jill.V10i1.1492
  2. Asriati, & Sasmito, C. (2016). Strategi Peningkatan Penerimaan Pajak Kendaraan Bermotor ( Pkb ) Dalam Meningkatkan Pendapatan. Manajemen, 12(2), 112–127. Https://Doi.Org/Https://Doi.Org/10.26618/Jeb.V12i2.1886
  3. Barros, V., & Pádua, H. (2019). Can Green Taxation Trigger Plug-In Hybrid Electric Vehicle Acquisition? Euromed Journal Of Business, 14(2), 168–186. Https://Doi.Org/10.1108/Emjb-09-2018-0055
  4. Benvenutti, L. M. M., Ribeiro, A. B., Forcellini, F. A., & Maldonado, M. U. (2016). The Effectiveness Of Tax Incentive Policies In The Diffusion Of Electric And Hybrid Cars In Brazil. 41o Congresso Latinoamericano De Dinamica De Sistemas, November, 1–11.
  5. Cox, S. P., & Eger Iii, R. J. (2006). Procedural Complexity Of Tax Administration: The Road Fund Case. Journal Of Public Budgeting, Accounting & Financial Management, 18(3), 259–283. Https://Doi.Org/10.1108/Jpbafm-18-03-2006-B001
  6. Daparhita, I. B. A., & Gorda, A. A. A. T. R. (2020). Efektivitas Pemberlakuan Tarif Progresif Bagi Pajak Kendaraan Bermotor Guna Meningkatkan Penerimaan Pajak. Jurnal Analisis Hukum, 1(1), 92. Https://Doi.Org/10.38043/Jah.V1i1.244
  7. Darwin, M. B. P. (2010). Pajak Daerah & Restribusi Daerah (M. B. P. Darwin (Ed.); I). Mitra Wacana Media. Https://Www.Mitrawacanamedia.Com/Pajak-Daerah-Dan-Restribusi-Daerah
  8. David, P. (2013). Principles Of Taxation Of Road Motor Vehicles And Their Possibilities Of Application. Acta Universitatis Agriculturae Et Silviculturae Mendelianae Brunensis, 60(2), 483–492. Https://Doi.Org/10.11118/Actaun201260020483
  9. Gnap, J., & Konečný, V. (2015). Motor Vehicle Taxation In The Slovak Republic And Its Impacts In The Context Of Fiscal Decentralization. Procedia Economics And Finance, 34(15), 344–351. Https://Doi.Org/10.1016/S2212-5671(15)01639-1
  10. Harjo, D. (2019). Perpajakan Indonesia Sebagai Materi Perkuliahan Di Perguruan Tinggi (D. Harjo (Ed.); I). Mitra Wacana Media. Https://Www.Mitrawacanamedia.Com/Perpajakan-Indonesia-Sebagai-Materi-Perkuliahan-Di-Perguruan-Tinggi-Dwikora-Edisi-2
  11. Kalalo, A. P., Ilat, V., & Afandi, D. (2020). Analisis Sistem Dan Prosedur Pemungutan Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor Pada Badan Pendapatan Daerah Provinsi Sulawesi Utara. Going Concern : Jurnal Riset Akuntansi, 15(2), 139. Https://Doi.Org/10.32400/Gc.15.2.28025.2020
  12. Nel, R., & Nienaber, G. (2012). Tax Design To Reduce Passenger Vehicle Co 2 Emissions. Meditari Accountancy Research, 20(1), 39–51. Https://Doi.Org/10.1108/10222521211234219
  13. Nurfitriana, & Saputra, A. (2020). Analisis Realisasi Penerimaan Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor Pada Badan Pendapatan Daerah Provinsi Sulawesi Tengah. Economy Deposit Journal, 2(1).
  14. Petrov, I., Ryan, L., & Monaca, S. La. (2019). Vehicle Tax Design And Car Purchase Choices: A Case Study Of Ireland. Eceee Summer Study Proceedings, 2019-June, 1069–1078.
  15. Pratiwi, D. I., Surya, I., & As, A. (2017). Strategi Sistem Administrasi Manunggal Satu Atap ( Samsat ) Dalam Peningkatan Pendapatan Pajak Kendaraan Bermotor Di Kecamatan Talisayan Kabupaten Berau. Ilmu Pemerintahan, 5(4), 1613–1626.
  16. Taleb, H. M. (2020). The Potential Of Implementing A Toxicity Tax For Heavily Polluting Vehicles In The United Arab Emirates. Transforming Government: People, Process And Policy, 14(1), 101–123. Https://Doi.Org/10.1108/Tg-08-2019-0073

DB Error: Unknown column 'Array' in 'where clause'