Article Sidebar

Download
PDF
Statistic
Read Counter : 288 Download : 4649

Main Article Content

Abstract

Taxes, both central and local taxes, are the main source of income for the state. One of the regional taxes is the Motorized Vehicle Tax (PKB) which is one source of income expected to help local governments in increasing Locally-Generated Revenue (PAD). This has prompted local governments to innovate tax payment services for motorized vehicles by utilizing increasingly advanced information technology which serves as an effort to break the chain of the spread of Covid-19. This study was conducted to analyze the effectiveness of the J’bret (West Java Ngabret) Samsat service system to improve taxpayer compliance in paying the motorized vehicle tax during the Covid-19 pandemic in Bekasi City, the obstacles that emerged, and the efforts made by the Samsat and taxpayers in realizing the effectiveness of the service system. The research method was a qualitative approach by employing a descriptive approach. The results of this study indicated that the J’bret Samsat service system has been effective and fully following the theory of effectiveness aspects according to Muasaroh (2013). Last, what needs to be improved was more campaigns held for taxpayers about the existence of a motorized vehicle tax payment service system through the Samsat J’bret.

Keywords

Local Tax Motorized Vehicle Tax The Effectiveness of J’bret Samsat Services

Article Details

Creative Commons License

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

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

How to Cite
Andayani, W., Prayoga, S., & Hidayati, M. (2022). An Analysis of the Effectiveness of Samsat J’bret Service (West Java Ngabret) during the Covid-19 Pandemic to Improve the Tax Compliance of Motorized Vehicles at the Office of Samsat Bekasi City. Ilomata International Journal of Tax and Accounting, 3(4), 371-385. https://doi.org/10.52728/ijtc.v3i4.570

References

  1. Andrew, J., Baker, M., Cooper, C., & Tweedie, J. (2022). Wealth taxes and the post-COVID future of the state. Critical Perspectives on Accounting, 102431. https://doi.org/10.1016/j.cpa.2022.102431
  2. Anggara, S., Afiyah, S., Farida, A. S., & Muslim, J. (2020). Inovasi Kebijakan Publik Tentang Pencegahan dan Penanggulangan Corona Virus Disease 19 (Covid-19) di Jawa Barat. http://digilib.uinsgd.ac.id/30850/
  3. Antonakas, N. P., Seimenis, I., & Konstantopoulos, N. (2014). The Organizational Structure of the Public Service and its Role on the Level of Corruption: The Case of Greek Tax Administration. Procedia - Social and Behavioral Sciences, 148, 494–500. https://doi.org/10.1016/j.sbspro.2014.07.071
  4. Atmaja, E. S. (2019). Tapping Box Wajib Pajak Kabupaten Bekasi. Jurnal Indonesia Baru. https://jurnalindonesiabaru.com/2019/12/17/tapping-box-wajib-pajak-kabupaten-bekasi-akan-di-pasang-560-se-wilayah-bekasi/
  5. Bahmid, N. S., & Wahyudi, H. (2018). Pengaruh Pemungutan Pajak Hotel dan Pajak Hiburan Terhadap Peningkatan Pendapatan Asli Daerah Kota Medan. Jurnal Riset Akuntansi Dan Bisnis, 18(1), 14–26. https://doi.org/10.30596/jrab.v18i1.2046
  6. Barnay, A., Davis, J., Dimson, J., Gibbs, E., & Korn, D. (2018). Four Innovations Reshaping Tax Administration. https://www.mckinsey.com/industries/public-and-social-sector/our-insights/four-innovations-reshaping-tax-administration
  7. Beny, I. K., & Loviana Dewi, M. (2021). Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia. Jurnal Locus Delicti, 2(2), 60–72. https://doi.org/10.23887/jld.v2i2.462
  8. Creswell, J. W. (2017). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed (S. Z. Qudsy (ed.); 3rd ed.). Pustaka Pelajar. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1213690
  9. Creswell, J. W., & Creswell, J. D. (2018). Research design: qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications, Inc. https://edge.sagepub.com/creswellrd5e
  10. Defrian, D., Sururi, A., & Hasanah, B. (2021). Inovasi Pelayanan Pajak Kendaraan Bermotor dalam Meningkatkan Kualitas Pelayanan Publik pada Kantor Samsat di Kabupaten Pandeglang. Jurnal Ilmiah Wahana Bhakti Praja, 163–174. https://doi.org/10.33701/jiwbp.v11i2.2100
  11. Dewanti, Y. R. (2021). Analisis Efektifitas dan Kontribusi Pemungutan Pajak Reklame Terhadap Pendapatan Asli Daerah di Provinsi DKI Jakarta Tahun 2016-2019. Jurnal Akuntansi Bisnis (JAB), 7(1), 67–76. http://www.journal.stie-yppi.ac.id/index.php/JAB/article/view/378
  12. Fendrich, A. N., Barretto, A., Sparovek, G., Gianetti, G. W., da Luz Ferreira, J., de Souza Filho, C. F. M., Appy, B., de Guedes, C. M. G., & Leitão, S. (2022). Taxation aiming environmental protection: The case of Brazilian Rural Land Tax. Land Use Policy, 119, 106164. https://doi.org/10.1016/j.landusepol.2022.106164
  13. Fitriana, D. D., & Sudrajat, M. A. (2017). Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Reklame Dengan PDRB Sebagai Variabel Moderating di Kabupaten Magetan. Jurnal Akuntansi INVENTORY, 1(1), 30–37. https://doi.org/http://doi.org/10.25273/inventory.v1i1.4711
  14. Harjo, D. (2019). Perpajakan Indonesia : Sebagai Materi Perkuliahan di Perguruan Tinggi (2nd ed.). Mitra Wacana Media. https://openlibrary.telkomuniversity.ac.id/pustaka/30491/perpajakan-indonesia-sebagai-materi-perkuliahan-di-perguruan-tinggi.html
  15. Janoušková, J., & Sobotovičová, Š. (2019). Fiscal autonomy of municipalities in the context of land taxation in the Czech Republic. Land Use Policy, 82, 30–36. https://doi.org/10.1016/j.landusepol.2018.11.048
  16. Kasper, M., & Alm, J. (2022). Audits, audit effectiveness, and post-audit tax compliance. Journal of Economic Behavior & Organization, 195, 87–102. https://doi.org/10.1016/j.jebo.2022.01.003
  17. Keen, M., & Slemrod, J. (2017). Optimal tax administration. Journal of Public Economics, 152, 133–142. https://doi.org/10.1016/j.jpubeco.2017.04.006
  18. Kumala, R., & Junaidi, A. (2019). Pengaruh Kesadaran Membayar Pajak, Pengetahuan Dan Pemahaman Peraturan Perpajakan Dan Kualitas Layanan Terhadap Kemauan Membayar Pajak Wajib Pajak Orang Pribadi. Jurnal Eksekutif, 16(2), 256–278. https://jurnal.ibmt.ac.id/index.php/jeksekutif/article/view/235
  19. Kumar, J., & Aribowo, I. (2021). Insentif dan Disinsentif Fiskal dalam Upaya Pencapaian Target Penerimaan Pajak Tahun 2020. Jurnal Pajak Indonesia (Indonesian Tax Review), 4(2), 14–20. https://doi.org/10.31092/jpi.v4i2.1015
  20. Latofah, N., & Harjo, D. (2020). Analisis Tax Awareness Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Bekasi Barat. Jurnal Pajak Vokasi (JUPASI), 2(1), 52–62. https://doi.org/10.31334/jupasi.v2i1.1121
  21. Lesmana, B., & Rumaiza, R. (2019). Analisis Kuantitatif Pendapatan Pajak Reklame terhadap Pendapatan Asli Daerah Pemerintah Daerah Kota Tasikmalaya di Dinas Pendapatan Kota Tasikmalaya. Jurnal Riset Akuntansi Dan Bisnis JRAK, 5(1), 33–39. https://jurnal.plb.ac.id/index.php/JRAK/article/view/431
  22. Lhoka, N. L. P. D. P., & Sukartha, I. M. (2020). Pengaruh E-SPT, Sanksi, Sosialisasi, Pengetahuan Perpajakan, dan Moralitas pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 30(7), 1699. https://doi.org/10.24843/EJA.2020.v30.i07.p07
  23. Lim, S. A., & Indrawati, L. (2016). Perlakuan Pajak Pertambahan Nilai Transaksi E-Commerce Di Indonesia. BIP’s Jurnal Bisnis Perspektif, 8(1), 36–57. https://doi.org/10.37477/bip.v8i1.35
  24. Mardiasmo. (2016). Perpajakan (Mardiasmo (ed.); 3rd ed.). Andi Publishing. http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=Detail
  25. Megayani, N. K. M., & Noviari, N. (2021). Pengaruh Program E-SAMSAT, SAMSAT Keliling, dan Kepuasan Wajib Pajak pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 31(8), 1936. https://doi.org/10.24843/EJA.2021.v31.i08.p05
  26. Miles, M. B., & Huberman, M. A. (1994). Qualitative Data Analysis: An Expanded Sourcebook (2nd ed.). SAGE Publications, Inc. https://books.google.com/books/about/Qualitative_Data_Analysis.html?id=U4lU_-wJ5QEC
  27. Moleong, J. L. (2018). Qualitative Research Methodology (8th ed.). Remaja Rosdakarya. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1133305
  28. Muasaroh, L. (2013). Aspek Aspek Efektivitas (2nd ed.). Penerbit Literasi. https://jurnal.untirta.ac.id/index.php/E-Plus/article/view/1182
  29. Mulyadi, D., Gedeona, H. T., & Afandi, M. N. (2016). Administrasi Publik untuk Pelayanan Publik (Konsep dan Praktek Administrasi dalam Penyu_sunan SOP, Standar Pelayanan, Etika Pelayanan, Inovasi untuk Kinerja Organisasi) (E. Jubaedah & E. Yustiono (eds.); 1st ed.). Alfabeta. https://opac.perpusnas.go.id/DetailOpac.aspx?id=985777
  30. Mustofa, Z. (2017). Inovasi Pelayanan Pembayaran Pajak Kendaraan Bermotor Melalui Layanan Samsat Mini (Samin) Di Kantor Bersama Samsat Kabupaten Bojonegoro. Jurnal Publika, 5(1), 1–8. https://doi.org/https://doi.org/10.26740/publika.v5n1.p%25p
  31. Nguyen, H. T., & Darsono, S. N. A. C. (2022). The Impacts of Tax Revenue and Investment on the Economic Growth in Southeast Asian Countries. Journal of Accounting and Investment, 23(1), 128–146. https://doi.org/10.18196/jai.v23i1.13270
  32. Nurfadiyah, A. (2020). Pengaruh Program Samsat J’bret Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Bandung [Universitas Pendidikan Indonesia]. http://repository.upi.edu/55290/
  33. Octaviany, F., Rustanto, A. E., & Kartini, I. (2021). Analisis Pelayanan Pajak Dalam Meningkatan Pendapatan Asli Daerah (PAD) di Wilayah Kota Jakarta Utara. Jurnal Reformasi Administrasi, 8(1), 10–21. https://doi.org/https://doi.org/10.31334/reformasi.v8i1.1415
  34. Paramitha, P. D. A., & Supadmi, N. L. (2021). Reformasi Administrasi Perpajakan, Implementasi Penerapan E-Faktur dan Kepatuhan Pelaporan Wajib Pajak. E-Jurnal Akuntansi, 31(3), 540. https://doi.org/10.24843/EJA.2021.v31.i03.p02
  35. Pasolong, H. (2019). Teori Administrasi Publik (9th ed.). Alfabeta. https://cvalfabeta.com/product/teori-administrasi-publik/
  36. Patton, M. Q. (1990). Qualitative Evaluation and Research Methods (2nd ed.). Sage Publications, Inc. https://psycnet.apa.org/record/1990-97369-000
  37. Pohan, C. A. (2021). Kebijakan dan Administrasi Perpajakan Daerah di Indonesia (1st ed.). Gramedia Pustaka Utama. https://ebooks.gramedia.com/books/kebijakan-dan-administrasi-perpajakan-daerah-di-indonesia
  38. Purwanto, P., & Safira, H. (2020). Analysis of Corporate Taxpayer Compliance and Its Implication to Self-Assessment System Implementation. International Journal of Economics Development Research (IJEDR), 1(3), 213–224. https://doi.org/10.37385/ijedr.v1i3.131
  39. Rahayu, D. P. (2019). Faktor-faktor yang Mempengaruhi Kepatuhan Sukarela Wajib Pajak. Jurnal Akuntansi Indonesia, 8(1), 17. https://doi.org/10.30659/jai.8.1.17-25
  40. Ramadani, M. A., & Syafari, M. R. (2020). Kinerja Pegawai Pada Unit Pelayanan Pendapatan Daerah (UPPD) Kantor Samsat Banjarmasin II. Jurnal Administrasi Publik Dan Pembangunan, 1(2). https://doi.org/10.20527/jpp.v1i2.2447
  41. Ratnaningsih, D., & Waluyo, W. (2019). Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Pajak Reklame Pada Dinas Pelayanan Pajak Daerah Provinsi DKI Jakarta. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 12(2), 83. https://doi.org/10.25105/jipak.v12i2.5113
  42. Rohman, A., & Larasati, D. C. (2020). Standar Pelayanan Publik Di Era Transisi New Normal. Reformasi, 10(2), 151–163. https://doi.org/10.33366/rfr.v10i2.1952
  43. Samudra, A. A. (2016). Perpajakan di indonesia: Keuangan, Pajak dan Retribusi Daerah (2nd ed.). PT Rajagrafindo Persada. https://opac.perpusnas.go.id/DetailOpac.aspx?id=928594
  44. Saptono, P. B., & Khozen, I. (2021). Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia. Jurnal Borneo Administrator, 17(2), 169–182. https://doi.org/10.24258/jba.v17i2.877
  45. Scupola, A., & Mergel, I. (2022). Co-production in digital transformation of public administration and public value creation: The case of Denmark. Government Information Quarterly, 39(1), 101650. https://doi.org/10.1016/j.giq.2021.101650
  46. Setyawan, N. R., Kalalinggi, R., & Anggraeiny, R. (2019). Inovasi Pelayanan Publik Melalui Program e-Samsat di Kantor Samsat Kota Samarinda. EJournal Pemerintahan Integratif, 7(1), 11–20. http://ejournal.pin.or.id/site/wp-content/uploads/2018/12/pin_nikken (12-20-18-03-21-46).pdf
  47. Siagian, S. P. (2012). Organisasi, Kepemimpinan dan Perilaku Administrasi (6th ed.). Gunung Agung. https://opac.perpusnas.go.id/DetailOpac.aspx?id=94719
  48. Sudrajat, A. (2020). Pajak E-Commerce, Pemecahan dan Solusinya. Jurnal Pajak Vokasi (JUPASI), 2(1), 22–36. https://doi.org/10.31334/jupasi.v2i1.1107
  49. Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D – MPKK (I). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/
  50. Suharno. (2013). Dasar-dasar Kebijakan Publik. (1st ed.). Penerbit Ombak. http://penerbitombak.com/product/dasar-dasar-kebijakan-publik-kajian-proses-dan-analisis-kebijakan/
  51. Supriyadi. (2019). Automatic Exchange of Information sebagai Sarana Meningkatkan Empat Pilar Kepatuhan Pajak. Jurnal Reformasi Administrasi, 6(2), 114–123. https://doi.org/https://doi.org/10.31334/reformasi.v6i2.525
  52. Surjono, W. (2016). Peranan Administrasi Perpajakan Dalam Meningkatkan Efektivitas Pemeriksaan Pajak Pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat I Bandung. Jurnal Riset Akuntansi Dan Keuangan, 4(1), 853. https://doi.org/10.17509/jrak.v4i1.7705
  53. Utina, N., & Gobel, L. Van. (2020). Proses Pelayanan Pengurusan Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Bone Bolango. Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi Dan Pelayanan Publik, 6(1), 23–33. https://doi.org/10.37606/publik.v6i1.21
  54. Wantasen, M. A., Sondakh, J. J., & Suwetja, I. G. (2021). Analisis Penerimaan Pajak Sebelum dan Sesudah Adanya Insentif Pajak Bagi Wajib Pajak yang Terdampak Covid-19 Selama Masa Pandemi Pada KPP Pratama Manado. Going Concern : Jurnal Riset Akuntansi, 16(4), 387–397. https://doi.org/https://doi.org/10.32400/gc.16.4.37587.2021
  55. Weimer, D. L., & Vining, A. R. (2017). Policy Analysis: Concepts and Practice (4th ed.). Routledge Publishing Inc. https://www.routledge.com/Policy-Analysis-Concepts-and-Practice/Weimer-Vining/p/book/9781138216518
  56. Wulandari, T. R., Adiati, A. K., & Paravitasari, D. (2017). Analisis Pajak Reklame di Kabupaten Purworejo Periode 2012-2016. Jurnal Akuntansi Dan Pajak, 18(01), 1–18. https://doi.org/10.29040/jap.v18i01.94