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Abstrak :
ABSTRAK
Tesis ini membahas tentang kebijakan penerapan tarif progresif pajak kendaraan bermotor di DKI Jakarta yang mulai berlaku pada 1 Januari 2011. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil analisis dalam penelitian ini menyatakan dasar penetapan tarif progresif adalah untuk tujuan penerimaan. Dampak penetapan kebijakan tarif progresif adalah meningkatnya alokasi earmarking tax dan perbaikan administrasi kepemilikan kendaraan bermotor di DKI Jakarta. Dalam rangka optimalisasi penerimaan, pemerintah daerah dapat melakukan ekstensifikasi berupa perluasan basis pajak daerah serta intensifikasi berupa perbaikan sistem dan administrasi perpajakan. Hasil penelitian menyarankan agar pemerintah dapat menyelaraskan fungsi budgetair dan fungsi regulerend dengan menjaga revenue productivity dan menekan social cost akibat kemacetan lalu lintas yang timbul karena jumlah kendaraan bermotor yang belum terkendali.

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ABSTRACT
This thesis discusses the implementation of a policy of progressive rates of vehicle motor tax in Jakarta which started from January 1st, 2011. The research is a descriptive qualitative research design. Results of the analysis in this study expressed a progressive tariff base is for the purpose of admission. Impact of progressive tariff setting policy is the increased allocation of earmarking tax administration and improved vehicle ownership in Jakarta. In order to optimize revenue, local governments could be extending the local tax base expansion and intensification of the repair system and tax administration. The results suggested that the government could harmonize regulerend functions and budgetair function with maintaining revenue productivity and reduce the social cost caused by traffic congestion arising from the number of vehicles that have not been controlled.

Abstrak :
[Skripsi ini bertujuan untuk mengetahui penerapan UU No. 28 Tahun 2009 terkait pengelolaan pajak kendaraan bermotor dan bea balik nama kendaraan bermotor di perusahaan kontaktor pertambangan, yaitu PT ABC. Analisis yang dilakukan mengenai pengaruh penerapan UU No. 28 Tahun 2009 terhadap kepatuhan perpajakan, pengakuan biaya pajak, serta manajemen aset tetap berupa alat berat/besar di PT ABC. Data yang dianalisis terdiri atas data pajak kendaraan bermotor dan bea balik nama kendaraan bermotor tahun 2005-2014 terkait masa sebelum dan sesudah penerapan UU No. 28 Tahun 2009. Kesimpulan dari skripsi ini adalah penerapan UU No. 28 Tahun 2009 tidak berpengaruh signifikan terhadap kepatuhan pajak PT ABC karena secara umum PT ABC berkomitmen untuk memenuhi kewajiban terkait administrasi perpajakan. Penerapan UU No. 28 Tahun 2009 berpengaruh signifikan terhadap pengakuan biaya pajak dan manajemen aset tetap terkait alat berat/besar PT ABC. Terdapat pencatatan dan pengakuan atas biaya kepatuhan pajak dan pembentukan dana cadangan yang sebelum penerapan undang-undang tidak dibuat oleh PT ABC. Selain itu, PT ABC mengelola database alat berat/besar secara khusus setelah penerapan undang-undang ini. ;This paper aims to determine the application of the Act No. 28 of 2009 related to the management of motor vehicle tax and transfer tax on motor vehicle in mining contractor company, PT ABC. The analysis conducted on the effect of the application of the Act No. 28 of 2009 for tax compliance, cost of taxation recognition, and fixed asset management in the form of heavy equipments in PT ABC. Data were analyzed consists of the data of motor vehicle tax and transfer tax on motor vehicle years 2005-2014 related to before and after the application of the Act No. 28 of 2009. The conclusion of this paper is the implementation of the Act No. 28 of 2009 has no significant effect on tax compliance of PT ABC because in generally PT ABC is committed to meet its obligations related to tax administration. Application of the Act No. 28 of 2009 significantly influence the cost of taxation recognition and fixed asset management related heavy equipments of PT ABC. There is a recording and recognition of tax compliance costs and the establishment of a reserve fund that before the application of the law is not made by PT ABC. In addition, PT ABC managing database of heavy equipments specially after the adoption of this law. ;This paper aims to determine the application of the Act No. 28 of 2009 related to the management of motor vehicle tax and transfer tax on motor vehicle in mining contractor company, PT ABC. The analysis conducted on the effect of the application of the Act No. 28 of 2009 for tax compliance, cost of taxation recognition, and fixed asset management in the form of heavy equipments in PT ABC. Data were analyzed consists of the data of motor vehicle tax and transfer tax on motor vehicle years 2005-2014 related to before and after the application of the Act No. 28 of 2009. The conclusion of this paper is the implementation of the Act No. 28 of 2009 has no significant effect on tax compliance of PT ABC because in generally PT ABC is committed to meet its obligations related to tax administration. Application of the Act No. 28 of 2009 significantly influence the cost of taxation recognition and fixed asset management related heavy equipments of PT ABC. There is a recording and recognition of tax compliance costs and the establishment of a reserve fund that before the application of the law is not made by PT ABC. In addition, PT ABC managing database of heavy equipments specially after the adoption of this law. ;This paper aims to determine the application of the Act No. 28 of 2009 related to the management of motor vehicle tax and transfer tax on motor vehicle in mining contractor company, PT ABC. The analysis conducted on the effect of the application of the Act No. 28 of 2009 for tax compliance, cost of taxation recognition, and fixed asset management in the form of heavy equipments in PT ABC. Data were analyzed consists of the data of motor vehicle tax and transfer tax on motor vehicle years 2005-2014 related to before and after the application of the Act No. 28 of 2009. The conclusion of this paper is the implementation of the Act No. 28 of 2009 has no significant effect on tax compliance of PT ABC because in generally PT ABC is committed to meet its obligations related to tax administration. Application of the Act No. 28 of 2009 significantly influence the cost of taxation recognition and fixed asset management related heavy equipments of PT ABC. There is a recording and recognition of tax compliance costs and the establishment of a reserve fund that before the application of the law is not made by PT ABC. In addition, PT ABC managing database of heavy equipments specially after the adoption of this law. , This paper aims to determine the application of the Act No. 28 of 2009 related to the management of motor vehicle tax and transfer tax on motor vehicle in mining contractor company, PT ABC. The analysis conducted on the effect of the application of the Act No. 28 of 2009 for tax compliance, cost of taxation recognition, and fixed asset management in the form of heavy equipments in PT ABC. Data were analyzed consists of the data of motor vehicle tax and transfer tax on motor vehicle years 2005-2014 related to before and after the application of the Act No. 28 of 2009. The conclusion of this paper is the implementation of the Act No. 28 of 2009 has no significant effect on tax compliance of PT ABC because in generally PT ABC is committed to meet its obligations related to tax administration. Application of the Act No. 28 of 2009 significantly influence the cost of taxation recognition and fixed asset management related heavy equipments of PT ABC. There is a recording and recognition of tax compliance costs and the establishment of a reserve fund that before the application of the law is not made by PT ABC. In addition, PT ABC managing database of heavy equipments specially after the adoption of this law. ]

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ABSTRAK
Skripsi ini tentang Analisis Alternatif Kebijakan Pajak Kendaraan Bermotor di DKI Jakarta: Tinjauan Kebijakan Vehicle Miles Traveled Fee (Kilometer Tax) Di Oregon, Amerika Serikat. Penelitian ini dilatarbelakangi dengan penggunaan kendaraan bermotor yang menimbulkan eksternalitas negatif di DKI Jakarta. Pajak Kendaraan Bermotor di DKI digunakan sebagai instrumen pengendalian penggunaan kendaraan bermotor. Selain di DKI Jakarta terdapat kebijakan lain yaitu Kilometer Tax di Oregon. Pajak ini didasarkan atas jarak tempuh penggunaan kendaraan bermotor. Penelitian ini bertujuan untuk mendeskripsikan pungutan Pajak Kendaraan Bermotor di DKI Jakarta & Kilometer Tax di Oregon serta mengetahui peluang dan hambatan DKI Jakarta jika menerapkan Kilometer Tax. Penelitian ini menggunakan metode pendekatan kualitatif dengan teknik pengumpulan data wawancara mendalam dan studi literatur. Hasil penelitian yang diperoleh dari penelitian ini adalah PKB di DKI Jakarta dipungut ditingkat pemerintah daerah sedangkan Kilometer Tax di Oregon dipungut di tingkat pemerintah Negara Bagian. Kemudian DKI Jakarta belum siap jika menerapkan kebijakan Kilometer Tax dikarenakan transportasi massal belum cukup terjamin dan memadai. Oleh karena itu pemerintah DKI Jakarta disarankan untuk meningkatkan kualitas dan kuantitas transportasi massal.

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ABSTRACT
This research is about Analysis of Alternative Motor Vehicle Tax in DKI Jakarta: Review on Vehicle Miles Traveled Fee (Kilometer Tax) in Oregon, United States. The background of this research is motor vehicle use that cause negative externalities in DKI Jakarta. The motor vehicle tax policy in DKI Jakarta is used as an instrument for controlling motor vehicle use. In addition to DKI Jakarta, there is other policy, namely the Kilometer Tax in Oregon. This tax is based on the miles traveled by motorized vehicle. This study aims to describe the collection of Motor Vehicle Tax in DKI Jakarta and Kilometer Tax in Oregon and to knows the opporunities and obstacles of DKI Jakarta if applying the Kilometer Tax. This research uses a qualitative approach method with data collection techniques in the form of in-depth interviews and literature reviews. The result of this research are PKB in DKI Jakarta collected by Local Government and Kilometer Tax in Oregon collected by State Government. And then DKI Jakarta is not ready if it applies the Kilometer Tax because mass transportations are not sufficiently guaranteed and adequate. Therefore DKI Jakarta government is advised to improve the quality and quantity of mass transportation.

Abstrak :
Mengacu kepada Peraturan Presiden Nomor 5 Tahun 2015 tentang Penyelenggaraan Sistem Administrasi Manunggal Satu Atap Kendaraan Bermotor, maka untuk meningkatkan kualitas pelayanan Kantor Bersama Samsat dapat dilakukan dengan cara membentuk unit pembantu, salah satunya adalah Samsat Drive-Thru. Adanya sistem ini, dimaksudkan pemerintah untuk mempermudah wajib pajak serta meningkatkan kualitas layanan dengan menyediakan alternatif pembayaran PKB melalui berbagai macam sistem. Penelitian ini bertujuan untuk menganalisis bagaimana penerapan sistem pembayaran PKB melalui Sistem Drive-Thru di Jakarta Timur ditinjau dari Asas Ease of administration. Analisis dilakukan menggunakan teori Asas Ease of administration. Penelitian yang dilakukan diharapkan dapat memberikan manfaat secara akademik maupun dari segi kepetingan praktis. Metode yang digunakan dalam penelitian ini adalah post-positivist dengan wawancara mendalam. Hasil dari penelitian menunjukan bahwa dari asas certainty untuk indikator mengenai peraturan rinci mengenai Samsat Drive-Thru belum mencerminkan asas certainty. Hal ini, dikarenakan belum ada peraturan secara rinci mengenai pembayaran PKB melalui sistem Drive-Thru. Dari asas convenience of payment, pembayaran PKB melalui sistem Drive-Thru dikatakan sudah mencerminkan asas ini dari sisi kenyamanan pembayaran. Dari asas efisiensi, pembayaran PKB melalui sistem Drive-Thru dikatakan sudah mencerminkan asas efisiensi dengan baik dari sisi petugas pajak maupun bagi wajib pajak. Dari asas simplicity, pembayaran PKB melalui sistem ini juga sudah mencerminkan asas simplicity. Untuk kontribusi penerimaan PKB melalui sistem Drive-Thru hanya menyumbang angka sebesar 2%-5,5% terhadap penerimaan PKB secara keseluruhan dalam 4 tahun terakhir. Dari segi penerimaanya, pembayaran PKB melalui sistem Drive-Thru selalu mengalami peningkatan. ......Referring to Presidential Regulation No. 5 of 2015 concerning the Implementation of the One-Stop Administration Services Office, so to improve the quality of office services with Samsat can be done by forming auxiliary units, one of which is Samsat Drive-Thru. The existence of this system, intended by the government to facilitate taxpayers and improve service quality by providing alternative PKB payments through various systems. This study aims to analyze how the implementation of the PKB payment system through a drive-thru system in East Jakarta in terms of the principle of Ease of Administration. The analysis was carried out using the principle of ease of administration. Research conducted is expected to provide academic benefits and in terms of practical interests. The method used in this study is post-positivist with in-depth interviews. The results of the study show that from the Certainty principle for indicators regarding detailed regulations regarding Samsat Drive-Thru have not reflected the Certainty principle. This is because there are no detailed regulations regarding PKB payments through the drive-Thru system. From the principle of convenience of payment, PKB payments through the drive-thru system are said to have reflected this principle in terms of payment comfort. From the principle of efficiency, PKB payments through the drive-Thru system are said to have reflected the principle of efficiency both in terms of tax officials and for taxpayers. The contribution of PKB revenue through The Drive-Thru system only contributes a figure of 2%-5,5% to the overall PKB revenue in the last 4 years. In terms of revenue, PKB payments through a drive-thru system always increase.

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Penelitian ini bertujuan untuk menganalisis akses pelayanan e-Samsat bagi Wajib pajak dalam aktivitas pemenuhan kewajiban kendaraan bermotor tahunan di Provinsi DKI Jakarta. Namun keberadaan inovasi e-Samsat ini nampaknya tidak menciptakan dampak yang signifikan. Oleh karena itu penulis tertarik melakukan riset terkait dengan akses pelayanan e-Samsat. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui mixed-method, yaitu metode kuantitatif dengan survei dan kualitatif dengan wawancara mendalam dan studi kepustakaan. Responden dalam penelitian ini berjumlah 145 responden yang berasal dari Provinsi DKI Jakarta. Hasil penelitian dengan kecenderungan pada kategori baik sebesar 86,9% menunjukkan kontradiksi dengan realita implementasi di lapangan dan pernyataan Wajib Pajak yang tersebar di berbagai ulasan sosial media. Hal tersebut didukung dari penilaian dimensi yang tercakup ke dalam kategori baik, yaitu dimensi approachability, availability and accommodation, affordability, dan appropriateness. Sedangkan satu dimensi masuk ke dalam kategori cukup, yaitu dimensi acceptability. Hasil yang cenderung baik ini tidak sepenuhnya sempurna, masih terdapat berbagai catatan untuk penyempurnaan inovasi. ......This study aims to analyze access to e-Samsat services for taxpayers in annual motor vehicle liability activities in DKI Jakarta Province. However, the existence of this e- Samsat innovation has no significant impact. Therefore, the authors are interested in researching access to e-Samsat services. This study uses a quantitative approach with data collection techniques through mixed methods, namely quantitative methods with surveys and qualitative methods with in-depth interviews and literature studies. Respondents in this study found 145 respondents from DKI Jakarta Province. The study results with a tendency in the good category of 86.9% show a contradiction with the reality on the ground and the statements of taxpayers scattered in various media reviews. This is supported by assessing the dimensions included in the excellent category, namely the dimensions of approachability, availability and accommodation, affordability, and suitability. In contrast, one dimension is included in the good category, namely the acceptability dimension. The results that tend to be good are not entirely perfect, and there are still various notes for improving innovation.

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Skripsi ini membahas tentang Analisis Penerapan Tarif Progresif Pajak Kendaraan Bermotor Terhadap Penerimaan Bea Balik Nama Kendaraa Bermotor II Di DKI Jakarta. Jenis penelitian ini adalah penelitian kualitatif dengan metode analisis deskriptif. Hasil penelitian ini adalah sejak penerapan tarif progresif PKB banyak Wajib Pajak yang melaporkan kendaraan yang telah dijual agar kendaraan tersebut diblokir guna menghindari tarif progresif. Akibatnya pembeli kendaraan bekas tidak dapat meminjam KTP untuk mengurus pajak kendraan dan harus melakukan balik nama sehingga penerimaan BBN-KB II di DKI Jakarta menjadi semakin meningkat. Faktor-faktor yang mempengaruhi penerimaan BBN-KB II di DKI Jakarta adalah hukum pajak, tingkat pertumbuhan kepemilikan kendaraan bermotor baru, tingkat kesadaran Wajib Pajak, dan penerapan tarif progresif Pajak Kendaraan Bermotor. ......This paper discusses about Analysis Application Progressive Tariff of Motor Vehicle Tax To Receipt Used Motor Vehicle Title Transfer Tax in Jakarta. The research is qualitative research using descriptive analysis. The result is that since the application of progressive tariff of Motor Vehicle Tax, many tax payers who report that the vehicle has been sold to be blocked in order to avoid progressive tariff. As a result, used second vehicle buyers can not borrow identity cards to pay vehicle tax and have to do rename, so receive BBN-KB II in Jakarta be increasing. Factors that influence the acceptance of BBN-KB II in Jakarta are tax law, the growth rate of new vehicle ownership, the level of taxpayer awareness, and application progressive tariff of Motor Vehicle Tax.

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ABSTRAK
Skripsi ini membahas tentang Analisi Implementasi Samsat On-Line Tiga Provinsi Pada Samsat Jakarta Selatan. Jenis penelitian ini adalah penelitian kualitatif dengan metode analisis deskriptif. Hasil dari penelitian ini adalah : Banyaknya wajib pajak yang enggan membayar pajak dikarenakan alasan domisili membuat Pemda harus mencari alternatif lain untuk itu pada April 2011 dibentuk Samsat Online Tiga Provinsi. Samsat ini dibentuk berdasarkan Nota Kesepahaman yang ditanda tangani oleh beberapa pihak namun dalam prakteknya Samsat Online ini hanya sebatas memindahkan gerai samsat masing masing provinsi ke lokasi samsat yang telah ditunjuk.

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Abstract
This paper discusses about Analysis Implementation Of One Roof System Online of Three Provinces at One Roof System South of Jakarta, This type of research is qualitative research by descriptive analysis method. The results of this study are: The number of taxpayers who are reluctant to pay taxes due to the reason of domicile to the local government must find other alternatives, for it was formed in April 2011 One Roof System Online of Three Provinces. Units are formed based on a Memorandum of Understanding which was signed by several parties.;

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Skripsi ini membahas mengenai efektivitas pemberian insentif fiskal PKB yang berupa keringanan pokok pajak dan penghapusan sanksi administratif dalam perspektif wajib pajak di DKI Jakarta. Pemberian insentif ini dilakukan untuk mengukur efektivitas kebijakan insentif fiskal PKB di DKI Jakarta dari perspektif wajib pajak. Tujuan penelitian ini adalah untuk menganalisis efektivitas kebijakan insentif fiskal atas Pajak Kendaraan Bermotor dalam perspektif wajib pajak di Provinsi DKI Jakarta dan menganalisis faktor yang perlu dipertimbangkan dalam pemberian insentif tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui survei, wawancara mendalam, dan studi literatur. Jumlah responden yang digunakan dalam penelitian ini berjumlah 133 responden, yang seluruhnya merupakan Wajib Pajak Kendaraan Bermotor DKI Jakarta yang memanfaatkan insentif fiskal PKB pada tahun 2020-2022. Hasil penelitian pertama menyimpulkan bahwa pemberian insentif fiskal PKB dalam perspektif wajib pajak di DKI Jakarta dinilai sudah tepat dan efektif dalam meningkatkan Pendapatan Asli Daerah Provinsi DKI Jakarta. Hal ini terlihat dari sebagian wajib pajak sangat setuju dan mendukung kebijakan ini karena dinilai dapat meringakan beban ekonomi wajib pajak dan dapat meningkatkan penerimaan daerah. Kemudian, hasil penelitian kedua menyimpulkan bahwa faktor yang perlu dipertimbangkan dalam pemberian kebijakan ini antara lain yaitu faktor komunikasi dan sumberdaya, serta faktor disposisi (sikap) dan struktur birokrasi. ......This study discusses the effectiveness of the provision of PKB fiscal incentives in the form of tax principal relief and the elimination of administrative sanctions from the perspective of taxpayers in DKI Jakarta. This incentive is given to measure the effectiveness of the PKB fiscal incentive policy in DKI Jakarta from the perspective of the taxpayer. The purpose of this research is to analyze the effectiveness of the fiscal incentive policy on Motor Vehicle Tax from the perspective of taxpayers in DKI Jakarta Province and to analyze the factors that need to be considered in granting these incentives. This research uses a quantitative approach with data collection techniques through survey, interview and literature studies. The number of respondents used in this study amounted to 133 respondents, all of whom are DKI Jakarta Motor Vehicle Taxpayers who take advantage of PKB fiscal incentives in 2020-2022. The results of the first study concluded that the provision of PKB fiscal incentives from the perspective of taxpayers in DKI Jakarta is considered appropriate and effective in increasing the DKI Jakarta Provincial Original Revenue. This can be seen from the fact that some taxpayers strongly agree and support this policy because it is considered to be able to ease the economic burden on taxpayers and can increase regional revenues. Then, the results of the second study concluded that the factors that need to be considered in granting this policy include communication and resource factors, as well as disposition factors (attitudes) and bureaucratic structure.