Insentif Pemutihan Denda Pajak dan Pembebasan Bea Balik Nama Kendaraan Bermotor: Meringankan atau Memanjakan?

Siti Karimah, Moh. Faisol

Abstract


The aim of this reseach to explore the perceptions of motor vehicle taxpayers in taking advantage of tax fines and exemption from motor vehicle transfer fees in Sumenep Regency. Using the case study method, the researcher conducted interviews with six informants. The research data was then analyzed using Miller & Huberman's qualitative data analysis. The results of this study state that (1) for taxpayers who have tax arrears this policy is very helpful and lightens the tax burden that should be paid, because it is given relief from not paying tax penalties and exemption from transfer of title fees; (2) for taxpayers who do not have tax dependents, this policy does not provide education and even spoils taxpayers who are late or do not pay motor vehicle tax. Implications The implications of this research are that every policy taken by the government can always be considered in a comprehensive manner so that it does not only prioritize one interest, namely regional revenue, but also must understand the sociological conditions of the community.

Keywords


Tax fine incentives, BBNKB exemption

Full Text:

PDF

References


Effendi, A. (2022). The Effect Of Taxes, Incentives For Elimination Of Fines And Exemption Of Ownership Duties On The Level Of Regional Tax Revenue Of West Java Province During The Covid-19 Pandemic. Jurnal Ekonomi, 11(03), 98–105.

Ekasari, L. D., & Akbari, F. (2017). Tingkat Efektivitas Penerapan Pemutihan Pajak Kendaraan Bermotor Terhadap Peningkatan Penerimaan Pajak Daerah (Studi Pada Unit Pelaksana Teknis Dinas Pendapatan Provinsi Jawa Timur Malang Utara dan Batu Kota). OPTIMA, 1(2), 74–86.

Fristylia, T. (2015). Analisis hubungan kebijakan pemutihan pajak kendaraan bermotor terhadap peningkatan penerimaan pajak kendaraan bermotor. Malang: Universitas Brawijaya.

Halim, A., Bawono, I. R., & Dara, A. (2020). Perpajakan: Konsep, Aplikasi, Contoh, dan Studi Kasus (3rd ed.). Salemba Empat.

Horota, P., Riani, I. A. P., & Marbun, R. M. (2017). Peningkatan Pendapatan Asli Daerah dalam rangka Otonomi Daerah melalui potensi pajak dan retribusi daerah di Kabupaten Jayapura. Jurnal Kajian Ekonomi Dan Keuangan Daerah, 2(1).

Husaini, A. (2020). Analisis Efektifitas Kebijakan Pemutihan Bea Balik Nama Kendaraan Bermotor Di Kota Malang. Profit: Jurnal Administrasi Bisnis, 14(2), 48–55.

Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Yayasan Rumah Peneleh.

Kusumardani, A., & Syarief, D. (2020). Innovation of the pad of the original income (PAD) through the giving of incentive motor vehicle taxes (PKB) paid for advanced and special rates on the choice of police number as mass customization. In Advances in Business, Management and Entrepreneurship (pp. 87–88). CRC Press.

Mariana, D. (2010). Otonomi Daerah dan Inovasi Kebijakan. Governance, 1(1), 13–20.

Miles, M., & Huberman, M. (1994). Qualitative data analysis: An expanded sourcebook. Sage Publications. https://www.google.com/books?hl=en&lr=&id=U4lU_-wJ5QEC&oi=fnd&pg=PR12&dq=Qualitative+data+analysis+Miller+Matthew&ots=kEWF2GTWXP&sig=5nuE4nXb5F3bXqVsFEHIpybw01U

Moleong, J. L. (2014). Metodologi Penelitian Kualitatif. PT Remaja Rosdakarya.

Muhadjir, N. (2000). Metodologi Penelitian Kualitatif. Rake Sarasin.

Muin, F. (2014). Otonomi daerah dalam perspektif pembagian urusan pemerintah-pemerintah daerah dan keuangan daerah. Fiat Justisia, 8(1), 69–79.

Pietersz, J. J., Picauly, B. C., Widaryanti, W., Katili, A. Y., Ririhena, M. Y., Ferayani, M. D., Dewi, M. S., Faisol, M., Kurniati, N., Sandra, A., Wicaksono, G., Said, H. S., Zulma, G. W. M., Suripto, S., & Koerniawati, D. (2021). Perpajakan (Teori & Praktik). In Widina Bhakti Persada Bandung. Widina Bhakti Persada Bandung.

Resmi, S. (2019). Perpajakan: Teori & Kasus (10th ed.). Salemba Empat.

Rismawati, R. (2022). The Influence of Motorized Vehicle Tax Incentives on Regional Tax Revenue of West Java Province During the Covid-19 Pandemic. Jurnal Audit, Pajak, Akuntansi Publik (AJIB), 1(2), 64–70.

Safitri, A. N. (2022). Kontribusi Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Jawa Timur Tahun 2021. Politeknik Keuangan Negara STAN.

Siahaan, M. P. (2013). Pajak daerah dan retribusi daerah edisi revisi. Jakarta: Rajawali Pers.

Sugiyono. (2014). Memahami Penelitian Kualitatif. Alfabeta.

Triyuwono, I. (2012). Akuntansi Syariah Perspektif, Metodologi, dan Teori. PT Raja Grafindo Persada.

Waluyo. (2017). Perpajakan Indonesia (11th ed.). Salemba Empat.

Yin, R. K. (2015). Studi Kasus Desain & Metode. Raja Grafindo Persada.




DOI: https://doi.org/10.21107/infestasi.v19i1.19801

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 InFestasi

Creative Commons License

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