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"[ABSTRAKPenulisan tesis ini menggunakan metode penelitian kepustakaan dengan data sekunder sebagai sumber datanya. Yang menjadi permasalahan adalah mengapa alat-alat berat dan alat-alat besar dikategorikan sebagai objek pajak kendaraan bermotor dalam Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah dan apakah sudah tepat pajak kendaraan bermotor terhadap alat-alat berat dan alat-alat besar dalam Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah jika dibandingkan dengan dari Undang-Undang Nomor 38 Tahun 2004 Tentang Jalan Dan Undang-Undang Nomor 22 Tahun 2009 Tentang Lalu Lintas dan Angkutan Jalan.Hasil penelitian menyimpulkan bahwa alasan menjadikan alat-alat berat sebagai perluasan objek pajak kendaraan bermotor adalah untuk meningkatkan sumber penerimaan daerah dari sektor pajak. Jika ditinjau dari Undang-Undang Jalan dan Undang-Undang Lalu Lintas dan Angkutan Umum dengan Undang- Undang Pajak Daerah dan Retribusi Daerah masih terdapat perbedaan definisi tentang alat berat. Timbulnya perbedaan penafsiran karena dalam Undang- Undang Pajak Daerah dan Retribusi Daerah tidak ada definisi alat berat. Dalam Undang-Undang tersebut tidak ditemukan definisi apa yang dimaksud dengan alat berat melainkan hanya mencantumkan jenis-jenis alat berat.

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ABSTRACTThis writing of this thesis is using library research methods with secondary data as the source. The problem is why heavy and large equipments are categorized as the object of vehicles taxation based on Act Number 28 of 2009 about Tax and Regional Levies and Is it correct if compared to Act Number 38 of 2004 about Road and Act Number 22 of 2009 about Traffic and Road Transport.The result study concluded that why heavy equipments are the object of taxation vehicle is to increase regional inputs from its taxation. If it is reviewed from Act of Road and Act of Traffic and Road Transport compared to Ant of Taxation and Regional Levies it has different definition on the equipments. The occurance of different point of view is that, theret is no exact definition about heavy equipment on law of taxation and regional levies. The law is only mention the types.;This writing of this thesis is using library research methods with secondary data as the source. The problem is why heavy and large equipments are categorized as the object of vehicles taxation based on Act Number 28 of 2009 about Tax and Regional Levies and Is it correct if compared to Act Number 38 of 2004 about Road and Act Number 22 of 2009 about Traffic and Road Transport.The result study concluded that why heavy equipments are the object of taxation vehicle is to increase regional inputs from its taxation. If it is reviewed from Act of Road and Act of Traffic and Road Transport compared to Ant of Taxation and Regional Levies it has different definition on the equipments. The occurance of different point of view is that, theret is no exact definition about heavy equipment on law of taxation and regional levies. The law is only mention the types.;This writing of this thesis is using library research methods with secondary data as the source. The problem is why heavy and large equipments are categorized as the object of vehicles taxation based on Act Number 28 of 2009 about Tax and Regional Levies and Is it correct if compared to Act Number 38 of 2004 about Road and Act Number 22 of 2009 about Traffic and Road Transport.The result study concluded that why heavy equipments are the object of taxation vehicle is to increase regional inputs from its taxation. If it is reviewed from Act of Road and Act of Traffic and Road Transport compared to Ant of Taxation and Regional Levies it has different definition on the equipments. The occurance of different point of view is that, theret is no exact definition about heavy equipment on law of taxation and regional levies. The law is only mention the types., This writing of this thesis is using library research methods with secondary data as the source. The problem is why heavy and large equipments are categorized as the object of vehicles taxation based on Act Number 28 of 2009 about Tax and Regional Levies and Is it correct if compared to Act Number 38 of 2004 about Road and Act Number 22 of 2009 about Traffic and Road Transport.The result study concluded that why heavy equipments are the object of taxation vehicle is to increase regional inputs from its taxation. If it is reviewed from Act of Road and Act of Traffic and Road Transport compared to Ant of Taxation and Regional Levies it has different definition on the equipments. The occurance of different point of view is that, theret is no exact definition about heavy equipment on law of taxation and regional levies. The law is only mention the types.]"

"Studi ini bertujuan untuk mengetahui fungsi pajak pigouvian dari pajak terkait kendaraan bermotor di Indonesia. Pajak terkait kendaraan bermotor yang dibahas dalam studi ini adalah Pajak Kendaraan Bermotor PKB untuk kepemilikan kendaraan bermotor pertama, Bea Balik Nama Kendaraan Bermotor BBNKB untuk kepemilikan kendaraan bermotor pertama, Pajak Bahan Bakar Kendaraan Bermotor PBBKB , dan progresivitas PKB untuk untuk kepemilikan kendaraan bermotor kedua dan seterusnya. Dengan menggunakan data panel dari 31 provinsi di Indonesia pada tahun 2010 hingga tahun 2014, studi ini menggunakan metode regresi fixed effect untuk melihat pengaruh dari pajak terkait kendaraan bermotor dan dinamikanya terhadap pertumbuhan jumlah kendaraan bermotor per rumah tangga di Indonesia. Studi ini menemukan bahwa PKB, BBNKB, dan progresivitas PKB berpengaruh negatif dan signifikan terhadap pertumbuhan jumlah kendaraan bermotor per rumah tangga sedangkan PBBKB tidak memiliki pengaruh yang jelas. Meskipun demikian, ketika pertumbuhan jumlah kendaraan bermotor per rumah tangga dipisahkan antara kendaraan bermotor jenis mobil dan sepeda motor, ditemukan bahwa pajak terkait kendaraan bermotor cenderung lebih efektif dalam menghambat pertumbuhan jumlah kendaraan bermotor per rumah tangga untuk kendaraan bermotor jenis sepeda motor dibandingkan kendaraan bermotor jenis mobil. Pada akhirnya, studi ini merekomendasikan penyesuaian tarif pajak terkait kendaraan bermotor untuk sepeda motor dan mobil dalam rangka penanganan isu equity dan meningkatkan efektivitas fungsi pajak pigouvian dari pajak terkait kendaraan bermotor.

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This study aims to identify pigouvian tax function of vehicle related taxes in Indonesia. The vehicle related taxes which being discussed in this study are vehicle tax for first vehicle ownership or locally known as Pajak Kendaraan Bermotor, vehicle purchase tax or locally known as Bea Balik Nama Kendaraan Bermotor, fuel tax, and vehicle tax progressivity for more than one vehicle ownership. Using panel data from 31 provinces in Indonesia between 2010 and 2014 with fixed effect regression method, this study specifically tried to identify national scale impact of vehicle related taxes on vehicle quantity growth per household in Indonesia.

This study found that vehicle tax, vehicle purchase tax, and vehicle tax progressivity had a negative and significant while fuel tax had unclear impact on vehicle quantity growth per household in Indonesia between 2010 and 2014. Further, this study disaggregated vehicle quantity growth per household into vehicle quantity growth per household for car and vehicle quantity growth per household for motorcycle. After disaggregating vehicle quantity growth per household, this study discovered that vehicle related taxes are more effective in reducing motorcycle quantity growth rather than car quantity growth.

This findings leads into a main policy recommendation Vehicle related taxes adjustment in order to handle equity issue and to improve the effectiveness of vehicle related taxes in Indonesia both for car and motorcycle."

"Pajak Kendaraan Bermotor (PKB) merupakan jenis pajak daerah yang menjadi salah satu primadona sumber penerimaan daerah karena terkait dengan penggunaan kendaraan bermotor sebagai jenis barang strategis dan volume kendaraan yang mengalami trend peningkatan sehingga berpengaruh terhadap pemakaian PKB. Skripsi ini membahas implementasi tarif progresif PKB. Penelitian ini adalah penelitian kualitatif dengan wawancara mendalam. Hasil penelitian ini adalah peneliti memberikan penilaian terhadap implementasi tarif progresif PKB berdasarkan hasil analisis wawancara mendalam sekaligus memaparkan kendala-kendala serta temuan peneliti mengenai implementasi tarif progresif PKB. Kemudian, peneliti menjabarkan proyeksi strategi menutup celah penghindaran pajak dalam menegakkan law enforcement oleh dinas pelayanan pajak provinsi DKI Jakarta. Dan yang terakhir, peneliti menjabarkan beberapa alternatif dari pengenaan tarif progresif PKB sebagai penjabaran dari teori-teori dan konsep-konsep yang diketahui penulis.

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Vehicle Tax is a type of local taxes that became one of the excellent source of revenue because it relates to the use of motor vehicles as a kind of strategic goods and the volume of vehicles that have an increasing trend affecting the use of Vehicle Tax. This thesis discusses the implementation of the progressive rates of Vehicle Tax.

This study is a qualitative research with in-depth interviews. The results of this study are researchers provide an assessment of the implementation of the progressive rates based on the analysis of Vehicle Tax in-depth interviews as well describe the constraints and research findings regarding the implementation of the progressive rates of Vehicle Tax. Then, the researchers describe the projection strategy is illustrated easel close loopholes in the tax avoidance by law enforcement tax services agency of Jakarta provincial. And the last but not least, the researchers describe several alternative of progressive rates Vehicle Tax as the elaboration of the theories and concepts that are known writer."

"ABSTRAKPemungutan Pajak Kendaraan Bermotor melalui T-Samsat ini didasari oleh Peraturan Presiden Nomor 5 Tahun 2015 tentang sistem pembayaran eletronik yang bermaksud untuk meningkatkan kualitas pelayanan terhadap cara pembayaran pajak kendaraan bermotor. Tujuan penelitian ini adalah untuk menganalisis kemudahan administrasi dan revenue productivity atas penyelenggaraan program T-Samsat. Penelitian ini menggunakan pendekatan post-positivis dengan tujuan penelitian deskriptif. Hasil penelitian menunjukkan bahwa hampir semua indikator dari dimensi asas kemudahan administrasi terpenuhi oleh layanan T-Samsat dan layanan T-Samsat belum memenuhi indikator dari asas revenue productivity.

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ABSTRACTVehicle Tax Collection through T Samsat is based on Presidential Regulation No. 5 of 2015 on electronic payment system that intends to improve the quality of service on the way of payment of Vehicle Tax. The purpose of this research is to know the background of T Samsat formation and analyze the ease of administration over the implementation of T Samsat program. This research uses a post positivist approach with the aim of descriptive purpose method. The results show that almost all indicators of the administrative ease dimension are met by T Samsat service and T Samsat service has not fulfilled the principle of revenue productivity."

"Nama Kendaraan Bermotor diindikasikan tidak berhasil karena syarat berbadan hukum yang ditetapkan untuk memperoleh manfaat insentif, pada November 2015 baru 1% pemilik angkutan umum yang memanfaatkan insentif tersebut. Tujuan penelitian ini adalah untuk menganalisis keberhasilan implementasi Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor di Kota Surabaya. Penelitian ini merupakan penelitian kuantitatif dengan teknik pengumpulan data survey, wawancara mendalam, dan FGD. Hasil penelitian ini, adalah bahwa implementasi kebijakan ditinjau dari dampak yang dirasakan pemilik angkutan umum (pencapaian hasil akhir) tidak berhasil dan tingkat implementabilitas dari kebijakan rendah. Dengan demikian, secara keseluruhan keberhasilan implementasi kebijakan insentif tidak berhasil.

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The success of vehicle tax and ownership tax incentive implementation indicated not successful because legal entities required, to obtain that incentive. This research focused to analyse the success of incentive implementation. This descriptive research was using a quantitative method with survey, in-depth interview and FGD as data-collection technique. As results, the policy implementation in terms of the perceived impact of public transport owners (outcomes) was unsuccessful and the policy implementability was low. Thus the whole incentive implementation success could be said to be unsuccessful."

"Permasalahan lingkungan yang diakibatkan oleh kendaraan bermotor di Indonesia merupakan permasalahan yang sangat serius. Pemerintah mengeluarkan kebijakan kendaraan ramah lingkungan untuk menanggulangi permasalahan dengan menerbitkan regulasinya formulasi pajak kendaraan ramah lingkugan yang didasari pada berbagai macam latar belakang. Penelitian ini menggunakan pendekatan kualitatif untuk menganalisa latar belakang regulasi dan kesesuaian konsep kendaraan ramah lingkungan dengan penggunaan data primer berupa wawancara mendalam dan data sekunder berupa jurnal, artikel, dan regulasi. Hasil penelitian ini menunjukan bahwa latar belakang dari terbitnya regulasi baru memperbarui regulasi yang lama bertujuan untuk mengakomodir kebutuhan teknologi yang semakin berkembang. Sehingga menyebabkan adanya perubahan formulasi pajak pada setiap regulasi PPnBM kendaraan ramah lingkungan, pergeseran makna mengenai barang mewah dan adanya keselerasan antara karakterstik cukai dan barang mewah. Ketiga konsep kendaraan ramah lingkungan di Indonesia mempunyai keunggulannya masing-masing dalam tujuan mengurangi eksternalitas negatif lingkungan. Namun, kendaraan BEV merupakan kendaraan yang lebih relevan untuk digunakan sebagai alat pengendali eksternalitas negatif lingkungan.

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Environmental problems caused by motorized vehicles in Indonesia are very serious problems. The government issued an environmentally friendly vehicle policy to overcome the problem by issuing regulations on environmentally friendly vehicle tax formulations based on various backgrounds. This study uses a qualitative approach to analyze the regulatory background and the suitability of the concept of environmentally friendly vehicles by using primary data in the form of in-depth interviews and secondary data in the form of journals, articles, and regulations. The results of this study indicate that the background of the issuance of new regulations by updating the old regulations aimed to accommodate the growing technological needs. This causes a change in the tax formulation in each PPnBM regulation on environmentally friendly vehicles, a shift in the meaning of luxury goods and a harmony between the characteristics of excise duty and luxury goods. The three concepts of environmentally friendly vehicles in Indonesia have their respective advantages in reducing negative environmental externalities. However, BEV vehicles are more relevant to be used as a means of controlling negative environmental externalities."

"Skripsi ini membahas tentang Implementasi Pajak Kendaraan Bermotor Pada Provinsi Aceh. Sejak tahun 2011 hingga tahun 2015 jumlah kendaraan bermotor terus meningkat dengan rata-rata peningkatan sebesar 9,17%, namun pada tahun 2015 penerimaan Pajak Kendaraan Bermotor tidaklah memenuhi target yang ditetapkan, hal ini diperkuat dengan audit BPK pada tahun 2015 yang menyatakan belum optimalnya penerimaan PKB pada Provinsi Aceh. Jenis penelitian ini menggunakan pendekatan penelitian kuantitatif dengan metode analisis deskriptif serta menggunakan teknik pengumpulan data studi pustaka dan wawancara mendalam. Analisis implementasi penelitian ini menggunakan teori Edward III dengan hasil penelitian bahwa tiap dimensi implementasi terpenuhi, namun dalam pelaksanaan masih terdapat hambatan seperti data kendaraan yang tidak valid, kondisi geografis, dan kepatuhan wajib pajak yang mengakibatkan penerimaan PKB Provinsi Aceh menjadi tidak optimal.

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This thesis discusses about the implementation of the Vehicle Tax in Aceh Province. Since 2011 to 2015 the number of vehicles keep on increasing with an average increase of 9.17%, but in 2015 the vehicle tax revenue did not live up the expetation of local government, this was confirmed by the BPK audit in 2015 that vehicle tax revenue was not optimal in the Aceh Province. This research used a quantitative approach with descriptive analysis method and used data collection techniques literature and in-depth interviews. Analysis of the implementation of this study used the theory of Edward III to the result that every dimension of implementation are fulfilled, but there were still obstacles in the implementation, such as vehicle data is invalid, geographical conditions, and taxpayer compliance resulted in less optimized vehicle tax revenue in Aceh province."

"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.

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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."

"ABSTRAKTesis 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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ABSTRACTThis 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."