Penerapan Pajak Progresif Kendaraan Bermotor Terhadap Tingkat Kepemilikan Kendaraan Pribadi Dan Tingkat Kemacetan Lalu Lintas Di Indonesia

Mia Amalia; Sahla Nazma Safira; Irawati Irawati; Ghanimah Ghanimah; Regina Putri Sri Mulyadi; Siti Nur Hodijah

doi:10.47268/tatohi.v4i10.2790

Penerapan Pajak Progresif Kendaraan Bermotor Terhadap Tingkat Kepemilikan Kendaraan Pribadi Dan Tingkat Kemacetan Lalu Lintas Di Indonesia

Mia Amalia⁽¹⁾, Sahla Nazma Safira⁽²⁾, Irawati Irawati⁽³⁾, Ghanimah Ghanimah⁽⁴⁾, Regina Putri Sri Mulyadi⁽⁵⁾, Siti Nur Hodijah⁽⁶⁾

(1) Fakultas Hukum Universitas Suryakancana, Cianjur, Indonesia
(2) Fakultas Hukum Universitas Suryakancana, Cianjur, Indonesia
(3) Fakultas Hukum Universitas Suryakancana, Cianjur, Indonesia
(4) Fakultas Hukum Universitas Suryakancana, Cianjur, Indonesia
(5) Fakultas Hukum Universitas Suryakancana, Cianjur, Indonesia
(6) Fakultas Hukum Universitas Suryakancana, Cianjur, Indonesia
email

Corresponding Author

Abstract

Introduction: Indonesia has experienced a dramatic surge in the number of motorized vehicles.

Purposes of the Research: This study aims to analyze the impact of the implementation of progressive tax on motor vehicles on the level of private vehicle ownership and traffic congestion in Indonesia.

Methods of the Research: The methodology employed is qualitative research with a normative juridical approach, resulting in descriptive data regarding the effects of progressive tax policies.

Results of the Research: The findings indicate that the implementation of progressive tax in Indonesia has the potential to reduce the number of private vehicles by imposing higher rates on individuals who own more than one vehicle. Although there is a decline in the ownership of second and subsequent vehicles, challenges in socialization and public understanding remain significant obstacles. Additionally, positive impacts on traffic congestion have been observed in several regions, although this is contingent upon the development of adequate public transportation infrastructure. The study concludes that the success of progressive tax in addressing congestion and environmental pollution requires effective implementation, public support, and the development of sustainable transportation alternatives. Therefore, a holistic and integrated approach is essential to ensure maximum benefits from this policy for society and the environment

Keywords

Motor Vehicles; Traffic Congestion; Progressive Tax.

DOI

10.47268/tatohi.v4i10.2790

Published

2024-12-31

How To Cite

APA: Amalia, M., Safira, S.N., Irawati, I., Ghanimah, G., Mulyadi, R.P., & Hodijah, S.N. (2024). Penerapan Pajak Progresif Kendaraan Bermotor Terhadap Tingkat Kepemilikan Kendaraan Pribadi Dan Tingkat Kemacetan Lalu Lintas Di Indonesia. TATOHI: Jurnal Ilmu Hukum, 4(10), 843 – 854. DOI: https://doi.org/10.47268/tatohi.v4i10.2790.

IEEE: M. Amalia, S.N. Safira, I. Irawati, G. Ghanimah, R.P. Mulyadi, and S.N. Hodijah, "Penerapan Pajak Progresif Kendaraan Bermotor Terhadap Tingkat Kepemilikan Kendaraan Pribadi Dan Tingkat Kemacetan Lalu Lintas Di Indonesia", TATOHI J. Ilmu Huk., vol. 4, no. 10, pp. 843 – 854, Dec. 2024. Accessed on: Jan. 9, 2025. [Online]. Available DOI: https://doi.org/10.47268/tatohi.v4i10.2790

Harvard: Amalia, M., Safira, S.N., Irawati, I., Ghanimah, G., Mulyadi, R.P., and Hodijah, S.N., (2024). "Penerapan Pajak Progresif Kendaraan Bermotor Terhadap Tingkat Kepemilikan Kendaraan Pribadi Dan Tingkat Kemacetan Lalu Lintas Di Indonesia". TATOHI: Jurnal Ilmu Hukum, Volume 4(10), pp. 843 – 854. [Online]. Available DOI: https://doi.org/10.47268/tatohi.v4i10.2790 (Accessed on: 9 January 2025)

Chicago: Amalia, Mia, Sahla Nazma Safira, Irawati Irawati, Ghanimah Ghanimah, Regina Putri Sri Mulyadi, and Siti Nur Hodijah. "Penerapan Pajak Progresif Kendaraan Bermotor Terhadap Tingkat Kepemilikan Kendaraan Pribadi Dan Tingkat Kemacetan Lalu Lintas Di Indonesia." TATOHI: Jurnal Ilmu Hukum 4, no. 10 (December 31, 2024): 843 – 854. Accessed January 9, 2025. doi:10.47268/tatohi.v4i10.2790

Vancouver: Amalia M, Safira SN, Irawati I, Ghanimah G, Mulyadi RP, Hodijah SN. Penerapan Pajak Progresif Kendaraan Bermotor Terhadap Tingkat Kepemilikan Kendaraan Pribadi Dan Tingkat Kemacetan Lalu Lintas Di Indonesia. TATOHI J. Ilmu Huk. [Internet]. 2024 Dec 31 [cited 2025 Jan 9];4(10):843 – 854. Available from: https://doi.org/10.47268/tatohi.v4i10.2790

MLA 8th: Amalia, Mia, Sahla Nazma Safira, Irawati Irawati, Ghanimah Ghanimah, Regina Putri Sri Mulyadi, and Siti Nur Hodijah. "Penerapan Pajak Progresif Kendaraan Bermotor Terhadap Tingkat Kepemilikan Kendaraan Pribadi Dan Tingkat Kemacetan Lalu Lintas Di Indonesia." TATOHI: Jurnal Ilmu Hukum, vol. 4, no. 10, 31 Dec. 2024, pp. 843 – 854, doi:10.47268/tatohi.v4i10.2790. Accessed 9 Jan. 2025.

BibTeX:

@article{TATOHI2790,
		author = {Mia Amalia and Sahla Safira and Irawati Irawati and Ghanimah Ghanimah and Regina Mulyadi and Siti Hodijah},
		title = {Penerapan Pajak Progresif Kendaraan Bermotor Terhadap Tingkat Kepemilikan Kendaraan Pribadi Dan Tingkat Kemacetan Lalu Lintas Di Indonesia},
		journal = {TATOHI: Jurnal Ilmu Hukum},
		volume = {4},
		number = {10},
		year = {2024},
		keywords = {Motor Vehicles; Traffic Congestion; Progressive Tax.},
		abstract = {Introduction: Indonesia has experienced a dramatic surge in the number of motorized vehicles.Purposes of the Research: This study aims to analyze the impact of the implementation of progressive tax on motor vehicles on the level of private vehicle ownership and traffic congestion in Indonesia.Methods of the Research: The methodology employed is qualitative research with a normative juridical approach, resulting in descriptive data regarding the effects of progressive tax policies.Results of the Research: The findings indicate that the implementation of progressive tax in Indonesia has the potential to reduce the number of private vehicles by imposing higher rates on individuals who own more than one vehicle. Although there is a decline in the ownership of second and subsequent vehicles, challenges in socialization and public understanding remain significant obstacles. Additionally, positive impacts on traffic congestion have been observed in several regions, although this is contingent upon the development of adequate public transportation infrastructure. The study concludes that the success of progressive tax in addressing congestion and environmental pollution requires effective implementation, public support, and the development of sustainable transportation alternatives. Therefore, a holistic and integrated approach is essential to ensure maximum benefits from this policy for society and the environment},
				issn = {2775-619X},		pages = {843--854}			doi = {10.47268/tatohi.v4i10.2790},
				url = {https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/2790}
		}

RefWorks:

Citation format: Download Citation:

Jurnal

Amalia Mia, “Kebijakan Hukum Terhadap Pelaksanaan Pengampunan Pajak (Tax Amnesty) Dalam Meningkatkan Kesejahteraan Masyarakat Bangsa Indonesia,” Jurnal Hukum Mimbar Justitia 3, no. 1 (2017). https://doi.org/10.35194/jhmj.v3i1.8

Blima Oktaviastuti and Setya Wijaya, 2017, “Urgensi Pengendalian Kendaraan Bermotor Di Indonesia,” Jurnal Rekayasa Teknik Sipil, Universitas Madura Vol. 2, no. 1. http://dx.doi.org/10.53712/rjrs.v2i1.188

Diego Sargio Sitepu, “Pajak Progresif Atas Kendaraan Bermotor,” Universitas Sriwijaya Kampus Indralaya (2011).

https://www.researchgate.net/publication/337030877_PAJAK_PROGRESIF_ATAS _KENDARAAN_BERMOTOR

Eka Ermawati & Ni Putu Eka Widiastuti, 2014, “Dampak Pengenaan Tarif Pajak Progresif Kendaraan Bermotor Di Propinsi DKI Jakarta,”. Jurnal InFestasi Vol. 10, no. 2. https://doi.org/10.21107/infestasi.v10i2.529

Gede Wiriya Gede and Desak Putu Dewi Kasih, “DAMPAK PENGENAAN PAJAK PROGRESIF KENDARAAN BERMOTOR TERHADAP WAJIB PAJAK (KHUSUSNYA DI PROVINSI BALI )”. https://ojs.unud.ac.id/index.php/kerthanegara/article/view/24055

Ika Lasnawati; Wiwi Arifin; Ade Nahdiatul Hasanah, 2004, “Analisis Pemungutan Denda Pajak Kendaraan Bermotor Dan Tarif Pajak Progresif Kendaraan Bermotor Terhadap Peningkatan Pendapatan Asli Daerah,” Lawsuit jurnal Perpajakan, Vol. 2, no. 2. https://doi.org/10.30656/lawsuit.v2i2.1402

Lambang Basri Said, St. Maryam. H, and Sriwati, 2019, “Pengaruh Pertumbuhan Kendaraan Dan Kapasitas Jalan Terhadap Kemacetan Di Ruas Jalan Perintis Kemerdekaan,” FLY OVER Vol. 3, no. 1. https://doi.org/10.31219/osf.io/kpw6e

Ni Ketut et al., “Implementasi Kebijakan Pajak Progresif Bagi Kendaraan Bermotor Di Kantor Samsat Kota Denpasar,” Public Inspiration: Jurnal Administrasi Publik 8, no. 1 (2023). https://doi.org/10.22225/pi.8.1.2023.42-49

Santoso, Urip & Justina, Setiawan, Tax amnesty dan Pelaksanaannya di Beberapa Negara: Perspektif bagi Pebisnis Indonesia, Kopertis, Volume 11 No. 2 (2019). https://doi.org/10.24198/sosiohumaniora.v1i2.5406

Sidjabat, Sonya, 2015, “Revitalisasi Angkutan Umum Untuk Mengurangi Kemacetan Jakarta.” Jurnal Manajemen Bisnis Transportasi dan Logistik, Vol. 1, no. 2. http://dx.doi.org/10.54324/j.mbtl.v1i2.402

Buku

Lexy J. Moloeng, 2007, Metode Penelitian Kualitatif, Bandung: PT. Remaja Rosdakarya.

Mardiasmo, 2011, Sistem Akuntansi, Edisi Ketiga, Jakarta, Selembar Empat.

Soerjono Soekanto & Sri, 2001, Penelitian Hukum Normatif (Suatu Tinjauan Singkat), Jakarta: Rajawali Pres.

Skripsi, Online/World Wide Web Dan Lain-Lain

Nugraha, Harist Agung, “Penerapan Pajak Progresif Terhadap Wajib Pajak Kendaraan Bermotor Berdasarkan Peraturan Daerah Jawa Timur Nomor 9 Tahun 2010 tentang Pajak Daerah (Studi di Kantor bersama SAMSAT Malang Kota)”, Universitas Brawijaya Malang, 2012.

Full Text: PDF