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
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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: Apr. 27, 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: 27 April 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 April 27, 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 Apr 27];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 27 Apr. 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:

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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

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Dublin Core		PKP Metadata Items	Metadata for this Document

1.	Title	Title of document	Penerapan Pajak Progresif Kendaraan Bermotor Terhadap Tingkat Kepemilikan Kendaraan Pribadi Dan Tingkat Kemacetan Lalu Lintas Di Indonesia

2.	Creator	Author's name, affiliation, country	Mia Amalia; Fakultas Hukum Universitas Suryakancana, Cianjur; Indonesia

2.	Creator	Author's name, affiliation, country	Sahla Nazma Safira; Fakultas Hukum Universitas Suryakancana, Cianjur; Indonesia

2.	Creator	Author's name, affiliation, country	Irawati Irawati; Fakultas Hukum Universitas Suryakancana, Cianjur; Indonesia

2.	Creator	Author's name, affiliation, country	Ghanimah Ghanimah; Fakultas Hukum Universitas Suryakancana, Cianjur; Indonesia

2.	Creator	Author's name, affiliation, country	Regina Putri Sri Mulyadi; Fakultas Hukum Universitas Suryakancana, Cianjur; Indonesia

2.	Creator	Author's name, affiliation, country	Siti Nur Hodijah; Fakultas Hukum Universitas Suryakancana, Cianjur; Indonesia

3.	Subject	Discipline(s)

3.	Subject	Keyword(s)	Motor Vehicles; Traffic Congestion; Progressive Tax.

4.	Description	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

5.	Publisher	Organizing agency, location	Faculty of Law Pattimura University

6.	Contributor	Sponsor(s)

7.	Date	(YYYY-MM-DD)	2024-12-31

8.	Type	Status & genre	Peer-reviewed Article

8.	Type	Type

9.	Format	File format	PDF

10.	Identifier	Uniform Resource Identifier	https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/2790

10.	Identifier	Digital Object Identifier	10.47268/tatohi.v4i10.2790

11.	Source	Title; vol., no. (year)	TATOHI: Jurnal Ilmu Hukum; Vol 4, No 10 (2024): Volume 4 Nomor 10, Desember 2024

12.	Language	English=en	en

13.	Relation	Supp. Files

14.	Coverage	Geo-spatial location, chronological period, research sample (gender, age, etc.)

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