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Based on the analysis, (1) the support aspect has been implemented effectively, as evidenced by strong leadership commitment, policy support, the availability of facilities and infrastructure, adequate budget allocation, and solid inter-agency coordination, although technical constraints such as network disruptions remain. Further, (2) the capacity aspect is categorized as relatively adequate, reflected in the readiness of human resources, the availability of technological infrastructure, clear standard operating procedures, and the implementation of training programs, despite the need for further enhancement of technical competencies and network quality. Lastly, (3) the value aspect demonstrates highly positive outcomes, as the Warkop Samsat program provides significant benefits, including improved service quality, time and cost efficiency, service convenience, increased user satisfaction, and enhanced public compliance with motor vehicle tax payments In conclusion, public service innovation through the Warkop Samsat program in Gorontalo City has been effectively implemented, generating positive impacts for the community. However, further strengthening of technical aspects and capacity development is required to ensure the program's sustainability.

The implementation of regional autonomy and fiscal decentralization aims to enhance local governments' financial independence. However, fiscal imbalances between the central and regional governments led to the enactment of Law Number 1 of 2022 (UU HKPD), designed to strengthen regional fiscal capacity. This law introduces a piggyback tax system through a surcharge on the Motor Vehicle Tax. This study analyzes the dynamics of the piggyback tax system in Semarang City, focusing on the implications for taxpayer resistance and regional financial capacity. Using a descriptive qualitative approach, the study reviewed secondary data from regulatory documents, financial reports, and academic literature. The findings show that the shift towards centralistic fiscal policies and the increase in tax burdens have sparked significant taxpayer resistance. This resistance occurs both passively, due to poor regulatory literacy, and actively, through delays in tax payments. The resistance damages the psychological contract between the state and citizens, undermining local financial stability. It risks reducing local revenue, increasing tax collection costs, and limiting fiscal space for infrastructure development. The study suggests that Semarang’s government needs to adopt an adaptive governance framework with transparent tax allocation, digitalization of services, and persuasive policies to restore public trust and encourage compliance.

This research seeks to examine the influence of taxpayer knowledge, taxpayer awareness, and tax sanctions on the compliance of motor vehicle taxpayers in Boyolali Regency. Motor vehicle tax constitutes a significant component of regional original revenue; however, the level of revenue realization has not yet fully met the established targets, indicating the presence of compliance-related challenges. The study adopts a quantitative explanatory design. Primary data were obtained by distributing questionnaires to 100 motor vehicle taxpayers registered at the Boyolali Samsat Office, with respondents selected through accidental sampling based on the Slovin formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, following preliminary tests of validity, reliability, and classical assumptions. The findings demonstrate that taxpayer knowledge and taxpayer awareness exert a positive and statistically significant effect on motor vehicle taxpayer compliance. In addition, tax sanctions are also shown to have a positive and significant impact and represent the most dominant factor influencing compliance. These results are consistent with Attribution Theory and the Theory of Planned Behavior, which highlight the importance of both internal and external determinants in shaping taxpayer compliance behavior. This study is expected to provide empirical support for research on regional tax compliance and offer practical insights for local governments in developing strategies to improve motor vehicle tax compliance.

This study aims to analyze the effect of the implementation of e-Samsat and progressive tax on motor vehicle taxpayer compliance at the Bandung City Samsat Office III Soekarno-Hatta. The background of this study is based on the fact that the level of taxpayer compliance has not yet reached an optimal level, despite the government’s efforts to implement technology-based tax services and fair taxation policies. This research employs a quantitative approach, with data collected through questionnaires distributed to motor vehicle taxpayers. The collected data were analyzed using statistical methods to examine both partial and simultaneous effects of the variables.The results indicate that the implementation of e-Samsat has a positive and significant effect on motor vehicle taxpayer compliance. The convenience, speed, and efficiency provided by the e-Samsat system enhance taxpayers’ awareness and discipline in fulfilling their tax obligations. Furthermore, progressive tax is also proven to have a positive effect on taxpayer compliance. The application of higher tax rates based on the number of vehicles owned encourages a sense of responsibility and fairness among taxpayers. Simultaneously, the implementation of e-Samsat and progressive tax positively influences motor vehicle taxpayer compliance and contributes to the optimization of regional tax revenue. Therefore, continuous improvement of the e-Samsat system, along with the fair and transparent implementation of progressive tax policies, is essential to sustainably increase taxpayer compliance and support local revenue growth.

This study analyzes motor vehicle tax (PKB) compliance at the Binjai SAMSAT Office (2020–2024) using a quantitative descriptive approach. Significant fluctuations were detected: a drastic decrease in 2023 (83.98%) and a sharp increase in 2024 (167.91%). Service quality and taxpayer awareness have a positive effect on compliance. However, the tax amnesty policy and the effectiveness of fines have complex impacts and are strongly suspected of causing late payments and reducing the deterrent effect. The decrease in compliance in 2023 is thought to be related to the tax amnesty policy, which reduces incentives to pay on time. Conversely, the surge in compliance in 2024 can be explained as a response to improved services and a more intensive tax awareness campaign. While tax amnesty may help increase revenue in the short term, this study highlights the importance of consistent enforcement of sanctions to maintain long-term payment discipline. Recommendations include improving services, improving tax education, and evaluating fines and the tax amnesty policy. This research also emphasizes the need for a deeper understanding of the impact of amnesty policies on tax compliance patterns, as well as the crucial role of public awareness in increasing compliance with tax obligations. By utilizing empirical data, this study provides valuable insights for future tax policy improvements.  

Fenomena pelajar yang mengendarai kendaraan bermotor tanpa Surat Izin Mengemudi (SIM) merupakan permasalahan yang mengancam keselamatan lalu lintas serta mencerminkan rendahnya kesadaran hukum remaja. Penelitian ini bertujuan untuk menganalisis bagaimana pembelajaran Pendidikan Kewarganegaraan (PKN) mampu menginternalisasikan nilai-nilai hukum dalam membentuk sikap berkendara yang bertanggung jawab. Metode yang digunakan adalah pendekatan deskriptif kualitatif dengan desain studi kasus di SMPN 1 Ciamis. Teknik pengumpulan data meliputi wawancara mendalam, observasi pembelajaran, dan penyebaran kuisioner kepada siswa, guru, dan orang tua. Hasil penelitian menunjukkan bahwa meskipun pembelajaran PKN telah memberikan pemahaman normatif terhadap hukum lalu lintas, namun masih terdapat kesenjangan antara pemahaman dan implementasi. Faktor lingkungan sosial, pola asuh orang tua, serta lemahnya pengawasan eksternal menjadi kendala utama. Oleh karena itu, diperlukan pendekatan pembelajaran yang kontekstual, kolaboratif, dan terintegrasi dengan berbagai pihak untuk mengoptimalkan internalisasi nilai hukum.

This study aims to analyze the Samsat (Village Unit) communication strategy in improving taxpayer compliance with Motor Vehicle Tax (PKB) in Pandeglang Regency. The study employed a qualitative approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Informants were selected purposively, including internal Samsat personnel (heads of technical implementation units, socialization officers, social media administrators, Mobile Samsat coordinators, and the Regional Revenue Agency) and the public (compliant taxpayers, delinquent taxpayers, and community leaders). Data analysis was conducted using an interactive model through reduction, presentation, and drawing conclusions through source triangulation. The results indicate that communication strategies through direct outreach, social media, Mobile Samsat services, and the Tax Amnesty Program have proven effective in increasing taxpayer participation and compliance. The amnesty program, in particular, is effective in attracting delinquent taxpayers and has an impact on increasing regional revenue. This study concludes that an appropriate, consistent, and community-based communication strategy plays a crucial role in optimizing PKB revenue. These findings can serve as a reference for formulating more innovative and sustainable communication strategies to increase Regional Original Income (PAD).

This research is motivated by the phenomenon of declining compliance levels of motor vehicle taxpayers in Kediri Regency in the last five years, despite the provision of various modernization services. Motor vehicle tax itself is one of the main sources of regional revenue that is very important in supporting development and financing public services. This study aims to determine the effect of income levels, taxpayer awareness, and modernization of the tax administration system on motor vehicle taxpayer compliance in Kediri Regency in 2024. The research method used is quantitative with a causality approach. The population in this study were all motor vehicle taxpayers in Kediri Regency, with a sample of 100 respondents selected using probability sampling methods and simple random sampling techniques. Data analysis was performed using multiple linear regression with the help of the IBM SPSS Statistics program version 30. The results of the study indicate that partially, the variables of income level and taxpayer awareness have a significant effect on motor vehicle taxpayer compliance, while the modernization of the tax administration system has no significant effect. However, simultaneously, all three variables have a significant effect on motor vehicle taxpayer compliance. These findings demonstrate the importance of increasing awareness and community economic empowerment in encouraging tax compliance. Based on these findings, it is recommended that local governments and relevant agencies improve tax education and maximize the use of modern tax services to encourage higher public compliance. Furthermore, the results of this study indicate that despite the implementation of modernized tax administration systems, non-technical factors such as income level and taxpayer awareness still have a greater influence on motor vehicle taxpayer compliance. This suggests that improved technology and administrative systems alone are not sufficient to significantly improve tax compliance.

This research is motivated by the fluctuation in the level of motor vehicle taxpayer compliance in Nganjuk Regency, which raises the need to evaluate the factors that influence it. Tax knowledge, quality of tax services, and service modernization through the e-Samsat system are considered important variables in improving compliance. In addition, taxpayer awareness is expected to strengthen the influence of these variables. The main objective of this study is to analyze the influence of tax knowledge, service quality, and e-Samsat system modernization on taxpayer compliance, by placing taxpayer awareness as a moderating variable. This study uses a quantitative approach with a causal-comparative research type. Data collection was carried out by distributing questionnaires to 100 respondents selected using a purposive sampling technique. The data analysis method used is Moderated Regression Analysis (MRA) with the help of SPSS software version 27. The results of the study indicate that tax knowledge has a significant influence on taxpayer compliance. In contrast, the quality of tax services and e-Samsat modernization do not have a significant influence on compliance. Furthermore, taxpayer awareness was shown to significantly moderate the relationship between tax knowledge and compliance, but did not act as a moderator in the relationship between service quality or e-Samsat system modernization and taxpayer compliance. This finding indicates that increasing taxpayer awareness can strengthen the effectiveness of tax education. However, administrative and digital approaches cannot optimally increase compliance without being accompanied by stronger awareness among taxpayers themselves.

The research aims to determine the effect of taxpayer awareness, tax knowledge and service quality on motor vehicle taxpayer compliance in Sukoharjo Regency (Case Study at Samsat Sukoharjo). This study uses a quantitative approach using primary data obtained from distributing questionnaires to respondents. Research indicators are arranged based on a Likert scale to measure the variables studied. The population in this study were motor vehicle taxpayers registered at the Regional Revenue Management Unit (UPPD) Samsat Sukoharjo Regency. Sampling was carried out using a simple random sampling technique with a sample size of 100 respondents. Consisting of 25 respondents who filled out the printed questionnaire directly and 75 respondents who filled out the questionnaire online via Google Form. The collected data were processed using IBM SPSS version 23 software using descriptive statistical analysis methods, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, F tests, t tests and coefficients of determination. The results showed that the variables of taxpayer awareness and tax knowledge had a positive and significant effect on motor vehicle taxpayer compliance in Sukoharjo Regency. Meanwhile, the service quality variable has a negative and significant effect on motor vehicle taxpayer compliance in Sukoharjo Regency.

Taxes are the primary source of state revenue, and the Motor Vehicle Tax (PKB) is one of the regional taxes that contributes significantly to Regional Original Revenue (PAD). However, taxpayer compliance in the city of Medan remains suboptimal. This study aims to analyze the effect of awareness and education level on taxpayer compliance in paying motor vehicle taxes in Medan. The research method uses a quantitative approach with a survey technique involving 75 taxpayers. Data analysis includes validity and reliability tests, normality, multicollinearity, heteroscedasticity, and multiple linear regression analysis. The results show that both awareness and education level have a significant partial effect on taxpayer compliance, supported by significance values less than 0.05. Simultaneously, the two variables also have a significant influence, with an R Square value of 0.471. This means that 47.1% of the variation in taxpayer compliance is explained by awareness and education level. These findings indicate that improving taxpayer awareness and education is a crucial factor in increasing compliance with motor vehicle tax payments in Medan.

Manual collection of vehicle license plates is often inefficient and prone to errors, so an automatic identification system is needed. This research aims to implement and evaluate the performance of a license plate character detection system, focusing on the accuracy comparison between black and white base plates in Indonesia. The method used is Optical Character Recognition (OCR) with image preprocessing workflow including Grayscale, Gaussian Blur, and edge detection implemented in Google Colab. The system was tested using 100 primary data samples consisting of 50 black base plates and 50 white base plates. The findings showed that the system achieved a combined average accuracy of 84.36%. Specifically, it was found that the accuracy on the black base plate (85.40%) was slightly superior to that on the white base plate (83.32%). The implication of this study is that the change in license plate standards has a measurable technical impact on the ANPR system, where the findings can serve as a foundation for developers to calibrate the system to be reliable on both plate types during the transition period.

This research “looks at how the degree of motor vehicle taxpayer compliance in Sukoharjo Regency is affected by field raids, E-Samsat services, and Mobile Samsat. Quantitative research methodology is used, and primary data is gathered by distributing questionnaires to participants. A Likert scale served as the basis for the study instrument's design, which measured the variables under investigation. A total of 100 motor vehicle taxpayers who were registered at the Sukoharjo Regency Samsat Unit served as the study's participants. Out of this total, 50 respondents answered the survey online using a Google Form, while the other 50 respondents completed the questionnaire on paper. The accidental sampling approach was the sampling strategy utilized. The analysis's findings demonstrate that field raids and Mobile Samsat services significantly and favorably impact the degree of motor vehicle taxpayer compliance. In contrast, Sukoharjo RRegency's taxpayer compliance is significantly impacted negatively by the E-Samsat service.”

This research aims to analyze the considerations of the Judge inimposing a prison sentence of 9 (nine) months on the Defendant who, due to their negligence in driving a motor vehicle, caused the death of another person, which has corresponded with the actions of the defendant and the facts presented in the trial. The type of research that the author uses is Normative Juridical research (library research), which is research that studies document analysis using various secondary data such as legislation, court decisions, legal theories, and can include the opinions of scholars. This research shows that (1) The judge in imposing a prison sentence of 9 (nine) months on the defendant did not consider the actions of the defendant sufficiently, so the application of the prison sentence of 9 (nine) months was not appropriate considering the actions of the defendant, which were that the defendant saw the victim from a distance of 50 (fifty) meters, but the defendant did not attempt to stop his vehicle, merely trying to change lanes, and the victim also moved to the same lane, making the accident unavoidable. (2) The judge's decision to impose a prison sentence of 9 (nine) months on the defendant was in accordance with the facts presented during the trial which included the Defendant's Testimony, the Indictment by the Public Prosecutor, and the Demands of the Public Prosecutor.

This study aims to review the legal aspects and impacts of the vehicle tax amnesty policy on increasing Regional Original Income or PAD due to late payment of vehicle tax, which has become one of the strategies adopted by local governments to optimize tax revenues and maintain the validity of vehicle data. This study uses normative juridical as its approach to review laws and regulations and uses relevant literature studies. The results of the study reveal that normatively, this policy has a strong legal basis and has been empirically proven to be able to increase tax revenues in the short term. However, there is a potential for a long-term decline if the policy is not accompanied by adequate supervision and education. Therefore, harmonious, transparent implementation and increased socialization are needed to avoid taxpayer misunderstandings. This study contributes to the understanding of the importance of balance between fiscal incentives and the powerlessness of regional tax governance.

The One-Stop Administration Sistem (Samsat) serves as a key public service center, particularly for managing vehicle documentation and facilitating vehicle tax payments. This study aims to assess the level of innovation adoption in service delivery at the Samsat Ketintang office in South Surabaya, using indicators such as service innovation, communication channels, time span, and the social system involved in the adoption process. Employing a qualitative descriptive approach, data were collected from both primary and secondary sources through observations, interviews, and documentation. The findings indicate that the government encourages each Samsat office to implement annual innovations. At the South Surabaya Samsat, several new service innovations have been introduced to improve vehicle tax payment services. However, the adoption of these innovations is not immediate; challenges and obstacles still hinder full acceptance and implementation by the public. Based on these findings, the study offers recommendations to address the identified barriers and contribute to enhancing the quality of taxpayer services at the Samsat Ketintang office in South Surabaya.

This study aims to determine the role of digitalization in increasing the effectiveness of motor vehicle tax payments in Binjai City. This study uses a descriptive qualitative approach with data collection including observation, interviews, and documentation. The informants in this study consisted of 1 key informant and 3 supporting informants. The results of this study show that there are still many taxpayers who have difficulties in understanding the registration flow, payment methods, and printing documents such as SKPD. The lack of clear guidance in the application as well as delays in the submission of physical documents are the main obstacles. Therefore, the tax office in Binjai City has made various efforts to increase the effectiveness of Motor Vehicle Tax (PKB) payments. One way is to develop digital services that allow taxpayers to pay taxes online, so that it is faster and more efficient. In addition, officers also provide information media such as banners, video tutorials, and conduct direct counseling to the village office to increase public understanding of the digital payment mechanism.

Abstract. The motor vehicle tax amnesty program is a regional government policy aimed at encouraging taxpayers to fulfill their tax obligations, particularly those who are in arrears. This study aims to analyze the role of the motor vehicle tax amnesty program in increasing local revenue in the City of Sukabumi. A descriptive qualitative method was used, with data collected through observation. The results indicate that the implementation of the tax amnesty program has had a positive impact on increasing the number of taxpayers who settled their tax arrears and has significantly contributed to the growth of local revenue from the motor vehicle tax sector. The program also enhanced public awareness regarding timely tax payment. Therefore, the motor vehicle tax amnesty program can be considered effective as a short-term strategy to optimize local revenue, although follow-up policies are still needed to maintain long-term tax compliance. Keywords: tax amnesty, motor vehicle tax, local revenue, tax compliance   Abstrak. Program pemutihan pajak kendaraan bermotor merupakan salah satu kebijakan pemerintah daerah yang bertujuan untuk mendorong wajib pajak dalam memenuhi kewajiban perpajakannya, terutama bagi pemilik kendaraan yang menunggak pajak. Penelitian ini bertujuan untuk menganalisis peran program pemutihan pajak kendaraan bermotor dalam meningkatkan pendapatan asli daerah (PAD) di Kota Sukabumi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan teknik pengumpulan data melalui studi observasi. Hasil penelitian menunjukkan bahwa pelaksanaan program pemutihan pajak memberikan dampak positif terhadap peningkatan jumlah wajib pajak yang membayar tunggakan, serta berkontribusi signifikan terhadap peningkatan PAD dari sektor pajak kendaraan bermotor. Program ini juga mampu meningkatkan kesadaran masyarakat dalam membayar pajak secara tepat waktu. Dengan demikian, program pemutihan pajak kendaraan bermotor dapat dikatakan efektif sebagai strategi jangka pendek untuk mengoptimalkan penerimaan daerah, meskipun tetap diperlukan kebijakan lanjutan guna menjaga kepatuhan pajak dalam jangka panjang. Kata kunci: pemutihan pajak, pajak kendaraan bermotor, pendapatan daerah, kepatuhan pajak

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan, persepsi keamanan, dan kualitas pelayanan samsat online terhadap kepatuhan pembayaran pajak kendaraan bermotor di UPPD Kota Semarang III. Metodologi yang di gunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada masyarakat pengguna layanan samsat online. Hasil penelitian ini menunjukkan bahwa persepsi kemudahan dan persepsi keamanan memiliki pengaruh positif yang signifikan terhadap kepatuhan pembayaran pajak. Selain itu, kualitas pelayanan samsat online juga berpengaruh signifikan dalam meningkatkan kepatuhan wajib pajak. Hasil penelitian ini memberikan kontribusi yang berarti bagi pengembangan sistem pelayanan pajak yang lebih baik melalui platform digital. Selain itu, penelitian ini juga memberikan masukan bagi kebijakan pemerintah dalam rangka meningkatkan tingkat kepatuhan pajak masyarakat.

This study aims to analyse the trends and best practices of compulsory motor vehicle insurance in various countries as a lesson for Indonesia. The method used is literature observation with the traditional literature review method of articles published in international journals and practices that have been carried out by several selected countries, namely England, Germany, Kenya, India, Japan, the United States, Malaysia, Singapore and Australia. The results of the analysis show findings that most countries implement a compulsory motor vehicle insurance system. This insurance aims to provide financial protection to accident victims and encourage legal compliance among vehicle owners. Although this policy has provided significant benefits, such as reducing the financial burden on victims and more efficient dispute resolution, challenges such as high premiums, the complexity of the claims process, and uninsured vehicles still need to be overcome. The application of digital technology, including blockchain, is expected to increase transparency and efficiency in the claims process. Thus, this article highlights the importance of continuous improvement in the compulsory insurance system to ensure fair and effective protection for all parties involved. Based on these international practices, several recommendations for Indonesia include: strengthening mandatory insurance regulations, implementing technology in the insurance management system, increasing public insurance literacy, and developing policies that anticipate the emergence of autonomous vehicles. This study highlights the importance of learning from international experiences in developing an effective and sustainable compulsory motor vehicle insurance system in Indonesia.