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Amril Amril
Jurusan Teknik Elektro Politeknik Negeri Padang
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Journal : Benefit : Journal of Bussiness, Economics, and Finance

 1 
Evaluasi Kebijakan Pajak Progresif Untuk Kendaraan Bermotor Di Kabupeten Gowa : Dampak Dan Tantangan Arfah, Dwi Astuty; Amril, Amril; Karmila, Yusri
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 1 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i1.1118

Abstract

This research aims to evaluate the implementation of progressive motor vehicle tax policy in Gowa Regency, focusing on the impacts and challenges faced in its implementation. The method used in this research is qualitative with a descriptive approach. Data was collected through in-depth interviews with relevant parties, including Samsat employees, policy observers, and the public as taxpayers. The results show that the progressive tax policy has a positive impact on increasing local revenue as well as being an instrument to control the growth of private vehicles. However, its implementation still faces a number of obstacles, including the lack of integrated data systems between agencies, low public understanding of the policy, and the lack of adequate public transportation infrastructure. In addition, there are tax evasion practices carried out by some people. This study recommends the need for increased data integration, more intensive socialization, simplification of payment procedures, and development of public transportation as an effort to support the success of the policy. The findings are expected to be an input for local governments in formulating strategies to improve progressive tax policies in the future.
Co-Authors Abbas, Muchlis Abdul Khalik Abdullah, Muh Tang Abdullah, Muhammad Tang Agustin, Siti Maulidiya Ahmad Khoirul Fata Ahsyam, Fauziah Alwi, Nailis Sa’adah Aminuyati Andi Ahmad Yani, Andi Ahmad Andi Rahman Andriani Nasir ARDIANSYAH ARDIANSYAH Ardilla, Yola Arfah, Dwi Astuty Arham Rusli, Arham Aryani Sairun Asriyana, . Astika, Yuni Chairul Imam Dewi, Eva Efendi Efendi Emilia Emilia Endang Retnowati Fitri Rahayu Gazali Gazali Gita Susanti, Gita Gusrizal, Muhammad Hardiani . Hasan Sazali Hatni, Hatni Helmy Syamsuri, Helmy Hindarsyah, Eka Wahyu HM Baso, Muhammad Ihsan Ibrahim Ahmad Ibrahim Ibrahim Ihdina Gustina Ikbal Syukroni Inge Dwisvimiar Junaidi Junaidi Jusman, Ikhsan Amar Karmila, Yusri Kezia, Cristin Kholil, Syukur Lakasse, Syarifuddin Lazuardi, Dedy LUBIS, IRNA TRIANNUR Marselina, Eli Mawarli, Mawarli Meimunah SM Mentari, Ratnawati Mohd Roslan Mohd Nor Muammar Rinaldi Muchriana Muchran Muhammad Furqon Siregar Muhammad Subhan Mustika, Candra Nara, Nurdin Nur Ahyani Nur, Recky Pratiwi Nuralamsyah, Nuralamsyah Pausi, Rizal Pauzi, Rizal Putri Mauliza Putri, Endrika Widdia Rahmad Tri Hadi Ramananda, Vici Ramly, Ramly Randy, Muh. Fuad Rani Sri Agustina Rianawati Rianawati Riani Riani, Riani Rido Putra Rusita Dewi, Sintya Trisna Sairun, Aryani Selvi Aristantya Siregar, Rahmayani Sugito - Sukenti, Desi Susant, Gita SYAHPUTRA, OKY Syarifuddin Syarifuddin Tambak, Syahraini Vyn Amzar, Yohanes Vyn Amzar, Yohannes Yasen, Syahruddin Yuliadi Yuliadi Yusuf Hanafi Zahara Meutia Zaleha, Siti