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Sulastiningsih
STIE Widya Wiwaha
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Journal : Economic Reviews Journal

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Analisis Pengaruh Pembayaran Pajak Melalui Aplikasi Signal, Pembayaran Online Lainnya, dan Layanan Night Drivethru Terhadap Penerimaan Pajak Kendaraan Bermotor di KPPD Kabupaten Sleman Rizka Angga Nuary; Sulastiningsih
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.915

Abstract

The Sleman Regency KPPD offers many types of services to the community in order to maximize tax revenue. There are three types of services that are interesting to study. The first is the SIGNAL application, which is an official digital application developed in collaboration with the Indonesian National Police Traffic Corps that provides online vehicle tax (PKB) payments and annual vehicle registration (STNK) approvals with identity verification (NIK/face) and electronic document output (e-TBPKP) and document delivery options. Second, other online applications, such as marketplaces/modern retail ecosystems and digital wallets that facilitate PKB payments based on payment codes/virtual accounts, which in practice still require validation at the counter. And the third is the Night Drivethru service, an afternoon-evening service (4:00 p.m. to 7:30 p.m. WIB) at the Sleman Regency KPPD that allows taxpayers to pay without getting out of their vehicles through a simplified process. These three types of services will be the subject of this study. This study analyzes the impact of these three payment services on Motor Vehicle Tax (PKB) revenue at the Sleman Regency Tax Office. The approach used is quantitative with multiple linear regression, preceded by descriptive statistics and classical assumption tests; all processing is done using IBM SPSS Statistics. The simultaneous test results show a significant model (F = 14.239; df = 3.36; p < 0.001) with adequate explanatory power (Adjusted R² = 0.505). Partially, Night Drivethru has a positive and significant effect on acceptance (B = 6,163,346; t = 4.415; p = 0.000), while Other Online Applications and SIGNAL Applications are not significant. These findings indicate that the ease of access to services outside working hours, as facilitated by Night Drivethru, is the most consistent driver of revenue, while digital services require further optimization so that their contribution to revenue becomes more apparent.
Co-Authors Abadi, Bintang Kasih Abdillah, Anang Agung Slamet Prasetyo Agusti, Ninda Putri Zulekha Sapta Alida, Andini Putri Ambarwati, Arum Ambarwati, Lilik Anindya, Vanisa Rahma Annasya Isna Khanifa Ary Sutrichastini Assery, Syeh Attamami, Ali Muchtar Baehaqi Beta Asteria Candra, Intan Ayu Damayanti, Ananda Puspa Darmawan Dewangga, Rio Dewi, Nadia Ayu Saraswati Diana Vitasari Dimas Rizky Kurniawan Eko Susanto Ema Suprihatin Endarwati, Siti Erlina Syamsiah Evi Erliyani Faiz Fernando, Muhammad Febriyanto Febriyanto Febriyanto Firdaus, Rafli Amar Fitrianingrum, Dina Hanifah Aprilia Hasanah Setyowati Hasanah Setyowati Hassanee, Narong Hidayatulloh Hidayatulloh Husna, Jaza Anil Jati Nugroho, Fajarrudin Joko Nursusilo Khalida Urfiyya Laili, Ina Rizqi Lailliyah*, Marwah Dian Lailliyah, Mafwah Dian Mada-o Puteh Mahamadaree Waeno Mahsun, Mohamad Marwah Dian Lailliyah* Mawaddah, Sulalatul Meidi Syaflan, Meidi Muhammad Rifqi Muhammad Subkhan Nanda, Audi Gita Neni Oktaviana Nugrohowati Ningsih, Wirdia Novia Nurdwijayanti Nugroho, Jalu Nugroho, Mohammad Awal Satrio Nurjanah, Ekawati Octavia, Elisya Pana, Valen Prasetyo, Agung Slamet Priyastiwi Purwati Purwati Puspa, Rio Azqy Beauty Rafif Raditya Muhrizal Ramadhan, Maulana Fajar Rastrasila, Dwika Renaldy, Fatkhan Riauwanto, Selamat Rizka Angga Nuary Rokhmah, Anisa Nur Safitri, Eva Sari, Ariesta Dewi Nila Sermi Setyowati, Rufaida Sholihati, Rizka Imanita Sri Diana Sri Mintowati Sri Mulyani Subkhan, Muhammad Suci Utami Wikaningtyas Sulistyowati, Ida Suryaningsih, Fatimah Sutrischastini, Ary Syahbilla Erza Prasiwi Syamsiah, Erlina Tama, Yudha Adi tri wahyuni Urfiyya, Khalida Urfiyya, Khalida Waeno, Muhammadare Wahyu Purwanto Wahyuningtiasari, Defi Welsi Anggraini Wijanarko, Bondan Aditya Wikaningtyas, Suci Utami Winata, Aldi Winoto, Tri Joko Yanuar, Muhammad Fadhil Adli Yoga Pradita Yulyana Edin Saputri Zaenab Alboneh Zulkifli Zulkifli