The Illomata International Journal of Management Ilomata International Journal of Tax & Accounting (IJTC) P-ISSN: 2714-9838; E-ISSN: 2714-9846 Volume 2, Issue 1 January 2021 Page No. 37-43 https://www.ilomata.org/index.php/ijtc 37 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 The Effectiveness of The Motor Vehicle Tax Tracker Team in Rawalumbu District, Bekasi City Rissa Ayu Cameliawati1, Ratih Kumala2 12Institute of Social and Management Studies STIAMI, Jakarta Correspondence: rissacamelia@gmail.com Submitted : December 13, 2020 Revised : December 26, 2020 Published : January 31, 2021 ABSTRACT The number of motorized vehicles has increased from year to year, but this has not been matched by the increase in the number of vehicles that have re-registered at the SAMSAT (One- Stop Integrated Service) Office in Bekasi City. With the activities of the investigating team, the investigating team plays an important role especially for tax actors who do not re-register at SAMSAT Bekasi City, where they remind taxpayers to pay motor vehicle tax. This study aims to analyze the effectiveness of the motor vehicle tax inspection team as well as the obstacles and efforts made in increasing motor vehicle tax revenue in Rawalumbu Village, Bekasi City. The author uses the theory of David Krech, Richard S, Crutchfield, and Egerton L. Ballachey Danim (2012: 119-120) in a book entitled Leadership Motivation and Effectiveness. This research is expected to be useful academically and practically. The method used in this research is descriptive qualitative. The results showed that the performance of the motor vehicle tax inspection team in Rawalumbu Village, Bekasi City was effective when measured by Beni Pekei's (2016) effectiveness criteria with a score of 100.38%. The obstacles faced in the effectiveness of the investigating team are the distance that is too far, the taxpayer's data is not up to date, and inadequate supervision by P3DW and SAMSAT. Meanwhile, efforts have been made, among others, Rawalumbu Village to cooperate with investigative teams and sub-districts to update taxpayer data periodically and to conduct socialization and education to taxpayers. Keywords: Vehicle Tax, Development of KTMDU, Effectiveness of Tracking Team. INTRODUCTION Taxes are mandatory contributions made by individuals or entities to local governments without balanced direct compensation that can be enforced based on the prevailing laws and regulations. The tax is designated to finance governance and regional development. Motor Vehicle Tax is a tax that is included in the direct tax category and is a local (regional) tax. Collected from motor vehicle holders. In this implementation, we still pay attention to the rules in improving services, namely the Joint Instruction of the Minister of Home Affairs, Minister of Security, and Minister of Finance regarding the implementation of SAMSAT No. NS / 03 / M / X / 1999, No. 29 of 2009 and No. 06 / MK.014 / 1999 concerning the Implementation of SAMSAT in the issuance of STNK, STCK, TNKB, PKB and BBNKB, and SWDKLLJ collection. The realization of Motor Vehicle Tax Revenues in 2016 reached 876,694,509,350, around 103.24%, of the target set by SAMSAT Bekasi City. In 2017, the revenue reached 953,111,404,325, around 104.44% of the target set by SAMSAT Bekasi City. Whereas in 2018 the https://www.ilomata.org/index.php/ijtc mailto:rissacamelia@gmail.com The Effectiveness of The Motor Vehicle Tax Tracker Team in Rawalumbu District, Bekasi City Cameliawati, & Kumala 38 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 revenue reached 1,054,502,291,475, around 104.87%. From the target set by SAMSAT Kota Bekasi. Every year the number of motorized vehicles increases but is not matched by an increase in the number of vehicles that re-register at the Bekasi City SAMSAT Office. Taxpayer compliance, especially for motor vehicle taxes, has decreased with the increase in the number of non-registered vehicles (KTMDU), indicating that taxpayer compliance is low. So that it becomes the potential for tax revenue from PKB taxes that must be explored. It can be seen that vehicles that do not re-register have decreased and increased in terms of percentage. In 2016 the percentage only reached 30.91%, then in 2017 the percentage increased to 34.97%, then in 2018, it decreased by a percentage of 25.60%. Data on the achievement of the tracking team's performance in 2019 has been accepted that there is no target set by the Bekasi City SAMSAT while for the achievement of its performance it reaches 957 taxpayers. Based on the Circular of the Governor of West Java No. 973/1483-Dispenda Regarding the Intensification of Motor Vehicle Tax Levies in West Java, a Vehicle Not Re-registration (KTMDU) search was carried out since 2016. The search was a collaboration between the West Java Samsat Advisory Team consisting of the West Java Province Revenue Service (Dispenda), West Java Police, and PT. Naga Bendu. In 2019 the Regional Opinion Management Center Office in the Bekasi City Region collaborates with the STIAMI INSTITUTE number 073/931/MOU/P3D-Kota Bekasi/VIII/2019 and Number 031/MOU/INSTITUT-STIAMI/VIII/2019 regarding strengthening Regional Taxes in Cities Bekasi to search with 87 students. The student is an active student of the STIAMI Campus in the expansion A with the Public Administration study program in the concentration of taxation who volunteers and serves as a motor vehicle tax tracking team at the Regional Regional Revenue Management Center (P3DW) Bekasi City. However, addressing the high motor vehicle taxpayers who do not re-register their vehicles. The problem lies in the KTMDU which is indicated by the number of taxpayers who avoid taxes. This is a problem faced by the search team or tax volunteers, namely because in its implementation it takes too long to wait for the data so that the search team has to wait until the data is available and the search team also experiences difficulties when visiting the motorized vehicle taxpayer. One of the intensively carried out efforts to make taxpayers obey is by providing a notification letter of the obligation to pay Motor Vehicle Tax to taxpayers after the payment is due. Taxpayers often fail to respond to these letters due to inequality in providing socialization or understanding of tax knowledge by tax officials. With this tracking team activity, the tracking team has an important role, especially for taxpayers who do not re-register at SAMSAT Bekasi City, namely by reminding taxpayers to make motor vehicle tax payments. The purpose of the problem to be discussed in this paper is to analyze the effectiveness of the motor vehicle tax tracking team in Rawalumbu District, Bekasi City, what obstacles are faced in the effectiveness of the motor vehicle tax tracking team, and what efforts are made to the obstacles that occur in the effectiveness of the tracking team. motor vehicle tax in Rawalumbu District, Bekasi City. METHODS The research method used in this research is the descriptive qualitative research method. This type of research based on the objectives used by researchers is descriptive research. The Effectiveness of The Motor Vehicle Tax Tracker Team in Rawalumbu District, Bekasi City Cameliawati, & Kumala 39 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 Descriptive research according to Neuman (2011:30) “Descriptive research presents a picture of the specific details of a situation, social setting, or relationship. The outcome of a descriptive study is a detailed picture of the subject”. Sources of data in this study are primary data, primary data used are interviews with one of the parties in the Rawalumbu District of Bekasi City and secondary data which are indirectly taken by researchers in the form of target data and realization of motor vehicle taxes, the KTMDU Development List at SAMSAT Bekasi City. and data on tax revenues made by the tracking team in Rawalumbu District, Bekasi City. The operationalization of the concept used in this study focuses on the problems in 2019 which consist of the effectiveness of the motor vehicle tax tracking team in Rawalumbu District, Bekasi City, as well as the obstacles and efforts faced by the motor vehicle tax tracking team in Rawalumbu District, Bekasi City. Data collection techniques in this study used several techniques that were needed regarding the object to be studied, namely by interview, documentation, and observation. In this study, the data analysis techniques used were credibility, transferability, dependability, and confirmability. RESULTS AND DISCUSSION Analysis of this study is related to the effectiveness of the motor vehicle tax tracking team in Rawalumbu District, Bekasi City. This study uses the theory of David Krech, Richard S. Crutchfield, and Egerton L. Ballachey in Danim (2012:119-120) which has 4 indicators, namely the number of results that can be issued, the level of satisfaction, creative products, and the intensity to be achieved. Effectiveness is a measure of the success or failure of an organization to achieve its goals. Effectiveness indicators describe the range of consequences and impacts (outcomes) of the program outputs in achieving program objectives. The greater the output contribution generated for the achievement of specified goals or objectives, the more effective the work process of an organizational unit will be. Table 1. List Vehicle Development Does Not Re-register in the 2016-2019 Fiscal Year Year KTMDU Potential Realization Rate Effectiveness (%) Criteria 2016 1.472.551 1,017,433 30.91 Ineffective 2017 1,593,978 1,038,526 34.97 Ineffective 2018 1,697,512 1,262,892 25.60 Ineffective 2019 1,609,441 1,200,674 25.40 Ineffective Total 5,833,482 4,519,525 77.48 Less Effective Source: Samsat Kota Bekasi, 2020 Based on the table above which was sourced from Samsat Kota Bekasi and processed by the author, it can be seen that the lack of awareness of motor vehicle taxpayers. This table explains that KTMDU has experienced a fairly good increase is in 2016 and 2017 alone. Although it increases every year, it is still classified as ineffective. In the table listing the development of KTMDU at the Regional Regional Revenue Management Center (P3DW), Bekasi City is still classified as ineffective, this is evident in 2018 only reaching 25.60% and 25.40% for 2019. And from 2016 to 2017 only experienced an increase of just 4%. Meanwhile, the effectiveness calculation formula described in Beni Pekei's theory (2016) explains that the effectiveness criteria are said to be effective if the percentage of effectiveness reaches 90%. The Effectiveness of The Motor Vehicle Tax Tracker Team in Rawalumbu District, Bekasi City Cameliawati, & Kumala 40 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 However, in this case, the Regional Regional Revenue Management Center (P3DW) is only able to reach less than 60%. As described above, to realize and support the program created by the Bekasi City P3DW, namely the Motor Vehicle Tax Tracking Team, is an organization that makes it easier for taxpayers and reminds us to pay motor vehicle taxes. Table 2. Target Data, Realization of Taxpayers and Tax Revenues conducted by the Rawalumbu District Tracking Team in 2019 Year for Target Achievement PKB Payment (IDR) % 2019 (Sept-Oct) 3,300 3,322 32,623,400 100.68 2019 (Nov-Dec ) 4,252 4,259 43,258,000 100.16 Total 7,552 7,581 75,881,400 100.38 In table 2 above that the data on tax revenue for the Rawalumbu sub-district tracking team was carried out for 4 months, namely in the sept-oct month, the achievement was only 3,322 data and payment of motor vehicle tax of IDR 32,623,400. In November, the achievement increased to 4,259 data, and taxpayers who paid motor vehicle tax were IDR 43,258,000, then the total tax revenue of the Rawalumbu sub-district tracking team for 4 months, the taxpayer made payments amounting to IDR 75,881,400. Based on the data above, it seems clear that the performance of the Tracking Team, Rawalumbu District, Bekasi City has been effective. This has proven to be able to realize the tax revenue target that is above the targeted amount. In 2019 month (Sept-Oct) the realization of tax achievement was 3,322 data with a tax revenue target of 3,300, so the effectiveness of tax revenue for the tracking team of Rawalumbu District, Bekasi City. It is known from the following calculations: Effectiveness = 3.322 3.300 𝑥 100% = 100,68% Based on the classification of the 2016 Beni Pekei effectiveness criteria, the tax achievement in Rawalumbu District, Bekasi City is very effective. In 2019 month (Nov-Dec) the realization of tax achievement was 4,259 data with a tax revenue target of 4,252, so the effectiveness of the tax revenue of the tracking team of theDistrict Rawalumbu of Bekasi City. This is known from the following calculations: Effectiveness = 4.259 4.252 𝑥 100% = 100,16% Based on the classification of the 2016 Beni Pekei effectiveness criteria, the tax achievement in Rawalumbu District, Bekasi City is very effective. So, based on the description above, the effectiveness of the motor vehicle tax tracking team in Rawalumbu District, Bekasi City has been very effective. If measured by the Beni Pekei 2016 effectiveness criteria which shows that the effectiveness in 2019 (Sept-Oct) is the target of 3,300 vehicle data from taxpayers and the realization exceeds the target of 3,322 vehicle data from taxpayers with a percentage of 100.68% and at (Nov-Dec) the target was 4,252 and the realization exceeded the target of 4,259 vehicle data from taxpayers with a percentage of 100.16%, then with a total percentage of 100.38%. Meanwhile, based on the size according to Halim in Ma et al (2013), it can be seen that the percentage of taxpayer awareness through KTMDU in 2016 is 30.91% in 2017, namely The Effectiveness of The Motor Vehicle Tax Tracker Team in Rawalumbu District, Bekasi City Cameliawati, & Kumala 41 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 34.97% in 2018, namely 25.60% and in 2019, namely 25.40. %. In this measure of effectiveness, if the percentage is below 60%, it is categorized as ineffective. The results of this study are supported by previous researchers, namely Jifly and Syamsah (2018) who revealed that there are still many taxpayers who do not actively report ownership or sales of motorized vehicles, so the realization of motor vehicle tax arrears is still low. While the results of research by Puspaningtyas Dyah (2015) state that motor vehicle tax revenue has been effective, but in the process, it has not been effective, because there are still several external obstacles such as the mediocre economic level of the community, low public awareness, many cases of motor vehicle theft, there is a low-cost green car program and there is no increase in a motorized vehicle. CONCLUSION The effectiveness of the motor vehicle tax tracking team in Rawalumbu District, Bekasi City has been running very effectively. If measured by the Beni Pekei 2016 effectiveness criteria which affect effectiveness in 2019 (Sept-Oct), the target is 3,300 vehicle data from taxpayers and the realization exceeds the target of 3,322 vehicle data from taxpayers with a percentage of 100.68% and on (Nov-Dec) the target was 4,252 and the realization exceeded the target, namely 4,259 vehicle data from taxpayers with a percentage of 100.16%, then with a total percentage of 100.38%. Meanwhile, based on the size according to Halim in Ma et al (2013), it can be seen that the percentage of taxpayer awareness through KTMDU in 2016 is 30.91% in 2017, namely 34.97% in 2018, namely 25.60% and in 2019, namely 25.40%. In this measure of effectiveness, if the percentage is below 60% it is considered ineffective. The obstacles faced include the distance that is too far, the lack of data updates, and there is still a lot of data that has not been changed so that when the search team searched the field it was not right on target, lack of awareness of motor vehicle taxpayers, lack of supervision of taxpayer data regarding addresses in SPKP2KB, The time constraints of the search team with a student background, form the motorized vehicle taxpayer data that was printed from the BAPENDA was too long. Efforts were made to overcome the program Rawalumbu District in collaboration with both the search team and the sub-district so that the distance traveled could be reached easily, updated again taxpayer data so that the tracking team can perform their duties properly and on target, provide socialization and education to taxpayers, provide education to the search team, distribute tasks to the tracking team so that areas in the KTMDU list can be reached properly, evaluation of the KTMDU program so that the target set can be maximally realized, and provide education to the tracking team so that they are not mistaken in providing information to taxpayers, speed up the printing of BAPENDA forms. REFERENCES Abdul, R. (2010). Panduan Pelaksanaan Adminitrasi Pajak: Untuk Karyawan, Pelaku Bisnis Dan Perusahaan. Bandung: Refika Aditama. Beni, P. (2016). Konsep dan Analisis Efektivitas Pengelolaan Keuangan Daerah di Era Otonomi. Jakarta: Taushia Danim, Sudarwan. (2012). Motivasi Kepemimpinan dan Efektivitas Kelompok. Jakarta : Rineka Cipta. The Effectiveness of The Motor Vehicle Tax Tracker Team in Rawalumbu District, Bekasi City Cameliawati, & Kumala 42 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 Darwin. (2010). Pajak Daerah dan Retribusi Daerah. Jakarta: Mitra Wacana Media. Djamal, M. (2015). Paradigma Penelitian Kualitatif . Yogyakarta: Mitra Pustaka. Dwikora., H. (2019). Perpajakan Indonesia Sebagai Materi Perkuliahan di Perguruan Tinggi Edisi 2. Jakarta : Mitra Wacana Media. Gord, I. B. (2020) (Jurnal Analisis Hukum ISSN : 2620-4959 (online), 2620-3715 (print) Volume 1, No. 1, April 2018 ). Efektivitas Pemberlakuan Tarif Progresif Bagi Pajak Kendaraan Bermotor Guna Meningkatkan Penerimaan Pajak. http://journal.undiknas.ac.id/index.php/JAH/article/view/244/pdf, diakses tanggal 17 Mei 2020. https://bapenda.jabarprov.go.id/cabang-pelayanan-pendapatan-daerah Kota-bekasi/ http://bapenda.bekasikota.go.id/page.php?q=Tentang-Badan-Pendapatan-Daerah Ilyas, Wirawan B., dan Richard Burton. (2013). Hukum Pajak. Edisi 6. Salemba Empat: Jakarta. Instruksi Bersama Menteri Dalam Negeri, Menteri Keamanan, dan Menteri Keuangan tentang pelaksanaan SAMSAT No. NS/03/M/X/1999, No. 29 Tahun 2009 dan No. 06/MK.014/1999 tentang Pelaksanaan SAMSAT dalam penerbitan STNK, STCK, TNKB, pemungutan PKB dan BBNKB serta SWDKLLJ. Iriawan, M. B. (2017). Dasar-Dasar Administrasi Publik dari dasar Kontemporer. Depok: Rajawali Pers. Kurnia., R. S. (2010). Perpajakan Indonesia: Konsep dan Aspek Formal. Yogyakarta: Graha Ilmu Kurnia., R. S. (2017). Perpajakan (Konsep dan Aspek Formal). Bandung : Rekayasa Sain. Lívia Moraes Marques Benvenutti A.B. (2016) The Effectiveness of Tax Incentive Policies in the Diffusion of Electric and Hybrid Cars in Brazil Graduate Program at Production Engineering Department https://www.researchgate.net/profile/Mauricio_Uriona_Maldonado/publication/310096 129_The_Effectiveness_of_Tax_Incentive_Policies_in_the_Diffusion_of_Electric_and_H ybrid_Cars_in_Brazil/links/5828c67e08ae5c0137f126c4/The-Effectiveness-of-Tax- Incentive-Policies-in-the-Diffusion-of-Electric-and-Hybrid-Cars-in-Brazil.pdf, diakses pada Tanggal 20 Mei 2020. Mahmudi. (2010). Manajemen Kinerja Sektor Publik. Jakarta. STIE YKPN. Mardiasmo. (2016). Perpajakan Edisi Revisi. Yogyakarta: Penerbit Andi. Meysa Sita Irfani, D. P. (2019) (Volume 3, Number 2, Tahun 2019, pp. 104-109. P-ISSN : 2614- 6533 E-ISSN : 2549-6409 ). Efektivitas Daya Pajak Dan Kontribusi Pajak Kendaraan Bermotor Tahun 2013-2017 Di UPT Pengelolaan Pendapatan Daerah Provinsi Jawa Timur Bondowoso. Universitas Muahammadiyah Jember, Jawa Timur, Indonesia https://ejournal.undiksha.ac.id/index.php/IJSSB/article/view/17583/10548, diakses tanggal 17 Mei 2020. Pohan, C. A. (2014) Pengantar Perpajakan. Jakarta: Mitra Wacana Media. Pramesthi, P. D. (Vol 4 No 3 tahun 2015 ). Evaluasi Efektivitas Penerimaan Pajak Kendaraan Bermotor Sebagai Sumber Pendapatan Asli Daerah Tahun 2010-2014 Provinsi Jawa Tengah. FakultasIlmuSosialdan Ilmu Politik Universitas Diponegoro Semarang. https://ejournal3.undip.ac.id/index.php/jpgs/article/view/8881/8631, diakses pada tanggal 17 Mei 2020. Samudra, A. (2015). Perpajakan di Indonesia Keuangan, Pajak dan Retribusi daerah. Jakarta: Raja Grafindo Persada. http://journal.undiknas.ac.id/index.php/JAH/article/view/244/pdf https://bapenda.jabarprov.go.id/cabang-pelayanan-pendapatan-daerah%20kota-bekasi/ http://bapenda.bekasikota.go.id/page.php?q=Tentang-Badan-Pendapatan-Daerah https://www.researchgate.net/profile/Mauricio_Uriona_Maldonado/publication/310096129_The_Effectiveness_of_Tax_Incentive_Policies_in_the_Diffusion_of_Electric_and_Hybrid_Cars_in_Brazil/links/5828c67e08ae5c0137f126c4/The-Effectiveness-of-Tax-Incentive-Policies-in-the-Diffusion-of-Electric-and-Hybrid-Cars-in-Brazil.pdf https://www.researchgate.net/profile/Mauricio_Uriona_Maldonado/publication/310096129_The_Effectiveness_of_Tax_Incentive_Policies_in_the_Diffusion_of_Electric_and_Hybrid_Cars_in_Brazil/links/5828c67e08ae5c0137f126c4/The-Effectiveness-of-Tax-Incentive-Policies-in-the-Diffusion-of-Electric-and-Hybrid-Cars-in-Brazil.pdf https://www.researchgate.net/profile/Mauricio_Uriona_Maldonado/publication/310096129_The_Effectiveness_of_Tax_Incentive_Policies_in_the_Diffusion_of_Electric_and_Hybrid_Cars_in_Brazil/links/5828c67e08ae5c0137f126c4/The-Effectiveness-of-Tax-Incentive-Policies-in-the-Diffusion-of-Electric-and-Hybrid-Cars-in-Brazil.pdf https://www.researchgate.net/profile/Mauricio_Uriona_Maldonado/publication/310096129_The_Effectiveness_of_Tax_Incentive_Policies_in_the_Diffusion_of_Electric_and_Hybrid_Cars_in_Brazil/links/5828c67e08ae5c0137f126c4/The-Effectiveness-of-Tax-Incentive-Policies-in-the-Diffusion-of-Electric-and-Hybrid-Cars-in-Brazil.pdf https://ejournal.undiksha.ac.id/index.php/IJSSB/article/view/17583/10548 https://ejournal3.undip.ac.id/index.php/jpgs/article/view/8881/8631 The Effectiveness of The Motor Vehicle Tax Tracker Team in Rawalumbu District, Bekasi City Cameliawati, & Kumala 43 | Ilomata International Journal of Tax & Accounting Volume 2 Issue 1, January 2021 Siahaan, M. P. (2010). Pajak Daerah Dan Retribusi Daerah. Jakarta: Rajawali Pers. Sjamsuddin., I. S. (2016). Dasar-dasar dan teori Administrasi Publik. Malang: Intrans Publishing. Sugiyono. (2015). Metode Penelitian Kuantitatif Kualitatif R&B. Bandung: : Aflabeta. Syamsyah, J. Z. (Jurnal Living Law ISSN 2087-4936 Volume 10 No 1 Januari 2018). Efektivitas Pajak Progresif Kendaraan Roda Dua Pada Sistem Administrasi Manunggal Satu Atap (Samsat) Di Wilayah Bogor Program Studi Ilmu Hukum Sekolah Pascasarjana Universitas Djuanda Bogor. https://unida.ac.id/ojs/livinglaw/article/view/1492/1134, diakses pada tanggal 17 Mei 2020. Undang-undang No 28 tahun 2009 pasal 1 angka 12 dan 13 tentang Pajak Kendaraan Bermotor. Waluyo. (2011). Perpajakan Indonesia. Jakarta : Salemba Empat. https://unida.ac.id/ojs/livinglaw/article/view/1492/1134