THE IMPACT OF THE ELIMINATION OF LEVIES ON THE LEVEL OF COMPLIANCE WITH MOTOR VEHICLE INSPECTIONS IN SAMARINDA CITY

DAMPAK PENGHAPUSAN RETRIBUSI TERHADAP TINGKAT KEPATUHAN UJI KENDARAAN BERMOTOR DI KOTA SAMARINDA

Abstract

This study examines the impact of eliminating vehicle inspection fees on compliance levels in Samarinda City. The policy stems from Law No. 1 of 2022 on Fiscal Relations between Central and Regional Governments, which abolished local levies for vehicle inspection services. Using a quantitative descriptive method supported by qualitative analysis, data were collected through surveys of 100 vehicle owners and interviews with officials at the Vehicle Testing Unit. A paired sample t-test was employed to assess compliance changes before and after the policy implementation. The findings indicate a significant 42.1% decrease in compliance following the removal of inspection fees. Key factors include weak enforcement mechanisms, reduced deterrent effects due to the absence of fines, and the prevalence of Over Dimension Over Loading (ODOL) vehicles avoiding inspection. Qualitative results reveal that most respondents perceive the policy as lacking direct benefits and incentives. The study concludes that fee elimination alone does not enhance compliance without strong monitoring systems and balanced sanctions. It recommends integrating fiscal reform with digital supervision and reward-and-punishment mechanisms to foster sustained compliance and road safety culture.

Keywords: fee elimination, vehicle inspection compliance, fiscal policy, ODOL, enforcement system.