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

Abstrak

This study aims to analyze the impact of the policy of eliminating levies on the level of compliance with periodic motor vehicle inspections in Samarinda City and identify factors influencing changes in compliance levels after the policy was implemented. This research is motivated by the implementation of Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments (HKPD), which eliminates levies on motor vehicle inspection services. The research method used is a quantitative descriptive approach supported by qualitative analysis. Primary data were obtained through a survey of 100 respondents who owned vehicles required to be inspected and interviews with managers of the Motor Vehicle Testing Technical Implementation Unit (UPTD). Data analysis was conducted using a paired sample t-test to determine changes in compliance levels before and after the policy was implemented. The results showed a significant decrease in compliance levels of 42.1% after the levies were eliminated. This decrease was influenced by a weak monitoring system, a reduced deterrent effect due to the absence of administrative sanctions, and an increase in Over Dimension Over Loading (ODOL) vehicles evading inspections. Qualitatively, the majority of respondents assessed that the elimination of levies had not provided direct benefits capable of increasing compliance motivation. The research findings indicate that the policy of eliminating levies has not been effective in increasing compliance without strong oversight, a proportional sanction system, and an adaptive service strategy. Therefore, local governments need to integrate fiscal reform with digital oversight and a reward-and-punishment approach to build a sustainable culture of transportation safety and compliance.