Dharma Pratiwi, Ameylia (2023) IMPLEMENTASI PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KANTOR SISTEM ADMINISTRASI MANUNGGAL SATU ATAP (SAMSAT) KOTA SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Vehicle tax is a fee that is charged to the ownership and control of motorized vehicles that are calculated through government regulations. One-stop Administration Services Office of Serang City (Samsat Serang) is one of the government agencies tasked with collecting vehicle tax. The purpose of this final report was to determine the implementation and role of Vehicle Tax collection as a source of Original Regional Revenues in the Samsat Serang office using descriptive methods. The results of this final report are that Samsat has sought to maximize regional income through the vehicle tax sector by visiting showrooms, joint raids, mobile Samsat vehicles, tracking the address of tax arrears and trimming the bureaucratic system. As a result, regional income through vehicle tax exceeds a predetermined target of Rp. 116,716,300,000. While the total nominal value of the original regional income received from the vehicle tax per December 2019 is Rp. 131,731,617,500. This amount if presented has reached 112% of the initial target that has been determined with difference of Rp. 15,015,317,500. The obstacles that arise in the vehicle tax collection process by UPTD Samsat Serang are the inappropriate owner's identity, the deliberate negligence of the taxpayer and the lack of public awareness of the importance of paying taxes
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Pajak Kendaraan Bermotor adalah biaya yang dibebankan kepada kepemilikan dan/atau penguasaan kendaraan bermotor yang diatur perhitungannya. Samsat Serang merupakan salah satu instansi pemerintah yang bertugas mengimplementasi pemungutan pajak. Tujuan dari laporan tugas akhir ini adalah untuk mengetahui implementasi dan peran pemungutan Pajak Kendaraan Bermotor (PKB) sebagai sumber Penerimaan Asli Daerah (PAD) di kantor Samsat Kota Serang menggunakan metode deskriptif. Hasil dari penulisan tugas akhir ini adalah Samsat telah berupaya untuk memaksimalkan pemasukan daerah melalui sektor pajak kendaraan bermotor dengan penelusuran ke showroom, razia gabungan, Samsat keliling, penelusuran alamat penunggak pajak dan pemangkasan sistem birokrasi. Hasilnya, pemasukan daerah melalui pajak kendaraan bermotor melampaui target yang telah ditentukan yaitu sebesar Rp. 116.716.300.000,-. Sedangkan nilai nominal keseluruhan pemasukan asli daerah yang diterima dari pajak kendaraan bermotor per Desember 2019 adalah Rp. 131.731.617.500,-. Jumlah ini Jika dipersentasikan telah mencapai 112% dari target awal yang telah ditentukan dengan selisih nominal sebesar Rp. 15.015.317.500. Hambatan yang timbul dalam proses pemungutan pajak kendaraan bermotor oleh UPTD Samsat Serang terdiri dari Identitas Pemilik yang tidak sesuai, kelalaian wajib pajak yang disengaja dan kurangnya kesadaran masyarakat akan pentingnya membayar pajak. | |||||||||
| Uncontrolled Keywords: | Vehicle tax, Regional Income, One-stop Administration Services Office Pajak Kendaraan Bermotor, Pendapatan Daerah, Samsat | |||||||||
| Subjects: | Communication > Public Relations Science | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Mrs. Ameylia Dharma Pratiwi tiwi | |||||||||
| Date Deposited: | 26 Jun 2023 12:25 | |||||||||
| Last Modified: | 26 Jun 2023 12:25 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/25287 |
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