Mareta Syah Putri, Deta (2024) EVALUASI PENERIMAAN DAN KEPATUHAN WAJIB PAJAK DALAM MEREALISASIKAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR (PKB) DI KANTOR SAMSAT CILEGON. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The final assignment report aims to determine taxpayer acceptance and compliance in realizing motor vehicle tax payments as well as the obstacles experienced by the Cilegon Samsat in maximizing motor vehicle tax revenue. Writing uses a descriptive method with data collection techniques in the form of observation, documentation and literature study. The object of writing is the Cilegon Samsat Office. The results of this paper show that taxpayer compliance is still lacking in making motor vehicle tax payments, the realization and receipt of motor vehicle tax is quite effective because it has achieved the specified target despite experiencing increases and decreases every year, as well as obstacles to the Cilegon Samsat in maximizing motor vehicle tax revenue.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Laporan tugas akhir ini bertujuan untuk mengetahui penerimaan dan kepatuhan wajib pajak dalam merealisasikan pembayaran pajak kendaraan bermotor serta kendala yang dialami Samsat Cilegon dalam memaksimalkan pendapatan pajak kendaraan bermotor. Penulisan menggunakan metode deskriptif dengan teknik pengumpulan data berupa observasi, dokumentasi, dan studi pustaka. Objek penulisan adalah Kantor Samsat Cilegon. Hasil penulisan menunjukkan bahwa kepatuhan wajib pajak yang masih kurang dalam melakukan pembayaran pajak kendaraan bermotor, realisasi dan penerimaan pajak kendaraan bermotor cukup efektif karena sudah mencapai target yang ditentukan meskipun mengalami kenaikan dan penurunan setiap tahunnya, serta kendala Samsat Cilegon dalam memaksimalkan pendapatan pajak kendaraan bermotor. | |||||||||
| Uncontrolled Keywords: | Evaluation, Acceptance, Compliance, Motor Vehicle Tax. Evaluasi, Penerimaan,Kepatuhan, Pajak Kendaraan Bermotor. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Mrs Deta Mareta Syah Putri | |||||||||
| Date Deposited: | 12 Jul 2024 10:07 | |||||||||
| Last Modified: | 16 Jul 2024 14:31 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/38053 |
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