Alfiansyah, Ricki Aldi (2025) EVALUASI IMPLEMENTASI TAX AMNESTY DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT BALARAJA. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This paper aims to analyze how the evaluation of the implementation of Tax Amnesty in improving the compliance of motor vehicle taxpayers at SAMSAT Balaraja. Samsat Balaraja ranks first in the number of vehicles in arrears in 2022 and ranks second in the largest arrears in Banten in 2023. The research method used in this paper is qualitative research with the Creswell case study approach. The theory used as an analytical tool in this paper is the implementation evaluation theory according to Ripley, by assessing the implementation evaluation of 7 characteristics of implementation evaluation. The results of this study, first in terms of access to the implementation of the Tax Amnesty program at Samsat Balaraja, have not been maximized but are quite good, assessed from passive socialization that is not widely distributed which affects public knowledge about this program, second in terms of the scope of the implementation of the Tax Amnesty program at Samsat Balaraja, it is quite good although not optimal, as seen from 50-60% of taxpayers who have arrears participating in this program, third the frequency of the implementation of the Tax Amnesty program at Samsat Balaraja is good, as seen from the implementation of the program which is carried out every year, fourth it can be considered good as seen from the appreciation from the UPTD PPD Samsat Balaraja to taxpayers who are compliant with taxes, fifth the accuracy of the service is considered good as seen from the satisfaction of the community who participated in the Tax Amnesty program, sixth accountability is considered not good enough as seen from the absence of officers and complaint tools and not functioning according to their functions and there are still naughty individuals in this program, and finally the suitability of the program to the needs of the community is considered good as seen from taxpayers who feel the benefits of the Tax Amnesty program at Samsat Balaraja.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tulisan ini bertujuan untuk menganalisis bagaimana evaluasi implementasi Tax Amnesty dalam meningkatkan kepatuhan wajib pajak kendaraan bermotor di SAMSAT Balaraja. Samsat Balaraja menempati urutan pertama jumlah kendaraan yang menunggak pada tahun 2022 dan menempati urutan kedua tunggakan terbesar se-Banten 2023. Metode penelitian yang digunakan dalam tulisan ini yaitu penelitian kualitatif dengan pendekatan studi kasus Creswell. Teori yang digunakan sebagai pisau analisis dalam tulisan ini yaitu teori evaluasi implementasi menurut Ripley, dengan menilai evaluasi implementasi dari 7 karakteristik evaluasi implementasi. Hasil dari penelitian ini pertama dalam hal akses pelaksanaan program Tax Amnesty di Samsat Balaraja belum maksimal tapi cukup baik dinilai dari sosialisasi yang pasif tidak tersebar luas yang mempengaruhi pengetahuan masyarakat mengenai program ini, kedua dalam segi cakupan pelaksanaan program Tax Amnesty di Samsat Balaraja sudah cukup baik walaupun belum maksimal dinilai dari 50-60% wajib pajak yang memiliki tunggakan mengikuti program ini, ketiga frekuensi pelaksanaan program Tax Amnesty di Samsat Balaraja sudah baik dinilai dari pelaksaan program yang dilakukan setiap tahun, keempat bias dinilai baik dilihat dari adanya apresiasi dari pihak uptd ppd Samsat Balaraja kepada wajib pajak yang patuh pajak, kelima ketepatan layanan dinilai baik dilihat dari kepuasan masyarakat yang mengikuti program Tax Amnesty, keenam akuntabilitas dinilai belum cukup baik dilihat dari adanya petugas dan alat pengaduan yang tidak ada dan tidak berjalan sesuai fungsinya dan masih ada oknum nakal dalam program ini, dan yang terakhir kesesuaian program dengan kebutuhan masyarakat dinilai baik dilihat dari wajib pajak yang merasakan manfaat dari program Tax Amnesty di Samsat Balaraja ini. | |||||||||
| Uncontrolled Keywords: | Tax Amnesty, Implementation Evaluation, Taxpayer Compliance, Vehicle Tax Management Tax Amnesty, Evaluasi Implementasi, Kepatuhan Wajib Pajak, Pengelolaan Pajak Kendaraan | |||||||||
| Subjects: | J Political Science > JF Political institutions (General) | |||||||||
| Divisions: | 06-Fakultas Ilmu Sosial dan Ilmu Politik 06-Fakultas Ilmu Sosial dan Ilmu Politik > 65201-Program Studi Ilmu Pemerintahan |
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| Depositing User: | RICKI ALDI ALFIANSYAH | |||||||||
| Date Deposited: | 08 Jul 2025 02:06 | |||||||||
| Last Modified: | 08 Jul 2025 02:06 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/50481 |
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