Muarief, Syahril (2025) PROSEDUR PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN PADA PROGRAM PEMUTIHAN DI KANTOR SAMSAT BALARAJA. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Fee (BBNKB) are two main components of Local Revenue (PAD) managed by the provincial government. The low level of taxpayer compliance has encouraged the Banten Provincial Government through the Balaraja Samsat UPT to organize a tax amnesty program as a strategy to increase tax revenue. This study aims to determine the procedures and calculations of PKB and BBNKB in the implementation of the tax amnesty program at Balaraja Samsat. The method used is descriptive qualitative with data collection techniques through observation, documentation, and direct interviews during industrial internship activities. The results of the study indicate that the calculation of PKB and BBNKB during the tax amnesty period still refers to the applicable rates and tax bases according to regional regulations, with the elimination of administrative fines as an incentive. The payment procedure is carried out through systematic stages that include document verification, physical vehicle checks (for name changes), issuance of SKPD, payment, issuance of new documents, and archiving. This program has been proven to increase taxpayer awareness and compliance, accelerate the vehicle administration process, and increase PAD. This study concludes that the tax amnesty program at Balaraja Samsat UPT is running according to applicable regulations and has a positive impact on regional tax management.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBNKB) merupakan dua komponen utama Pendapatan Asli Daerah (PAD) yang dikelola oleh pemerintah provinsi. Tingkat kepatuhan wajib pajak yang rendah mendorong Pemerintah Provinsi Banten melalui UPT Samsat Balaraja untuk menyelenggarakan program pemutihan sebagai strategi peningkatan penerimaan pajak. Penelitian ini bertujuan untuk mengetahui prosedur serta perhitungan PKB dan BBNKB dalam pelaksanaan program pemutihan di Samsat Balaraja. Metode yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara langsung selama kegiatan magang industri. Hasil penelitian menunjukkan bahwa perhitungan PKB dan BBNKB selama masa pemutihan tetap mengacu pada tarif dan dasar pengenaan yang berlaku sesuai peraturan daerah, dengan penghapusan denda administratif sebagai insentif. Prosedur pembayaran dilaksanakan melalui tahapan sistematis yang mencakup verifikasi dokumen, cek fisik kendaraan (untuk balik nama), penerbitan SKPD, pembayaran, penerbitan dokumen baru, hingga pengarsipan. Program ini terbukti meningkatkan kesadaran dan kepatuhan wajib pajak, mempercepat proses administrasi kendaraan, dan meningkatkan PAD. Penelitian ini menyimpulkan bahwa program pemutihan di UPT Samsat Balaraja berjalan sesuai regulasi yang berlaku dan memberikan dampak positif terhadap pengelolaan perpajakan daerah. | |||||||||
| Uncontrolled Keywords: | Motor Vehicle Tax, Transfer Fee, Tax Amnesty, Balaraja Samsat, Local Original Income. Pajak Kendaraan Bermotor, Bea Balik Nama, Pemutihan Pajak, Samsat Balaraja, Pendapatan Asli Daerah. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HE Transportation and Communications L Education > L Education (General) |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Syahril Muarief Syahril | |||||||||
| Date Deposited: | 10 Jul 2025 07:28 | |||||||||
| Last Modified: | 10 Jul 2025 07:28 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/50767 |
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