Iskandar, Muhammad Rizky (2022) MEKANISME PENYETORAN DAN PELAPORAN PAJAK KENDARAAN BERMOTOR (PKB) PADA SISTEM ADMINISTRASI MANUNGGAL SATU ATAP (SAMSAT) KOTA SERANG. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The purpose of writing this final project is to find out how the Mechanism of Depositing and Reporting Motor Vehicle Taxes (PKB) in the One-Stop Manunggal Administration System. The writing method used is descriptive method. This writing uses primary data and secondary data obtained from employees of the Tax Information & Data Processing Section. Sources of data come from field studies and literature studies. How to collect data through observation, interviews with the treasurer in the Data Processing & Tax Information Section at the Serang City Samsat. Based on the results of the research obtained during the internship, namely the Mechanism of Depositing and Reporting Motor Vehicle Taxes (PKB) in the One-Stop Manunggal Administration System, it is in accordance with the Banten Province Regional Regulation Number 4 of 2019 Article 1 paragraph (5) concerning "Technical Implementing Units of the Revenue Management Service Region, hereinafter abbreviated as UPTD PPD, is the Technical Implementation Unit of the Regional Revenue Management Office of the Banten Province Regional Revenue Agency”. and implement it in accordance with the Banten Province Regional Regulation Article 1 paragraph (8) concerning “Motorized Vehicle Tax, hereinafter abbreviated as PKB, is a tax on ownership and/or control of motorized vehicles.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Tujuan dari penulisan tugas akhir adalah untuk mengetahui bagaimana Mekanisme Penyetoran dan Pelaporan Pajak Kendaraan Bermotor (PKB) Pada Sistem Administrasi Manunggal Satu Atap. Metode penulisan yang digunanakan adalah metode deskriptif. Penulisan ini menggunakan data primer dan data sekunder yang diperoleh dari pegawai Bagian Pengolahan Data & Informasi Perpajakan. Sumber data berasal dari studi lapangan dan studi kepustakaan. Cara pengumpulan data melalui observasi, wawancara kepada bendaharawan di Bagian Pengolahan Data & Informasi Perpajakan pada Samsat Kota Serang. Berdasarkan hasil penelitian yang diperoleh selama kegiatan magang yaitu Mekanisme Penyetoran dan Pelaporan Pajak Kendaraan Bermotor (PKB) Pada Sistem Administrasi Manunggal Satu Atap telah sesuai dengan Peraturan Daerah Provinsi Banten Nomor 4 Tahun 2019 Pasal 1 ayat (5) tentang “Unit Pelaksana Teknis Dinas Pengelolaan Pendapatan Daerah yang selanjutnya disingkat UPTD PPD adalah Unit Pelaksana Teknis Dinas Pengelolaan Pendapatan Daerah Badan Pendapatan Daerah Provinsi Banten” dan melaksanakan sesuai dengan Peraturan Daerah Provinsi Banten Pasal 1 ayat (8) tentang “Pajak Kendaraan Bermotor yang selanjutnya disingkat PKB adalah pajak atas kepemilikan dan/ atau penguasaan kendaraan bermotor. | |||||||||
| Uncontrolled Keywords: | Regional Tax on Motor Vehicle Tax (PKB) Pajak Daerah atas Pajak Kendaraan Bermotor (PKB) | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Muhammad Rizky Iskandar | |||||||||
| Date Deposited: | 26 Aug 2025 06:47 | |||||||||
| Last Modified: | 26 Aug 2025 06:47 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/52768 |
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