Kurnia, Geisha Putri (2025) PROSEDUR PEMBAYARAN PAJAK KENDARAAN BERMOTOR LIMA TAHUNAN YANG TERKENDALA BLOKIR PASCA JUAL BELI PADA SAMSAT KOTA SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Motor Vehicle Tax (PKB) is a crucial source of regional revenue, closely linked to vehicle ownership rates and the legal status of motor vehicles within a given area. In practice, various administrative hurdles can impede the tax payment process. One such obstacle is the blocking of vehicle data after a sale and purchase transaction, particularly when the new owner fails to complete the ownership transfer process. This condition frequently obstructs the five-year tax payment process, especially within the operational environment of Samsat. The aim of this final project report is to explain and analyze the five-year motor vehicle tax payment procedure that encounters obstacles due to blocking after a sale and purchase transaction at the One-Stop Administration System (Samsat) in Serang City. The methodology employed in this study is descriptive, with data collection techniques including observation, direct interviews with Samsat officers, and the study of relevant regulatory documents. The findings indicate that the five-year tax payment procedure, when impeded by blocking, necessitates several additional steps, such as submitting a request for unblocking by the new owner, proceeding with the ownership transfer process, and undergoing data verification by the police. This paper recommends increased public outreach regarding the importance of ownership transfer and the implications of vehicle blocking, in order to expedite and simplify public services in the motor vehicle tax sector.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Pajak Kendaraan Bermotor merupakan salah satu sumber pendapatan daerah yang penting dan berkaitan erat dengan tingkat kepemilikan serta legalitas kendaraan bermotor di suatu wilayah. Dalam pelaksanaannya, terdapat berbagai kendala administratif yang dapat menghambat proses pembayaran pajak, salah satunya adalah pemblokiran data kendaraan pasca jual beli yang tidak disertai dengan proses balik nama oleh pemilik baru. Kondisi ini kerap menjadi hambatan dalam pembayaran pajak lima tahunan, khususnya di lingkungan kerja Samsat. Tujuan penulisan Laporan Tugas Akhir ini untuk menjelaskan dan menganalisis prosedur pembayaran pajak kendaraan bermotor lima tahunan yang terkendala blokir pasca jual beli pada Sistem Administrasi Manunggal Satu Atap (Samsat) Kota Serang. Metode yang digunakan dalam penulisan ini adalah metode deskriptif, dengan teknik pengumpulan data melalui observasi, wawancara langsung dengan petugas Samsat, serta studi dokumen regulasi terkait. Hasil dari penulisan ini menunjukkan bahwa prosedur pembayaran pajak lima tahunan yang terkendala blokir memerlukan beberapa tahapan tambahan, seperti pengajuan pencabutan blokir oleh pemilik baru, proses balik nama, serta verifikasi data oleh pihak kepolisian. Penulisan ini menyarankan adanya peningkatan sosialisasi kepada masyarakat mengenai pentingnya balik nama dan dampak dari pemblokiran kendaraan, agar mempercepat dan mempermudah pelayanan publik di sektor pajak kendaraan bermotor. | |||||||||
| Uncontrolled Keywords: | Motor Vehicle Tax, Vehicle Blocking, Ownership Transfer, Samsat, Payment Procedure Pajak Kendaraan Bermotor, Blokir Kendaraan, Balik Nama, Samsat, Prosedur Pembayaran | |||||||||
| Subjects: | H Social Sciences > Public Administration H Social Sciences > H Social Sciences (General) |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Geisha Putri Kurnia | |||||||||
| Date Deposited: | 02 Sep 2025 02:02 | |||||||||
| Last Modified: | 02 Sep 2025 02:02 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53089 |
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