relation: https://eprints.untirta.ac.id/50767/
title: PROSEDUR PAJAK KENDARAAN BERMOTOR DAN BEA  BALIK NAMA KENDARAAN PADA PROGRAM PEMUTIHAN  DI KANTOR SAMSAT BALARAJA
creator: Muarief, Syahril
subject: HB Economic Theory
subject: HC Economic History and Conditions
subject: HE Transportation and Communications
subject: L Education (General)
description: 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.
date: 2025
type: Thesis
type: NonPeerReviewed
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language: id
identifier: https://eprints.untirta.ac.id/50767/1/Syahril%20Muarief_5503200043_Fulltext.pdf
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language: en
identifier: https://eprints.untirta.ac.id/50767/3/Syahril%20Muarief_5503200043_01.pdf
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identifier: https://eprints.untirta.ac.id/50767/4/Syahril%20Muarief_5503200043_02.pdf
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identifier: https://eprints.untirta.ac.id/50767/5/Syahril%20Muarief_5503200043_03.pdf
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identifier: https://eprints.untirta.ac.id/50767/6/Syahril%20Muarief_5503200043_04.pdf
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identifier: https://eprints.untirta.ac.id/50767/7/Syahril%20Muarief_5503200043_05.pdf
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identifier: https://eprints.untirta.ac.id/50767/8/Syahril%20Muarief_5503200043_Reff.pdf
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language: en
identifier: https://eprints.untirta.ac.id/50767/9/Syahril%20Muarief_5503200043_Lamp.pdf
identifier:   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.