Anjani, Diva Maharani (2025) PROSEDUR PENDATAAN DAN PENELUSURAN KENDARAAN BERMOTOR BELUM MELAKUKAN DAFTAR ULANG (KBMDU) SEBAGAI UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK DI BAPENDA PROVINSI BANTEN. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Motor Vehicles That Have Not Renewed Registration (KBMDU) refer to vehicles that have not paid annual taxes for more than two years, which contributes to a decline in regional revenue from the Motor Vehicle Tax (PKB) sector. This study aims to explain the procedures of data collection and tracking for KBMDU and to evaluate strategies to improve taxpayer compliance in Banten Province. The method used in this research is a descriptive approach with data collection through observation, interviews, and documentation at the Regional Revenue Agency (Bapenda) of Banten Province. Tracking is carried out through direct visits to taxpayers’ addresses as well as via delivery services, to verify the vehicle’s status and provide education. The findings show that the data collection process includes stages such as data verification, temporary administrative blocking, and sending notification letters to taxpayers. Additional strategies include the optimization of information technology, inter-agency collaboration, and the regular implementation of tax amnesty programs. The structured approach in handling KBMDU has been found effective in improving vehicle data accuracy and maximizing PKB revenue. It is recommended that data integration be strengthened and digital services expanded to support a more effective and efficient motor vehicle tax administration system.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Kendaraan Bermotor yang Belum Melakukan Daftar Ulang (KBMDU) merupakan kendaraan yang tidak membayar pajak tahunan selama lebih dari dua tahun, yang berdampak pada berkurangnya penerimaan daerah dari sektor Pajak Kendaraan Bermotor (PKB). Penelitian ini bertujuan untuk menjelaskan proses pendataan dan penelusuran terhadap KBMDU serta mengevalusi strategi dalam meningkatkan kepatuhan wajib pajak di Provinsi Banten. Metode yang digunakan dalam penulisan ini adalah metode deskriptif dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi di Badan Pendapatan Daerah (Bapenda) Provinsi Banten. penelusuran dilaksanakan melalui kunjungan langsung ke alamat wajib pajak maupun menggunakan jasa ekspedisi, untuk memastikan status kendaraan dan menyampaikan edukasi. Berdasarkan hasil, proses pendataan mencakup tahapan verifikasi data, pemblokiran administratif sementara, serta pengiriman surat pemberitahuan kepada wajib pajak. Strategi tambahan yang digunakan mencakup optimalisasi teknologi informasi, kolaborasi dengan instansi terkait, serta program pemutihan pajak secara berkala. Pendekatan yang terstruktur dalam menangani KBMDU dinilai mampu meningkatkan validitas data kendaraan dan memaksimalkan penerimaan PKB. Disarankan agar penguatan integrasi data dan perluasan layanan digital terus ditingkatkan guna mendukung sistem administrasi perpajakan kendaraan bermotor yang lebih efektif dan efisien. | |||||||||
| Uncontrolled Keywords: | KBMDU, Motor Vehicle Tax, Bapenda, Taxpayer Compliance, Data Collection, Tracking. KBMDU, Pajak Kendaraan Bermotor, Bapenda, Kepatuhan Pajak, Pendataan, Penelusuran. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Diva Maharani Anjani | |||||||||
| Date Deposited: | 19 Aug 2025 06:36 | |||||||||
| Last Modified: | 19 Aug 2025 06:36 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/52115 |
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