Evaluasi Penerapan Pemungutan Pajak Kendaraan Bermotor (PKB) Melalui Layanan Samsat Keliling
Abstract
This research aims to find out how to evaluate the implementation of the SAMSAT Keliling service program to the receipt of motor vehicle taxes on UPTD. Pendapatan Daerah Wilayah Kota Kupang. This study is a qualitative descriptive study using primary and secondary data. The primary data in question is an interview conducted to find out more about the collection of motor vehicle taxes through SAMSAT Keliling, while the secondary data in question is the target data and realization of motor vehicle taxes in Kupang City in 2017-2020 obtained from UPTD. Pendapatan Daerah Wilayah Kota Kupang. Data analysis techniques in this study use the analysis of the Effectiveness of MOBILE SAMSAT through interviews and analysis of the effectiveness of PKB acceptance and the contribution of SAMSAT Roving then interpret it in the classification of effectiveness and contribution criteria. The results of this study the effectiveness rate of PKB receipts is effective and the effectiveness of motor vehicle tax collection through THE MOBILE SAMSAT service is effective and the contribution of motor vehicle tax revenue through THE SAMSAT Mobile service is very contributing during the last 4 (four) years i.e. 2017-2020.
Downloads
References
Afidah, R. F. S., & Setiawati, E. (2022). Pengaruh Sistem Pemungutan Pajak Kendaraan Bermotor (PKB) Melalui Layanan Drive Thru, Samsat Keliling, dan E-Samsat Terhadap Kepatuhan Wajib Pajak (Studi Kasus WP PKB Roda Dua Samsat Kota Surakarta).
Riza. Pendidikan Nusantara, 2, 33–43. https://doi.org/10.52796/jpnu.v2i2.48.
Alverina, C. S., & Rahmi, N. (2022). Pengaruh Program E-Samsat dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Daerah Jakarta Pusat Program Studi Administrasi Publik , Fakultas Ilmu Administrasi Institut Ilmu Sosial dan Manajemen STIAMI , Indonesia. 2(6), 581–591.
Dewi, L. K. (2020). Analisis Kebijakan Program Samsat Keliling Dalam Meningkatkan Pendapatan Asli Daerah (Pad) Provinsi Lampung. Jisip, 2(1), 54–68. https://doi.org/10.24967/fisip.v2i1.654.
Halim, A. (2004). Akuntansi Keuangan Daerah Hal 167 (Vol. 8, Issue 2). https://doi.org/10.24002/kinerja.v8i2.898.
Ipu, R. V., Karamoy, H., & Kindangen, W. D. (2022). Kontribusi Pajak Kendaraan Bermotor Terhadap Peningkatan Pendapatan Asli Daerah di Kabupaten Kepualauan Talaud. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, Dan Hukum), 5(2), 827–836. https://ejournal.unsrat.ac.id/index.php/lppmekososbudkum/article/view/39456.
Mahmudi. (2010). Analisis laporan keuangan pemerintah daerah.
Masruri, M., & Muazansyah, I. (2017). Analisis Efektifitas Program Nasional Pemberdayaan Masyarakat Mandiri Perkotaan (PNPM-MP). Journal of Governance and Public Policy, 4(2). https://doi.org/10.18196/jgpp.4281.
Maulana, M. D., & Septiani, D. (2022). Layanan Samsat Keliling, E-Samsat Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Kasus pada Kantor Samsat Cianjur. Jurnal Akuntansi, 14(November), 231–246. https://journal.maranatha.edu/index.php/jam/article/view/4538%0Ahttps://journal.maranatha.edu/index.php/jam/article/view/4538/2323.
Mentayani, I., Rusmanto, & Selfia, L. (2015). Perkapita Pada Pemerintah Kabupaten / Kota Di Provinsi Kalimantan Selatan Tahun 2010-2013. 8(1), 1–19.
Purnandika, H. (2005). Pengaruh Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Studi Kasus Pada Pemerintah Daerah Istimewah Yogt.
Sabtohadi, J., & dkk. (2021). Pengaruh Sanksi Administrasi, Tingkat Pendapatan, Kesadaran Wajib Pajak, Sistem Samsat Drive Thru, Program E-Samsat dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Kantor Samsat Pati. Jurnal Gerbang Etam Balitbangda Kab. Kukar , 15(2), 41–50.
Sekaran, U. (2018). Research Methods For Business: A Skill-Building Approach Fourth Edition.
Undang-Undang RI. (2009). Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah Dengan Rahmat Tuhan Yang Maha Esa Presiden Republik Indonesia.
UU No.32 Pasal 157. (2004). Undang-Undang Republik Indonesia Nomor 32 Tahun 2004 Tentang Pemerintahan Daerah.
Waqidah, L. R. (2017). Kontribusi Penerimaan Pajak Kendaraan Bermotor (PKB) dari Layanan Drive Thru Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Madiun (pp. 1–117).
Copyright (c) 2023 Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors whose manuscripts are published in the Journal of Public Policy must agree to the following terms;
- Publication rights for all manuscript materials published are held by the editorial board with the author's consent.
- The legal formalities for digital access to the Journal of Public Policy are subject to the Creative Commons Attribution Sharealike (CC BY SA) license, which means the Journal of Public Policy has the right to store, redistribute, reformat, manage in a database, maintain, and publish the manuscript without seeking permission from the author as long as the author's name is included as the copyright owner.
- Published manuscripts are open access for the purpose of disseminating research results. Besides this purpose, the editorial board is not responsible for copyright law violations.
.png)
