Efektivitas Pemungutan Pajak Kendaraan Bermotor Di Kota Kupang

JELANTI, Rosalia (2020) Efektivitas Pemungutan Pajak Kendaraan Bermotor Di Kota Kupang. Undergraduate thesis, Universitas Katolik Widya Mandira.

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Abstract

The purpose of this study was to determine the efftiveness of motor vehicle tax collection together with samsatkupang city area. This research uses descriptive qualitative research that provides an objective description or an appropriate explanation regarding the actual state of the object under study .the data collection technique is using interview methods. The results of data analysis prove that the effectiveness of motor vehicle tax collection in the city of kupang is already effective in the collection of motor vehicle tax. Although , there are still many obstacles faced,namely the lack of publicawarenes to pay taxes on time which results in many taxpayers who are in arrears .However , the tax payment procedure is good because it does not require a long time in the maintenance of motor vehicle tax payments. Taxes are a great source of state revenue so that they are used to carry out development for all Indonesian people. Taxes are collected from Indonesian citizens and become one of the obligations that can be enforced.one type of tax whose revenue is quite large is the motorvehicle tax. Motor vehicle tax is a type of provincial tax in whichthe collection is carried out in the office together with samsat .the office together with samsat city of south east nusa tenggara province involves three government agencies ,namely the regional revenue service ,the republic of Indonesian police , and PT. Persero insurance. However ,the current process of collecting motor vehicle tax is still not optimal due to the lack of public awareness to pay taxes on time. Bearing in mind the number of vehicles that continues to increase each year so that the collection of motor vehicle tax must be more effective , especially in collecting motor vehicle tax

Item Type: Thesis (Undergraduate)
Subjects: H Social Sciences > HE Transportation and Communications
H Social Sciences > HJ Public Finance
H Social Sciences > HV Social pathology. Social and public welfare
J Political Science > JS Local government Municipal government
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Publik
Depositing User: S.Fil Lake Primus Sani
Date Deposited: 06 Dec 2021 04:01
Last Modified: 06 Dec 2021 04:01
URI: http://repository.unwira.ac.id/id/eprint/4750

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