Implementasi Sistem Pemungutan Pajak Kendaraan Bermotor Menggunakan Sistem Layanan Drive Thru Di Kantor Bapenda

Wafiq Zulfia, Agni (2022) Implementasi Sistem Pemungutan Pajak Kendaraan Bermotor Menggunakan Sistem Layanan Drive Thru Di Kantor Bapenda. Other thesis, Universitas Islam Riau.

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Abstract

The government has made some of the latest innovations in motor vehicle tax collection both by online and the services provided by the Riau regional Revenue Agency which has launched samsat drive thru (paying taxes without getting off the vehicle), where the government has provided services that save time and make it easier for us without having to get off the vehicle, which aims to maintain health protocols to break the chain of the spread of covid 19. The program from the local government about samsat drive thru provides each 2 post service drive thru motor vehicles.Drive thru is one of the services as a form of implementation of the Quick Wins program launched by the National Police in collaboration with state-owned PT. Jasa Raharja and Riau provincial Revenue Agency. However, this drive thru program still lacks inadequate facilities and lack of public awareness that causes obstacles in the community in paying taxes. This type of research can be classified as a type of legal research this type of research can be classified as a type of empirical legal research, because in this study the author directly conducts research on the location or place under study in order to provide a complete and clear picture of the problem under study. The conclusion that can be obtained from the results of the study is first, the implementation of Motor Vehicle Tax Collection using the Drive thru system in the Office of Bapenda Riau Province where the collection process itself certainly has many obstacles encountered. The facilities provided by the government are inadequate. The concept of effectiveness is able to provide an overview of the success of an organization in achieving its goals. However, drive thru tax collection cannot be said to be effective due to several factors that occur.

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