Analisis Penerapan Pemungutan Pajak Kendaraan Bermotor Melalui Sistem Tanjak Di Kantor Bappenda Kota Pekanbaru

Prisca Yulinea, Dera (2022) Analisis Penerapan Pemungutan Pajak Kendaraan Bermotor Melalui Sistem Tanjak Di Kantor Bappenda Kota Pekanbaru. Other thesis, Universitas Islam Riau.

Text 181010692.pdf - Submitted Version Restricted to Repository staff only Download (3MB) | Request a copy

Abstract

The government has provided services both online and with services provided by the Riau Regional Revenue Agency, which has launched Samsat Tanjak (Samsat shuttle between villages), where the government has provided services and made it easier for us without having to queue to come to the city Samsat office. Pekanbaru, which aims to maintain health protocols to break the chain of spread of covid 19. The program from the local government regarding the Samsat Tanjak provides motorbike facilities equipped with a storage box at the back near the motorbike seat, and the government also makes the vehicle colorful with the aim of making it visible from afar. Named as samsat tanjak, the name tanjak is a characteristic of Riau, because so far the name tanjak is known as a traditional Malay head covering. However, the Samsat Tanjak program will collaborate with Samsat policy makers, namely the Riau Bapenda and Traffic Directorate of the Riau Police and also Jasa Raharja, which in practice will definitely find obstacles in the community in paying taxes. This type of research can be classified in the type of legal research. This type of research can be classified in the 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 being studied. The conclusions that can be obtained from the results of the study are First, the Effectiveness of Collecting Motor Vehicle Taxes Using the Tanjak Samsat System at the Pekanbaru Bapenda Office where the collection process itself certainly has many obstacles to face. Therefore, to measure the effectiveness of the implementation of motor vehicle tax collection, it can be done through a system theory approach where the input consists of registered taxpayers and the number of motorized vehicles, the process is seen from the tax payment flow and the output is in the form of paid taxes and taxes payable. So far the motorized vehicle collection system using the Tanjak system has inputs that have an impact on the community level, but the output on effectiveness cannot be measured properly because the accessibility of the climbing system has experienced ups and downs. Second, the influence of the Tanjak Samsat System that has been implemented at the Pekanbaru Bapenda greatly affects the level of society, but the output regarding the results of tax collection is not very effective because it is not in accordance with the principles of tax collection, namely the source principle, the domicile principle, the national principle, the juridical principle, Economic Principles and Financial Principles.

Actions (login required)

View Item