Skripsi

EVALUASI PENERAPAN PAJAK PROGRESIF KENDARAAN BERMOTOR PADA KANTOR SAMSAT UPTB PALEMBANG WILAYAH II

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Penilaian

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This study aims to evaluate the application of progressive tax on motorized vehicles in the UPTB Palembang Samsat Office Region II and the impact of implementing a progressive tax on motorized vehicles in the UPTB Palembang Samsat Office Region II. This type of research is qualitative descriptive with data collection techniques carried out by means of observation, interviews and documentation. The data analysis technique used consists of data reduction, data presentation, and drawing conclusions. The results of this study indicate that the evaluation of the application of progressive tax on motorized vehicles at the Samsat UTB Palembang Region II office has been good in terms of responsiveness and accuracy indicators. Indicators of effectiveness, efficiency, adequacy, poor alignment. The impact of implementing the progressive tax on motorized vehicles is to increase Regional Original Income (PAD) in terms of Motorized Vehicle Tax (PKB). Recommendations from this study are expected for the city government to review the progressive tax rate policy and its imposition not only for four-wheeled and two-wheeled motorized vehicles with a capacity of 500 cc and above, but also for two-wheeled vehicles in general with name, address and family card so that the objective of implementing a progressive tax on motor vehicles can be realized.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
	T99870	T1291332023		Available

Detail Information

Series Title

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Call Number

T1291332023

Publisher

Inderalaya : Jurusan Ilmu Administrasi publik, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sriwijaya., 2023

Collation

xiii, 71 hlm.; Ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

354.807

Content Type

Text

Media Type

unmediated

Carrier Type

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Edition

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Subject(s)

Jurusan Ilmu Administrasi Publik
Direktoral Jenderal Pajak

Specific Detail Info

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Statement of Responsibility

SEPTA

Other version/related

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