Analisis Efektivitas Pembayaran Pajak Kendaraan bermotor (PKB) Terhadap Penerimaan Pajak Kendaraan Bermotor
DOI:
https://doi.org/10.59086/jam.v1i2.136Keywords:
Effectiveness, Motor Vehicle TaxAbstract
The purpose of this study was to determine the level of effectiveness of motor vehicle tax payments and to analyze motor vehicle tax receipts at SAMSAR Medan Selatan. Data collection techniques used in this research are documentation and interviews. The analytical technique used in this research is descriptive statistical analysis and description of interview results. The results showed that the realization of motor vehicle tax revenues was above the target set in the budget at the beginning of the year with the realization value reaching the target and above 100%. Obstacles that need to be considered in increasing the realization of motor vehicle tax revenues are by increasing taxpayer awareness to report their motorized vehicle tax objects, by providing payment relief if on time, and the level of effectiveness of motor vehicle tax receipts at the South Medan SAMSAT is in the quite effective category.
Downloads
References
Abdullah, Ikhsan. 2018. Analisis Efektivitas Pajak Hotel Dalam Meningkatkan Pendapatan Asli Daerah (Pad) Kota Medan. Jurnal Pajak Feb UMSU.
Adriani, PJA. 2010. Teori Perpajakan. Jakarta: Salemba Empat.
Agoes, Sukrisno dan Estralita Trisnawati. 2013. Akuntansi Pepajakan edisi 3.Jakarta: Salemba Empat.
Bambang, Kesit, 2003, Pajak dan Retribusi Daerah, UII Press, Yogyakarta.
Hafsah. 2017. Efektivitas Pengendalian Intern Penerimaan Pajak Bumi Bangunan Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan, Jurnal Pajak Feb UMSU.
Halim A, Mujib Ibnu. 2009. Problem Desentralisasi dan Perimbangan Keuangan Pemerintahan Pusat-Daerah. Peluang dan tantangan pengelolaan sumber daya daerah.Sleman Yogyakarta : Pascasarjana UGM.
John Hutagaol, Wing Wahyu Winarno & Arya Pradipta. (2007). Jurnal Perpajakan Indonesia. Strategi Meningkatkan Kepatuhan Wajib Pajak , 6(2), 186-193.
Mahmudi. 2010.Manajemen Keuangan Daerah. Jakarta : Penerbit Erlangga. Mahmudi. 2011. Akuntansi Sektor Publik. Yogyakarta: UII Press.
Masrida, M., & Nasution, J. . (2022). Analisis Peranan Sistem Penagihan Piutang Negara Dalam Meningkatkan Efektifitas Kinerja pada Kantor Wilayah Direktoriat Jendral Keuangan Negara Medan. Mandiri : Jurnal Akuntansi Dan Keuangan, 1(2), 41–48.
Mardiasmo (1992), Perpajakan, Edisi 2 , Yogyakarta :Penerbit Andi Offset. Mardiasmo. 2009. Perpajakan, edisi revisi tahun 2009.Yogyakarta: Andi.
Mardiasmo, (2011), Perpajakan, Edisi Revisi 2011, Yogyakarta: Andi Offset. Raharjo (2011). Pngelolaan Pendapatan dan Anggaran Daerah.
Nainggolan, E. P. (2022). Pajak Bumi Dan Bangunan Dalam Perspektif Peningkatan Pendapatan Asli Daerah Kota Medan. Balance : Jurnal Akuntansi Dan Manajemen, 1(1), 1–6.
Yogyakarta: GrahaIlmu
Rahmawati, Lina. 2011. Pengaruh Penagihan Pajak Terhadap Pelunasan Tunggakan Pajak dan Implikasinya Pada Penerimaan Pajak. Fakultas Enonomi Universitas Komputer Indonesia: Skripsi (S1).
Rialdy, Novien. 2019. Analisis Efektivitas Penggunaan E-Filing atas Penerimaan Pajak Pada KPP Pratama Medan Belawan. Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Bisnis.
Rochmat Soemitro. 2004. Asas dan dasar perpajakan, Edisi Revisi, bandung : refika aditama
Samuelson dan Nordhaus, 2003. Ilmu Makroenomi,. McGraw-Hill. Media Global Edukasi.
Smeets , 2004, Dasar-dasar Perpajakan. Jakarta: Kelompok Yayasan. Obor. Sugiyono. 2013. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif,dan R&D. Bandung: Alfabeta.
Undang-Undang Nomor 28 Tahun 2009. Tentang Pengertian Pajak dan Retribusi Daerah.Jakarta
Undang-Undang Nomor 17 Tahun 2000. Tentang Pajak Penghasilan
Zulhamidah, Z., & Nasution, J. (2022). Analisis Sistem dan Prosedur Penerimaan Pendapatan Asli Daerah (PAD) Pada Badan Pengelolaan Pajak Dan Retribusi Daerah Kota Medan. Bursa : Jurnal Ekonomi Dan Bisnis, 1(2), 38–47.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Muhammad Irsan
This work is licensed under a Creative Commons Attribution 4.0 International License.
This is an open-access journal. All works are published under the Creative Commons license CC-BY which means that all content is freely available at no charge to the user or his/her Institution. Users are allowed to read, download, copy, write, improve, and create derivative creation even for other lawful purposes, this license permits anyone to, as long as they cite and license the derivative creation under similar terms
This work is licensed under a Creative Commons Attribution 4.0 International License.
