Pelayanan Pembayaran Pajak Kendaraan Bermotor Melalui Samsat Outlet Dalam Rangka Memudahkan Pembayaran Pajak Kendaraan Bermotor Di Samsat Outlet Plaza Metropolitan Tambun Kabupaten Bekasi

Supriyono Supriyono, Mansilla Oktaviani

Abstract


The study aimed to investigate and analyze motor-vehicle tax payment service through Samsat Outlet to facilitate motor-vehicle tax payment at Samsat Outlet of Plaza Metropolitan Tambun, to investigate the obstacles faced by the officers of Samsat Outlet in enhancing the service quality of Samsat Outlet of Plaza Metropolitan Tambun Bekasi regency, and to investigate the efforts done by the officers of Samsat Outlet of Plaza Metropolitan Tambun Bekasi Regency in enhancing the service quality. The study implemented qualitative research method. The study was conducted at Samsat Outlet of Plaza Metropolitan Tambun. The data collection was done by literary study, observation, interview, and documentation technique. The result of the study showed that the motor-vehicle tax payment service through Samsat Outlet was good, but it did not run optimally. The implementation of motor-vehicle tax payment through Samsat Outlet facilitated taxpayers in arranging their taxation payments, but there were some obstacles coming from internal and external factors, one of them was lack of human resources or tax authorities in giving service to taxpayers, inadequate facilities and infrastructures, low awareness of people in paying motor- vehicle tax, long and stacked queue that extended the waiting time.

Full Text:

PDF

References


BUKU :

Anggara, Sahya.2016. Ilmu Administrasi Negara. Bandung: CV Pustaka Setia Iriawan Mausuki, Beddy. 2017. Dasar-dasar Administrasi Publik. Depok: PT.Raja Grafido Persada

Kurnia Rahayu, Siti. 2017.Perpajakan (Konsep dan Aspek Formal). Bandung: Rekayasa Sains

Mufiz, Ali. 2015. Penganter Ilmu Administrasi Negara.Tanggerang Selatan: Universitas Terbukaa

Pahala Siahaan, Mariot. 2016. Pajak Daerah & Retribusi Daerah. Jakarta: Raja Grafindo Persada

Pandoyo. Sofyan, Moh. 2014. Metodologi Penelitian Keuangan Dan Bisnis.Bogor: INMEDIA

Rahman,Abdul. 2010.Panduan Pelaksanaan Administrsi Perpajakan.Bandung: Nuansa Cendikia

Rangkuti, Freddy. 2018. Measuring Customer Satisfaction. Jakarta: PT. Gramedia pustaka utama, anggota IKAPI.

Resmi, Siti. 2016. Perpajakan Teori danKasus. Jakarta Selatan: Salemba Empat

Rosdiana, Haula. 2010. Pengantar Perpajakan. Jakarta: Visi Media

Sugiyono. 2013. Metode Penelitian Kualitatif, Kuantitatif Dan R&D. Bandung: ALFABETA

Sugiyono. 2016. Metode Penelitian Kualitatif, Kuantitatif Dan R&D. Bandung: PT Alfabet

JURNAL :

Ulum, Bahrul. 2015. Kualitas Pelayanan Elektronik SAMSAT Pada Kantor SAMSAT Manyar Kertoarjo Surabaya Timur. Publika. Vol. 3 No. 02: Universitas Negeri Surabaya

Mulyawan,Ali. Novia, Dini. 2016. Aplikasi Pembayaran Pajak Kendaraan Bermotor Online Berbasis Web (Studi Kasus Di Samsat Soreang Kab. Bandung). Jurnal Computech & Bisnis, Vol. 10, No. 1, Juni 2016, 30-39

Praja, Surya Adi. 2017. Pelaksanaan Standar Pelayanan Pajak Kendaraan Bermotor Di Kantor Bersama Samsat UPT Kartanegara. Jurnal Administrative Reform, Vol 5, No. 2, Juni 2017 (103-111)

Hardianto, Willy Tri. Deda, Herluinus A. 2018. Kualitas Pelayanan Pajak Kendaraan Bermotor Di Samsat Kota Batu. Jurnal Ilmu Sosial dan Ilmu Politik ISSN 2442-6962 Vol. 7 No. 2

Tamburaka, Sulvariany. Awaluddin, Ishak. 2017. The Effeck of Service Wuality and Taxpayer Satisfaction on Compliance Payment Tax Motor Vehicles at Office One Roof System in Kendiri. The International Journal of Engineering and Science (IJES) Volume 6 Issue 11 Pages PP 25-34 2017 ISSN (e): 2319-1813 ISSN (p): 2319-1805

Syahputra. Warnasih R Lestari Cahya. 2015. Pengaruh Kualitas Samsat Outlet Terhadap Kepuasan Konsumen Bogor Trade Mall (Studi kasus Pada Pajak Kendaraan Bermotor). E-Proceeding of Management : Vol. 2 No. 3 Desember 2015 Pag 3907

PERATURAN UNDANG-UNDANG :

UU No 28 Tahun 2009 Tentang Pajak Daerah dan Reribusi Daerah PERPRES No. 5 Tahun 2015

Peraturan Gubernur Jawa Barat Nomor 33 Tahun 2013 telah disempurnakan menjadi peraturan gubernur No 11 Tahun 2016

INBERS 3 Menteri,Manhankam,Menkeu&MendagriNo. Pol.KEP/13/XII/1976, No.KEP-1693/MK/IV/12/1976, 311 TAHUN 1976INBERS, Menhankam, Menkeu & Mendagri No. INS /03/X/1988, No.5/IMK.013/1988, No. 13A Tahun 1988berdasarkan INBERS

Panglima Angkatan Bersenjata, Menkeu & Mendagri No.INS/02/II/1993, No. 01/IMK.01/1993, No.2A Tahun 1993INBERS Menhnkam, Menkeu & Mendagri No. Pol. INS/03/M/X/1999, No.6/IMK.014/1999, No 29 Tahun 1999

SURAT KABAR DAN LAINNYA :

Hestanto (Kepatuhan Wajib Pajak) https://www.hestanto.web.id/kepatuhan- wajib-pajak/ Diakses tanggal 20 maret 2020 WIB




DOI: https://doi.org/10.31334/jiap.v3i1.3001

DOI (PDF): https://doi.org/10.31334/jiap.v3i1.3001.g1434

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Jurnal Ilmu Administrasi Publik

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.