Analisis Efektivitas Pemutihan Pajak Kendaraan Bermotor Di Samsat Jakarta Pusat Sebagai Upaya Peningkatan Penerimaan Pajak Daerah Tahun 2021
DOI:
https://doi.org/10.31334/jiap.v3i2.3142Abstract
During the covid-19 pandemic, motor vehicle tax revenues decreased due to decreased purchasing power. Therefore, the government provides a relief in the form of motor vehicle tax incentives with the implementation of bleaching motor vehicle tax as an effort to increase local revenue. This study aims to determine the effectiveness of bleaching as an effort to increase the original income of Central Jakarta in 2021. The research method used is qualitative with descriptive approach. Based on the results of research that has been carried out shows that the implementation of motor vehicle tax bleaching is running effectively, when compared to 2020, motor vehicle tax revenue in Central Jakarta has increased by Rp. 180,285,654,772.00 or 1.14%. This is due to the socialization of samsat officers in Central Jakarta continue to follow and supported by the motor vehicle tax incentives so as to increase local revenue.References
Pohan, Chairil Anwar. 2014. Pengantar Perpajakan Teori dan Konsep. Jakarta: Mitra Wacana Media.
Indradi, Sjamsiar Sjamsuddin. 2016. Dasar-Dasar dan Teori Administrasi Publik. Jawa Timur: Intrans Publishing.
Mardiasmo. 2018. Perpajakan Edisi Terbaru 2018. Yogyakarta: Penerbit Andi.
Nurmantu, Safri. 2003. Pengantar Perpajakan. Jakarta: Granit
Satori, Komariah. 2014. Metodologi Penelitian Kualitatif. Bandung: CV. Alfabeta.
Mardiasmo. 2002. Akutansi Sektor Publik. Yogyakarta: Penerbit Andi.
Hayat. 2017. Manajemen Pelayanan Publik. Depok: Rajawali Press.
Faried Ali, Baharuddin. 2014. Ilmu Administrasi dalam Pendekatan Hakikat Inti. Bandung: Refika Aditama.
Siahaan, Marihot Pahala. 2013. Pajak Daerah dan Retribusi Daerah. Depok: Raja Grafindo Persada.
Pohan, Chairil Anwar. 2021. Kebijakan Administrasi Perpajakan Daerah diIndonesia. Jakarta: Gramedia.
Koutur, Ronny. 2003. Metode Penelitian Untuk Skripsi dan Tesis. Jakarta: PPm.
Neuman. 2011. Metodologi Penelitian Sosial Pendekatan Kualitatif & Kuantitatif. Jakarta: PT. Indeks.
Mahmudi. 2015. Manajemen Kinerja Sektor Publik. Yogyakarta: UPP AMP YKPN.
Sugiyono. 2014. Metodologi Penelitian Kuantitatif dan Kualitatif R&D. Bandung: CV Alfabeta.
Wahyuni, Sri. 2020. Metoda Penelitian Akuntansi dan Managemen. Yogyakarta: UPP STIM YKPN.
Winardi. J. 2016. Manajemen Perubahan (Management of Change). Jakarta: Prenada Media Group.
Jurnal
Ulya, Himmatul. 2022. Efektivitas Program Pemutihan Pajak Kendaraan Bermotor dalam Meningkatkan Kepatuhan Wajib Pajak Membayar Pajak dalam Perspektif Maslahah Mursalah (Studi Kasus Pada Kantor Bersama SAMSAT Natal). Jambi: Faculty of Islamic economics and business UIN Sulthan Thaha Saifuddin. (Journal Of Islamic Accounting Competency Vol. 2 No. 1).
Elbaharidyana, Birgita. 2020. Analisis Efektivitas Pemutihan Pajak Kendaraan Bermotor Roda Dua Dalam Meningkatkan Pendapatan Asli Daerah Di Samsat Manyar Surabaya Timur Periode 2015 – 2019. (Jurnal Universitas Katolik Darma Cendika).
Siagian, Harry Sakti. 2021. Efektivitas Pajak Kendaraan Bermotor (Pkb) Pada Masa Pandemi Covid 19 di UPT Pengelolaan Pendapatan Simpang Tiga. (Jurnal IPDN)
Ni Made Darmakanti, Ni Kadek Ema Sri Febriyanti. 2021. Efektivitas Pemutihan Pajak Kendaraan Bermotor Pada Masa Pandemi. (Jurnal Pacta Sunt Servanda Vol.2 No.2, 2021)
Cristian Mardones, Belen Flores. 2018. Effectiveness of a CO2 tax on industrial emissions. (Journal of Energy Economics Volume 71, March 2018, Pages 370 - 382).
Charir Nuravivah. 2021. Insentif Pph 25 Bagi Pelaku Usaha Di Masa Pandemi. Jurnal UIN Satu Tuluagung.
Peraturan perundang-undangan
Undang-undang Republik Indonesia Nomor 28 tahun 2009 tentang Pasal 1 angka 12 dan 13 tentang pajak atas kepemilikan dan penguasaan kendaraan bermotor, diterapkannya pajak kendaraan bermotor ini bertujuan juga untuk menambah pendapatan daerah yang nantinya akan dapat bermanfaat untuk pembangunan daerah.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
