Evaluasi Penerapan Kebijakan Tarif Pajak Progresif Pajak Kendaraan Bermotor Di Kantor SAMSAT Kota Bekasi Tahun 2018-2022
DOI:
https://doi.org/10.31334/jiap.v4i3.3837Abstract
The role of the vehicle as a means of transportation makes the vehicle a major requirement. With the addition of vehicles each year, it is expected to be able to increase regional income from the taxation sector. One type of local tax revenue is obtained through motor vehicle taxes. Motor vehicle tax is a tax on motor ownership. The phenomenon in this study is that until there is an issue of abolishing vehicle tax fines and the abolition of progressive taxes, this is considered the right way to make people more obedient in paying taxes and to make motorized vehicle data records more valid. The purpose of this study is to evaluate the application of the Progressive Tax rate policy for Motor Vehicle Tax as an effort to increase local revenue at the Bekasi City Samsat Office, as well as the obstacles and efforts faced by the Samsat and Taxpayers in evaluating the implementation of the Progressive Tax rate policy. This research was conducted at the Bekasi City Samsat Office and the informants in this study were Progressive Taxpayers of Motor Vehicle Tax. This study uses a qualitative approach and descriptive research type. Collecting data in this study are observation, documentation, and interviews. The results of this study indicate that the progressive tax on motorized vehicle taxes in Bekasi City has been effective. Based on the theory of Evaluation Criteria according to William N. Dunn (2013, 28-29) which according to him to reassess a policy, criteria are needed, namely Effectiveness, Efficiency, Adequacy, Alignment, Responsiveness, and Accuracy which shows that the overall results have been running according to provisions of the progressive tax rate policy for motor vehicle taxes that apply at the Bekasi City Samsat office. Obstacles experienced by the Bekasi City Samsat Office, such as the lack of counseling on progressive tax collection, which causes a lack of public knowledge regarding the existence of progressive taxes.References
Buku dan Artikel
Harjo, D. (2019). PERPAJAKAN INDONESIA EDISI 2 (Supriyadi (ed.); 2nd ed.).Penerbit Mitra Wacana Media.
Dunn, W. N. (2013). Pengantar Analisis Kebijakan Publik. Amerika Serikat: Gadjah Mada University Press.Mardiasmo. (2019). PERPAJAKAN EDISI 2019 (D. Arum (Ed.); Edisi 2019). Penerbit Andi.
Website
https://bapenda.jabarprov.go.id/cabang-pelayananpendapatan-daerah-kota-bekasi/
https://bapenda.jabarprov.go.id/2017/04/04/yuk-mengenal-samsat/
https://www.pajak.go.id/id/pajak
Peraturan Perundang-Undangan
UNDANG UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH
PASAL 5 PERATURAN GUBERNUR JAWA BARAT NOMOR 52 TAHUN 2017 TENTANG PEDOMAN PENYALURAN DANA BAGI HASIL BANYAK DAERAH KEPADA PEMERINTAH DAERAH KABUPATEN/KOTA
PASAL 1 POINT 15 PERATURAN GUBERNUR JAWA BARAT NOMOR 02 TAHUN 2020 TENTANG TARIF PAJAK PROGRESIF
PASAL 13 PERATURAN GUBERNUR JAWA BARAT NOMOR 02 TAHUN 2020 TENTANG TARIF PAJAK KENDARAAN BERMOTOR DIATUR
PASAL 14 POINT 2 PERATURAN GUBERNUR JAWA BARAT NOMOR 02 PERHITUNGAN BESARAN POKOK PAJAK KENDARAAN BERMOTOR
UNDANG UNDANG NOMOR 28 TAHUN 2007 PASAL 1 AYAT (6) TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN. (n.d.).
UNDANG-UNDANG NOMOR 28 TAHUN 2007 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN (KUP). (n.d.).
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