Kajian Komparatif Sebelum Dan Pasca Launching Samsat Keliling Dan Samsat Corner Mall Terhadap Penerimaan Pajak Kendaraan Bermotor Di Provinsi Sumatera Selatan
DOI:
https://doi.org/10.31334/reformasi.v7i2.1062Keywords:
Vehicle Tax, The Mobile of One-sop Administration Service Office (SAMSAT), SAMSAT Corner MallAbstract
The South Sumatera Government wants to achieve the targets set in the Local Own-source Revenue (LOR), of which 40 percent comes from the motor vehicle tax and motor vehicle transfer fees. However, the LOR revenue target through vehicle tax and motor vehicle transfer fees set in 2016 only reached around 50 to 60 percent. In an effort to improve services that get closer to the community and increase the collection of vehicle tax in order to achieve the LOR targets in South Sumatera Province, the Provincial Government has launched a special mobile One-stop Administration Services Office (SAMSAT) in 21 Regional Technical Implementation Unit (UPTD) SAMSAT in 17 districts/cities and SAMSAT corner mall which is in 4 malls in Palembang city.
The study aims to examine and analyze whether there are significant differences before and after the launching of mobile One-Stop Administration Service Office and SAMSAT corner mall on Vehicle Tax Revenue of South Sumatra ProvinceReferences
. Agoes, Sukrisno, dan Estralita Trisnawati. 2013. Akuntansi Perpajakan. Edisi 3. Jakarta: Penerbit Salemba Empat.
. Halim, Abdul, Icuk Rangga Bawono, dan Amin Dara. 2014. Perpajakan: Konsep, Aplikasi, Contoh dan Studi Kasus. Jakarta: Penerbit Salemba Empat
. Priyatno, Duwi. 2012. Cara Kilat Belajar Analisis Data dengan SPSS 20. Yogyakarta:Penerbit Andi.
. Sambodo, Agus. 2015. Pajak Dalam Entitas Bisnis. Jakarta: Penerbit Salemba Empat.
. Waluyo. 2008. Perpajakan. Buku 1 Edisi 8. Jakarta: Penerbit Salemba Empat.
. Republik Indonesia, Undang-Undang Nomor 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah.
. Republik Indonesia, Undang-Undang Nomor 28 Tahun 2007 Tentang Ketentuan Umum dan Tata Cara Perpajakan
. Republik Indonesia, Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah.
. Pemerintahan Provinsi Sumatera Selatan, Peraturan Daerah Nomor 3 Tahun 2011 Tentang Pajak Daerah dan Retribusi Daerah.
. Pemerintahan Provinsi Sumatera Selatan, Peraturan Gubernur Nomor 11 Tahun 2012 Tentang Pajak Daerah dan Retribusi Daerah
. https://id.wikipedia.org/wiki/Sistem_administrasi_manunggal_satu_atap
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in JURNAL REFORMASI ADMINISTRASI
Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-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 REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Majalah Ilmiah Bijak permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Majalah Ilmiah Bijak 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 REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will not be held liable for anything that may arise due to the author(s) internal dispute. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will only communicate with the corresponding author.
5. Miscellaneous
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani 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.