TINJAUAN ATAS PROSEDUR PEMUNGUTAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR PADA KANTOR CABANG PELAYANAN DINAS PENDAPATAN PROVINSI JAWA BARAT WILAYAH KABUPATEN KUNINGAN (SAMSAT) 2012-2015

Ade Suryana, Endro Andayani, Maharani Maharani

Abstract


One component of tax that greatly influences regional income is the tax on transfer of motor vehicle title (BBNKB). However, the perceptions and knowledge of taxpayers are not good enough about the procedure for collecting tax on transfer of motor vehicle names (BBNKB). The purpose of this study is to review the procedure for collecting motorbike name transfer tax at the branch office of the revenue service office in West Java Province, Kuningan District (SAMSAT). In collecting data, the writer does practical work, observation, interviews and documentation studies, the method that the writer does is descriptive method. From the results of the research and data collection conducted by the author, it was concluded that in collecting the Motor Vehicle Service Transfer Fee (BBNKB) branch of West Java Province Kuningan District (SAMSAT), there were still less optimal services so that there were still third parties (brokers). In the implementation of the payment. other than that, the perception and knowledge of the taxpayers' community is not good about the Fee for Transferring the Name of Motorized Vehicles.


Keywords


the tax on transfer of motor vehicle title (BBNKB); Tax Collection; The perceptions and knowledge of taxpayers

Full Text:

PDF

References


Buku

Pohan,C. (2014). Pengantar Perpajakan, Jakarta : Mitra Wacana Media.

Darwin, (2010). Pajak Daerah dan Retribusi Daerah, Jakarta : Mitra Wacana Media.

Samudra, Azhari A. (2015). Perpajakan Indonesia, Jakarta : Raja Grafindo Persada.

Siahaan, Marihot P. (2010). Pajak Daerah dan Retribusi Daerah, Jakarta : Raja Grafindo Persada.

Suandy, Erly. (2015). Hukum Pajak, Jakarta : Salemba Empat.

Brotodihardjo, R Santoso. (2010). Pengantar Ilmu Hukum Pajak, Bandung: Refika Aditama.

Nurmantu, Safri. (2003). Pengantar Perpajakan, Jakarta : Granit.

. (2003). Dasar-dasar Perpajakan, Jakarta : Universitas Terbuka.

Pudyatmoko, Sri. (2009). Pengantar Perpajakan, Jakarta : Andi.

Samudra, Azhari. (2009). Perpajakan Di Indonesia Keuangan, Pajak dan Retribusi Daerah, Jakarta : PT Hecca Mitra Utama.

Siahaan, Mrihot. (2005). Pajak Daerah dan Retribusi Daerah, Jakarta : PT Raja Grafindo Persada.

Rizki, 2016. Biaya Balik Nama Kendaraan Bermotor. Bersumber dari https://www.cermati.com (Diakses tanggal 17 Juni 2016)

Nursalim, 2013. Pengertian Umum Perpajakan. Bersumber dari http://nursalim26.blogspot.co.id (Diakses tanggal 17 Juni 2016)

Widyatama, 2009. Pemungutan Pajak Bea Balik Nama Kendaraan Bermotor. Bersumber dari http://repository.widyatama.ac.id (Diakses tanggal 17 Juni 2016).

Dokumen

Undang – undang Republik Indonesia Nomor 28 Tahun 2009 perubahan Undang – Undang Republik Indonesia Nomor 334 Tahun 2000 tentang Pajak Daerah dan Retribusi Daerah.

Keputusan Gubernur Propinsi Jawa Barat Nomor 33 Tahun 2013 Tentang Petunjuk Pelaksanaan Peraturan Daerah Propinsi Jawa Barat Nomor 13 Tahun 2011 Tentang Pajak Daerah untuk Jenis Pungutan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor.




DOI: https://doi.org/10.31334/reformasi.v4i1.585

DOI (PDF): https://doi.org/10.31334/reformasi.v4i1.585.g365

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani

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

View My Stats

JURNAL REFORMASI ADMINISTRASI
Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani

ISSN : 2355-309X (Cetak), 2622-8696 (media online)
Email : [email protected] / [email protected]iami.ac.id
Website: http://ojs.stiami.ac.id/index.php/reformasi/index

 

 INDEXED BY :