ANALISIS IMPLEMENTASI PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) PADA KANTOR UPTD WILAYAH 1 SAMSAT BANDAR LAMPUNG

Agustuti Handayani and Cindy Damayanti Hendarly

No xajq7, OSF Preprints from Center for Open Science

Abstract: SAMSAT is a public service management system that will be carried out with three government agencies in the same building, this system is designed to accelerate activities (namely public services), so that these services are stored in one building. This one-stop cooperation involves several government agencies, including the National Police, the Regional Revenue Agency, and PT JasaRaharja (Persero). The National Police has the function of issuing STNK, local taxes to determine the amount of Motor Vehicle Tax (PKB) and Transfer of Motor Vehicle Title Fee (BBN-KB), as well as PT JasaRaharja, which applies a mandatory traffic accident fee (SWDKLLJ). The purpose of this research is to find out how the implementation of motor vehicle tax collection policies and the factors that influence the implementation of PKB policies. This type of research is descriptive qualitative research and in this study the authors also use the theory of policy implementation from Edward III. This theory uses 4 aspects, namely communication, resources, disposition, and bureaucratic structure. The research technique was carried out by interview, observation, and documentation in UPTD Region 1 SAMSAT Bandar Lampung. The results of this study reveal that the implementation of this policy has been quite effective. Then in this study there are supporting factors such as Adequate Human Resources. To meet this need, employees need to be equipped with the ability and professionalism to provide high-quality services based on the concept of human resource management or take advantage of complaints from the public about PKB payment services for them. And for the factors that hinder it due to public awareness of timely tax payments. Based on the results of this study, it is suggested that: It is mandatory to build awareness among all taxpayers who are disciplined in carrying out their tax obligations and tax officers who have more control over taxpayers who have never received disciplinary action in carrying out their tax obligations.

Date: 2021-04-28
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:xajq7

DOI: 10.31219/osf.io/xajq7

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