Implementasi kebijakan perubahan tingkatan tarif progresif pajak kendaraan bermotor di DKI Jakarta = Implementation of the change progresif rate levels policy of tax on vehicle in DKI Jakarta / Yudha Alief Aprilian
| Main Author: | Yudha Alief Aprilian, author |
|---|---|
| Format: | Masters Doctoral |
| Terbitan: |
, 2016
|
| Subjects: | |
| Online Access: |
http://lib.ui.ac.id/file?file=digital/2017-12/20432714-T46313-Yudha Alief Aprilian.pdf |
| ctrlnum |
20432714 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title>Implementasi kebijakan perubahan tingkatan tarif progresif pajak kendaraan bermotor di DKI Jakarta = Implementation of the change progresif rate levels policy of tax on vehicle in DKI Jakarta / Yudha Alief Aprilian</title><creator>Yudha Alief Aprilian, author</creator><type>Thesis:Masters</type><place/><publisher/><date>2016</date><description><b>ABSTRAK</b><br>
Tesis ini membahas tentang kebijakan perubahan tingkatan tarif progresif pajak
kendaraan bermotor di DKI Jakarta. Penelitian ini merupakan penelitian kualitatif.
Hasil analisis dalam penelitian ini menyatakan bahwa implementasi kebijakan
perubahan tingkatan tarif progresif pajak kendaraan bermotor belum
mencerminkan tujuan untuk menekan angka kepemilikan kendaraan bermotor dan
mengurangi kemacetan.Hal ini terjadi karena implementasi masih terkendala dari
sisi Regulasi dan Non Regulasi. Hasil penelitian menyarankan untuk
menyederhanakan tingkatan tarif dan memperbaiki administrasi pajakterutama
sistem dan basis data wajib pajak sehingga implementasi dapat berjalan baik dan
tujuan untuk menekan eksternalitas negatif akibat dari jumlah kendaraan bermotor
yang tidak terkendali dapat tercapai.
<hr>
<b>ABSTRACT</b><br>
This thesis discusses implementation of the change progresive rate levels policy of
tax on vehicle in DKI Jakarta. This study is a qualitative research. The results of
the analysis in this study stated that the implementation of policy changes in levels
of progressive tax rates do not reflect the purpose to reduce the number of motor
vehichles and reduce congestion. This occurs because the implementation still
constrained in terms of regulation and non-regulation. The researcher suggests to
simplify tariff rates and improve tax administration especially systems and
taxpayer data base, so that the implementation can run well and the objective of
suppressing negative externalities resulting from the number of vehicles that are
not controlled can be achieved.</description><subject>Tax administration and procedure</subject><subject>Tax on Vehicle</subject><identifier>20432714</identifier><source>http://lib.ui.ac.id/file?file=digital/2017-12/20432714-T46313-Yudha Alief Aprilian.pdf</source><recordID>20432714</recordID></dc>
|
| format |
Thesis:Masters Thesis Thesis:Doctoral |
| author |
Yudha Alief Aprilian, author |
| title |
Implementasi kebijakan perubahan tingkatan tarif progresif pajak kendaraan bermotor di DKI Jakarta = Implementation of the change progresif rate levels policy of tax on vehicle in DKI Jakarta / Yudha Alief Aprilian |
| publishDate |
2016 |
| topic |
Tax administration and procedure Tax on Vehicle |
| url |
http://lib.ui.ac.id/file?file=digital/2017-12/20432714-T46313-Yudha Alief Aprilian.pdf |
| contents |
<b>ABSTRAK</b><br>
Tesis ini membahas tentang kebijakan perubahan tingkatan tarif progresif pajak
kendaraan bermotor di DKI Jakarta. Penelitian ini merupakan penelitian kualitatif.
Hasil analisis dalam penelitian ini menyatakan bahwa implementasi kebijakan
perubahan tingkatan tarif progresif pajak kendaraan bermotor belum
mencerminkan tujuan untuk menekan angka kepemilikan kendaraan bermotor dan
mengurangi kemacetan.Hal ini terjadi karena implementasi masih terkendala dari
sisi Regulasi dan Non Regulasi. Hasil penelitian menyarankan untuk
menyederhanakan tingkatan tarif dan memperbaiki administrasi pajakterutama
sistem dan basis data wajib pajak sehingga implementasi dapat berjalan baik dan
tujuan untuk menekan eksternalitas negatif akibat dari jumlah kendaraan bermotor
yang tidak terkendali dapat tercapai.
<hr>
<b>ABSTRACT</b><br>
This thesis discusses implementation of the change progresive rate levels policy of
tax on vehicle in DKI Jakarta. This study is a qualitative research. The results of
the analysis in this study stated that the implementation of policy changes in levels
of progressive tax rates do not reflect the purpose to reduce the number of motor
vehichles and reduce congestion. This occurs because the implementation still
constrained in terms of regulation and non-regulation. The researcher suggests to
simplify tariff rates and improve tax administration especially systems and
taxpayer data base, so that the implementation can run well and the objective of
suppressing negative externalities resulting from the number of vehicles that are
not controlled can be achieved. |
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Universitas Indonesia |
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JAWA BARAT |
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2022-12-14T04:30:24Z |
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