EFEKTIVITAS PEMBAYARAN PAJAK KENDARAAN BERMOTOR MELALUI E-SAMSAT ( ONLINE ) DI WILAYAH PELABUHAN RATU KABUPATEN SUKABUMI
Daftar Isi:
- This Final Project Report was prepared by Nurul Viqri Annisa, Student Identification Number 1941211014, with the title "Effectiveness of Payment of Motor Vehicle Taxes Through E-Samsat (Online) in the Pelabuhan Ratu Area, Sukabumi Regency". This report was prepared based on research conducted by the author at the Provincial Revenue Agency UPTD Regional Revenue Management Center for Sukabumi II Pelabuhan Ratu Regency. Motor Vehicle Tax is a tax on ownership and/or control of motorized vehicles. In the implementation of the collection is done at Samsat. The level of effectiveness of the motor vehicle tax on online payments. The analytical technique used in this research is qualitative analysis. The results of the study indicate that the effectiveness of paying motor vehicle taxes through E-Samsat has changed from year to year. From 2019 to 2020, it decreased by 7%, and 2021 experienced an increase of 17%. The obstacles that must be considered when making motor vehicle tax payments online are by increasing taxpayer awareness to pay taxes and conducting socialization to the public to make tax payments. And the level of effectiveness of online motor vehicle tax receipts at the Pelabuhan Ratu Samsat is in the effective category.