EFEKTIVITAS PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) MELALUI LAYANAN SAMSAT KELILING (STUDI KASUS PADA SAMSAT DI MALANG RAYA)
| Main Author: | Rofia, Siti |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/15020/ |
Daftar Isi:
- This research is a comparative study entitled "Effectiveness of Motor Vehicle Tax Collection (PKB) Roving Through SAMSAT Services (A Case Study In Se SAMSAT Malang)". The purpose of this study is to analyze the effective level of service SAMSAT Roving against income tax receipts Se Malang well as describe the contribution of tax revenue from the financial services sector against acceptance Roving vehicle tax (PKB). Thus, researchers can determine whether there are changes in revenue receipts before and after the service Roving SAMSAT Se Malang. This research was carried out on tour in UPTD Se SAMSAT Malang (Malang North and stone city, Malang Malang City). Types and cracked the data in this study are secondary data in the form of Revenue Motor Vehicle reports, Roving and Realisation Proceeds SAMSAT PAD UPTD Se Malang (Malang North and Batu, Malang, Malang City) from 2008-2013, using the data acquisition techniques documentation. The analysis showed that the application of the circumference in UPTD Se samsat Malang hanay still less effective in certain places that have been effective overall in Malang application has been around samsat effective while in Batu and Malang North samsat application rudah circumference showed kefektifanya after calibration for 2 years while in Malang, the number of vehicles is higher than other areas kurag still effective. For kotribusi and motor vehicle tax growth after the implementation of the circumference can be said to be good samsat from year to year. Based on the analysis, it can be concluded that the application of taxes on motor vehicles traveling through samsat service was less effective.