EFEKTIVITAS PELAKSANAAN PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR DALAM MENINGKATKAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DI KOTA PAGARALAM SELAMA MASA PANDEMI COVID-19 (Studi Kasus pada Badan Pengelolaan Pendapatan Daerah Wilayah Pagaralam)

DEWA, BHAGUS SYAH and Ferina, Ika Sasti and Kesuma, Nilam (2022) EFEKTIVITAS PELAKSANAAN PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR DALAM MENINGKATKAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DI KOTA PAGARALAM SELAMA MASA PANDEMI COVID-19 (Studi Kasus pada Badan Pengelolaan Pendapatan Daerah Wilayah Pagaralam). Undergraduate thesis, Sriwijaya University.

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Abstract

This study was aimed to determine, describe and analyze the effectiveness of the implementation of the Motor Vehicle Tax Whitening Program in Pagaralam City. The type of this research is qualitative research. Sources of data used are primary and secondary data. The primary data sources in this study were obtained from interviews with the staff of the Regional Revenue Management Agency or the Samsat Office and taxpayers. The secondary data sources in this study were the target data and the realization of motor vehicle taxes obtained from the UPTB for Pagaralam Regional Revenue Management / Samsat Office and then reprocessed by researchers. Data acquisition techniques are observation, documentation and interviews. The theory in this study uses the theory of effectiveness according to Halim. The results of this study indicate that the level of effectiveness of the implementation of the vehicle tax whitening program in Pagaralam City is running effectively and successfully also has a considerable impact on increasing motor vehicle tax revenues in Pagaralam City during the Covid-19 pandemic in 2020 and 2021.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Efektivitas, Program Pemutihan Pajak Kendaraan Bermotor, Penerimaan Pajak Daerah
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Bhagus Syah Dewa
Date Deposited:	14 Nov 2022 06:41
Last Modified:	14 Nov 2022 06:41
URI:	http://repository.unsri.ac.id/id/eprint/81894

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