IMPLEMENTASI SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) MELALUI LAYANAN DRIVE THRU PADA UPPD SAMSAT BANJARMASIN 2

Authors

  • Wina Septiana Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat
  • H. Kasyful Anwar Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat

DOI:

https://doi.org/10.20527/jrup.v2i2.33

Keywords:

PKB, Service, Drive Thru

Abstract

This study aims to determine the implementation of the Motor Vehicle Tax Collection System (PKB) through Drive Thru Services. Based on the results of research that has been carried out by researchers at UPPD Samsat Banjarmasin 2, PKB payment services through the Samsat Drive Thru service are an effort to improve services to provide convenience for the community. These conveniences include simpler requirements and procedures that are more practical and faster than paying PKB at the Samsat Office. The Samsat Drive Thru service has an effect on increasing revenue by 131.83% and contributing to PKB revenue by 1.73% in 2019 and increasing significantly by 4.31% in 2020.

References

Abdul Halim, d. (2020). Perpajakan: Konsep, Aplikasi, Contoh, dan Studi Kasus Edisi 3 Jakarta: Salemba Empat.

Anna Damayanti dan Teguh Budi Prasetya (2020). Manajemen Pelayanan Pajak Kendaraan Bermotor Dengan Sistem Drive Thru Di Samsat Kabupaten Bantul Dalam Meningkatkan Kepuasan Wajib Pajak.

Dewi Wahyuni Alzajar (2021). Implementasi Sistem Pemungutan Pajak Kendaraan Bermotor melalui layanan Drive Thru Kota Makasar. 21-26.

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Published

2021-11-27

Issue

Vol. 2 No. 2 (2021)

Section

Articles

License

Copyright (c) 2021 JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.