PENERAPAN PROGRAM GERAI SAMSAT DI MALL PELAYANAN PUBLIK (MPP) DALAM MENGOPTIMALKAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DI KANTOR UNIT PELAYANAN PENDAPATAN DAERAH SAMSAT RANTAU

Authors

  • Ahmad Mustafa Program Studi Diploma III Perpajakan Fakultas Ekonomi Bisnis Universitas Lambung Mangkurat
  • Nor Hikmah Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat
  • Saprudin Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat

DOI:

https://doi.org/10.20527/jrup.v5i1.81

Keywords:

Samsat outlets, Public Service Mall (MPP), Motor Vehicle Taxes

Abstract

This study aims to describe the application of the public service mall (MPP) samsat outlet program in optimizing motor vehicle tax revenue. The types of data used are quantitative and qualitative data. The data sources used are primary and secondary data. The data collection techniques used are interviews and documentation. The data analysis technique used is descriptive. The results showed that the application of the public service mall (MPP) samsat outlet program in optimizing motor vehicle tax revenue can be seen from the contribution with an average of 1.83% to the total motor vehicle tax revenue, with total revenue from Samsat outlets reaching Rp. 607,216,000 and total motor vehicle tax revenue reaching Rp. 33,155,577,700.

References

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“Pajak Daerah”. (2009, September 15). Retrieved from https://peraturan.bpk.go.id

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“Penyelenggaraan Sistem Administrasi Manunggal Satu Atap Kendaraan Bermotor”. (2015, Januari 19). Jakarta Indonesai: Peraturan Presiden (Perpres) Nomor 5 Tahun2015, Retrieved fromhttps://peraturan.bpk.go.id/Details/41724/perpres-no-5-tahun-2015

Samudra dalam (Hadi, Dyah, & Saputri, 2018, 92-93) tentang “Pengertian, subjek dan objek pajak kendaraan bermotor”.

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Published

2024-06-26

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Section

Articles