Program For Implementing Samsat Enrekang Motor Vehicle Tax Breaking Program For Taxpayers

Muhammad Khaedar Sahib, Andi Arifwangsa Adiningrat, Andi Jam'an, Nurhikmah Nurhikmah

Abstract


The purpose of this study is to find out the optimization of the motor vehicle tax bleaching program in increasing taxpayer compliance in paying taxes at the Samsat Enrekaang office. The research object of this Final Project is "Efforts to increase awareness of taxpayers in paying taxes and paying more attention to the time of payment so as not to be fined". The data analysis technique used is applied quantitative techniques using the method of data collection, data reduction, data presentation and conclusion. The results of this study indicate that the existence of the Motor Vehicle Tax Bleaching program also increases public awareness in paying motorized vehicle taxes in Enrekang Regency. This Tax Bleaching Program also increases Local Own Revenue in the motor vehicle tax sector until the targets set are achieved.


Keywords


Taxes and Regional Levies, Motorized Vehicle Taxes, and Tax Bleaching.

Full Text:

PDF

References


Afni, Nur. (2021). Optimalisasi Penerapan Peraturan Gubernur Nusa Tenggara Timur Nomor 57 Tahun 2020 Tentang Tax Amnesty Pemberian Keringanan dan Pembebasan Sanksi Administrasi Pajak Kendaraan Bermotor Untuk Rakya Nusa Tenggara Timur. Karya Tulis Ilmiah. Makassar : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar.

Adil, M. (2022). Accountability and Transparency in the Public and Private Sector. International Journal Of Humanities Education and Social Sciences (IJHESS), 1(6).

Adiningrat, A. A., Ruhayu, Y., Rustan, R., Wahyuni, S., & Fitrianti, A. N. (2022). The Effect of Financial Literature and Islamic Work Motivation on the Performance of Food Micro, Small and Business Enterprises (MSMEs) in Makassar City. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30836-30845.

Adiningrat, A. A., & Warda, W. (2023). The Development of Intensity Model on Technopreneurship to Improve Turnover in Micro, Small and Medium Enterprises (MSMEs) Culinary in Makassar, Indonesia. International Journal of Economics Development Research (IJEDR), 4(2), 218-228.

Abdi, M. N., Suarni, A., & Arham, A. (2022). Analisis Kepailitan Perusahaan Yang Tercatat di BEI Sub Sektor Telekomunikasi. Jurnal Multidisiplin Madani, 2(6), 2705-2716.

Arman, A. (2021). Analysis of Motor Vehicle Tax Revenues before and after the Tax Kring. Point of View Research Accounting and Auditing, 2(2), 144-149.

Arman, A., & Mira, M. (2021). Does Tax Avoidance Make Do Earning Opacity?. Atestasi: Jurnal Ilmiah Akuntansi, 4(1), 88-95.

Arman, A., Mira, M., Masrullah, M., Agustan, A., Firmansyah, F., & Aditya, R. (2023). Financial Literacy and Assistance in Compiling Independent Financial Reports Using Expense IQ Money Manager. Technium Sustainability, 4, 7-12.

Arsal, M. (2021). Impact of earnings per share and dividend per share on firm value. ATESTASI: Jurnal Ilmiah Akuntansi, 4(1), 11-18.

Arsal, M., & Arsal, D. (2019, August). Urban forest and financial resources perspective in Indonesia. In IOP Conference Series: Materials Science and Engineering (Vol. 593, No. 1, p. 012006). IOP Publishing.

Arsal, M., HAMID, N. I. N. B. A., Arsal, R., & Basri, M. (2014). Consumer Behavior of the Islamic banking. International Journal of Science Commerce and Humanities, 59-64.

Arniati, A., Arsal, M., Akhmad, A., Asdar, A., & Adiningrat, A. A. (2020). Impression of Student Knowledge on Decisions Become a Customer of Islamic Banks. International Journal of Business Economics (IJBE), 1(2), 145-152.

Hutagaluh, O., Rustam, A., Sangadji, S. S., Baharuddin, I., & Kurniullah, A. Z. (2020). Responsive Leadership in Preventing Transmission of Covid-19 in the Indonesia-Malaysia Border Area.

RUM, M., ARSAL, M., KHALID, A., & AWALUDDIN, M. (2023). The Distribution of Tax Collectability, Quality of Tax Services Efforts to Tax Coverage Ratio. 유통과학연구 (JDS), 21(6), 107-117.

Rustan, R., Adiningrat, A. A., & Aisyah, S. (2023). Optimizing of Resources Utilization Through Islamic Spiritual Entrepreneurship to Improve The Welfare of Coastal Communities. International Journal of Economics Development Research (IJEDR), 4(2), 170-180.

Rustan, S. A., Aisyah, S., Adiningrat, A. A., Rustam, A., & Anggoro, M. Y. A. R. (2022). Strengthening Of Marketing Information Systems and Accounting Information Systems for Micro Small and Medium Enterprises (UMKM) Food Culinary Makassar. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30580-30585.

Suarni, A., & Amelia, R. (2023). Analysis of Mosque Financial Management in Ujung Bulu District, Bulukumba Regency, South Sulawesi, Indonesia. Public Sector Management and Accounting Research, 2(2), 10-22.

Fadhilah. (2018). Pengaruh Kesadaran Wajib Pajak, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Medan Timur. Skripsi. Medan: Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Sumatera Utara.

Ferry, W., & Sri, D. (2020). Pengaruh Pemutihan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor di Kota Palembang. Jurnal Keuangan Dan Bisnis, Vol 18(1). Hal 68-88.

Kausar, A., & Adnan, A. (2018). Pengaruh Kebijakan Penghapusan Sanksi Pajak Dan Kepatuhan Wajib Pajak Dalam Melaporkan SPT Tahunan Terhadap Penerimaan Pajak Penghasilan (Studi Kasus Wajib Pajak Badan Yang Terdaftar di Kantor Pelayanan Pajak Pratama Banda. Jurnal Ilmiah Mahasiswa Ekonomi Akuntasi. Vol 3(2). Hal 197-206.

Mardiasmo. (2013). Perpajakan Edisi Revisi. Yogyakarta: C.V Andi

Martadani, P. D., & Hertati, D. (2019). Efektifitas Pelaksanaan Program Pemutihan Pajak Kendaraan Bermotor Dalam Meningkatkan Penerimaan Pajak Daerah Pada Unit Pelaksanaan Teknis Badan Pendapatan Daerah Provinsi Jawa Timur Di Jombang. Public Administration Journal Of Research, 1(1), 34-48

Mustaqiem. (2014). Perpajakan Dalam Konteks Teori Dan Hukum Pajak Di Indonesia. Yogyakarta: Buku Litera Yogyakarta.

Rostina. (2018). Analisis Perhitungan Pajak Kendaraan Bermotor Di Kantor Bersama SAMSAT Kota Makassar. Skripsi. Makassar : Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Makassar.

Salim, Agus & Haeruddin. (2019). Dasar-Dasar Perpajakan (Berdasarkan UU & Peraturan Perpajakan Indonesia. Makassar: LPP-Mitra Edukasi.

Syafni, A. P.(2019). Analisis Penerapan Pemutihan Denda Pajak Kendaraan Bermotor Serta Bea Balik Nama Kendaraan Bermotor Dalam Meningkatkan Pendapatan Asli Daerah Pada Samsat Medan Selatan ( Doctoral Dissertation).

Ulya, H. (2022). Efektivitas Program Pemutihan Pajak Kendaraan Bermotor Dalam Meningkatkan Kepatuhan Wajib Pajak Membayar Pajak Dalam Perspektif Maslahah Mursalah. Skripsi. Medan : Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Sumatera Utara.

Sumber Undang-Undang

Republik Indonesia. Undang-Undang Nomor 16 Tahun 2009 Tentang Ketentuan Umum Dan Tata Cara Perpajakan.

Republik Indonesia. Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah.

Republik Indonesi. Undang-Undang Nomor 22 Tahun 2009 Tentang Lalu Lintas dan Angkutan Jalan.

Sumber Internet

https://www.pajakku.com/read/5dae9cb04c6a88754c088066/Pengetahuan- Umum-Perpajakan ( Diakses pada tanggal 22 Desember 2022 Jam 20.00 )

https://www.pajakku.com/read/5d82eb4574135e0390823b09/Definisi-Pajak- Daerah-dan-Jenis-jenis-Pajak-Daerah ( Diakses pada tanggal 22 Desember 2022 Jam 20.00 )

https://www.konsultanpajaksurabaya.com/jenis-jenis-sanksi- pajak#:~:text=Sanksi%20administratif%20dalam%20pajak%20adalah,yang

%20dilakukan%20oleh%20Wajib%20Pajak ( Diakses pada tanggal 22 Desember 2022 Jam 20.00 )

https://idalamat.com/alamat/32561/kantor-samsat-kabupaten-enrekang

https://www.hipajak.id/artikel-pengertian-dan-tujuan-pemutihan-pajak-stnk- kendaraan (Diakses pada tanggal 18 Januari 2023 jam 21.00)

https://www.pajakku.com/read/62d8b708a9ea8709cb18b2d8/Apa-Itu-Pemutihan- Pajak? (Diakses pada tanggal 18 Januari 2023 jam 21.00)




DOI: https://doi.org/10.26618/jrp.v6i1.10834

DOI (PDF): https://doi.org/10.26618/jrp.v6i1.10834.g5934

Refbacks

  • There are currently no refbacks.




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

View My Stats

Flag Counter