Sistem dan Prosedur Pembayaran Pajak Tahunan dan Denda Kendaraan Bermotor di Kantor Pelayanan Pajak Daerah (KPPD) Kabupaten Sleman

Wintarto, Victoria, Briyan Efflin Syahputra, S.E., M.Ak. (2021) Sistem dan Prosedur Pembayaran Pajak Tahunan dan Denda Kendaraan Bermotor di Kantor Pelayanan Pajak Daerah (KPPD) Kabupaten Sleman. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

Quality services from the KPPD of Sleman Regency are an important factor, especially for taxpayer satisfaction in order to create efficiency for the Sleman Regency KPPD. This work practice report aims to find out and evaluate how effective the system and procedures for paying annual taxes and motor vehicle fines are at the KPPD of Sleman Regency. This is done because, this tax payment system and procedure is not widely known by most taxpayers so that there are still many taxpayers who are negligent and even late in paying the annual motor vehicle tax and this, which causes taxpayers to be subject to tax penalties which will be paid together with motor vehicle tax. This report uses a qualitative approach through observation and interviews. Based on the results of observations and interviews conducted, it is known that the system and procedures for paying annual taxes and motor vehicle fines at the Sleman Regency KPPD have been implemented well, but in the process, there are still several things that need to be improved, in order to further maximize the annual tax payment process. and the fine. The thing that needs to be improved is at the cashier, when the taxpayer has paid the bill the cashier does not make an introductory memo that is used to be given to customer service, the cashier only talks to the customer service department that the taxpayer has paid the tax bill and vehicle fines In addition, the lack of information regarding the procedures for implementing the system and procedures for paying annual taxes and motorized vehicle fines at the KPPD of Sleman Regency, has caused quite a high number of people who received fines for such negligence. It is hoped that the KPPD of Sleman Regency can conduct regular socialization regarding the explanation of the procedure for paying the annual motor vehicle tax to taxpayers to better understand and try not to be late in paying taxes so that they are not subject to fines when paying the annual motor vehicle tax.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: evaluation, annual tax and fines, procedure.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 29 Sep 2021 08:26
Last Modified: 13 Oct 2021 06:55
URI: http://eprints.uty.ac.id/id/eprint/8295

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