Sugiarti, Bungsu, Triyono Budiwibowo, Dr., M.Sc., Ak., CA. (2021) Analisis Tunggakan Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Provinsi Daerah Istimewa Yogyakarta. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
The purpose of this study was to determine the effect of motor vehicle tax on local revenue, to determine the realization of motor vehicle tax arrears at the Sleman Regional Tax Service Office and to determine the efforts that the Sleman Regional Tax Service Office must take to reduce the number of motor vehicle tax arrears. The type of data used is quantitative and qualitative data and the data source comes from secondary data, namely data from documents and archives at the Sleman KPPD office, data collection techniques using interviews and documentation studies. The results showed that motor vehicle tax arrears at the Sleman KPPD in 2015 to 2019 continued to increase due to various factors, namely the lack of awareness of taxpayers to pay vehicle taxes, lack of understanding of taxpayers regarding the problem of paying vehicle taxes, due to economic factors of taxpayers. sometimes forgetting or prioritizing basic needs, and also the number of motorized vehicles that are still in the process of being paid in installments. With tax arrears that have increased significantly every year, the Sleman KPPD has a strategy to minimize motor vehicle tax arrears, namely adding facilities and speeding up services, opening branch samsat, which are located at BPD Kalasan, Godean, Pakembinangun village, Banyurejo, and Maguwoharjo assistant samsat, then do tax whitening, socialize Pokja data collection and collection of PKB. The conclusion of this study is that the motor vehicle tax arrears in the Sleman KPPD can be categorized as quite large and the Sleman KPPD has carried out various strategies to minimize motor vehicle tax arrears.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | Arrears, Motor Vehicle Tax, Regional Original Income |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 04 Oct 2021 00:22 |
| Last Modified: | 13 Oct 2021 06:55 |
| URI: | http://eprints.uty.ac.id/id/eprint/8311 |
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