Sari, Novia (2022) Mekanisme Pelaksana Pemungutan Pajak Kendaraan Bermotor pada Unit Pelaksana Teknis Pelayanan Pendapatan Daerah Kabupaten Sanggau. D3 thesis, Universitas Kristen Indonesia.
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Abstract
Penelitian dilakukan di Kantor Unit Pelaksana Teknis Pelayanan Pendapatan Daerah Kabupaten Sanggau Penelitian ini juga dilakukan untuk mengetahui tata cara pemungutan pajak kendaraan bermotor dan cara pemungutannya. Pajak kendaraan bermotor merupakan pajak yang diterima oleh pemerintah daerah yang berdasarkan peraturan tentang pajak daerah atas kepemilikan atau penguasaan kendaraan bermotor. Kantor Unit Pelaksana Teknis Pelayanan Pendapatan daerah Kabupaten Sanggau adalah salah satu kantor yang bertujuan meningkatkan pendapatan daerah, serta meningkatkan pelayanan kepada masyarakat. Tujuan dari pratik kerja lapangan adalah untuk mengetahui peranan pemungutan pajak kendaraan bermotor di kabupaten sanggau. Berdasarkan permasalah tersebut penulis tertarik untuk membuat laporan tugas akhir yang berjudul”mekanisme pelaksana pemungutan pajak kendaraan bermotor pada unit pelaksana teknis pelayanan pendapatan daerah kabupaten sanggau”. Dalam penelitain ini penulis juga menggunakan metode kualitatif yaitu menggambarkan mengenai masalah yang sedang berlangsung berdasarkan data yang diperoleh dan cara untuk memperoleh data tersebut dengan studi lapangan. / The research was conducted at the Regional Revenue Service Technical Implementation Unit Office, Sanggau Regency. This research was also conducted to find out the procedures for collecting motorized vehicle tax and how it is collected. Motorized vehicle tax is a tax received by local governments based on regulations on regional taxes on ownership or control of motorized vehicles. The Regional Income Service Technical Implementation Unit Office of Sanggau Regency is one of the offices that aims to increase regional income, as well as improve services to the community. The purpose of the fieldwork practice is to find out the role of motor vehicle tax collection in Sanggau district. Based on these problems the author is interested in making a final project report entitled "Mechanisms for implementing motorized vehicle tax collection in the technical implementation unit for regional income services in Sanggau Regency". In this research, the authors also use qualitative methods, namely to describe ongoing problems based on the data obtained and how to obtain these data with field studies.
Item Type: | Thesis (D3) | ||||||||
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Subjects: | SOCIAL SCIENCES | ||||||||
Divisions: | FAKULTAS EKONOMI DAN BISNIS > Manajemen Perpajakan (Diploma 3) | ||||||||
Depositing User: | Users 4717 not found. | ||||||||
Date Deposited: | 13 May 2024 09:25 | ||||||||
Last Modified: | 13 May 2024 09:25 | ||||||||
URI: | http://repository.uki.ac.id/id/eprint/14538 |
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