Analisis faktor-faktor penyebab keterlambatan pembayaran pajak kendaraan bermotor di kantor badan pengelola pajak dan retribusi daerah kabupaten Minahasa

Chandra, Tjiang Jessica Claudia (2017) Analisis faktor-faktor penyebab keterlambatan pembayaran pajak kendaraan bermotor di kantor badan pengelola pajak dan retribusi daerah kabupaten Minahasa. Bachelor thesis, Universitas Pelita Harapan Surabaya.

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Abstract

Pajak merupakan iuran yang berasal dari rakyat untuk kas negara yang sifatnya memaksa tanpa ada imbalan secara langsung. Hampir seluruh daerah di Indonesia menggali potensi pendapatannya melalui pajak daerah. Untuk itu pemerintah daerah harus mampu meningkatkan sumber potensi pendapatan daerahnya, salah satunya melalui pajak kendaraan bermotor (PKB). Pegawai negeri sipil (PNS) merupakan pegawai yang bekerja di bawah naungan pemerintah dan beberapa dari mereka yang memiliki jabatan akan diberikan fasilitas berupa kendaraan dinas. PNS yang mendapatkan kendaraan dinas harus mematuhi kewajibannya dalam mengurus pajak atas kendaraan tersebut. Hal ini diatur dalam Peraturan Menteri Dalam Negeri Indonesia Nomor 19 Tahun 2016 Pasal 308 Ayat 2. Meskipun telah diatur dengan jelas namun masih ditemukan tunggakan pembayaran pajak kendaraan bermotor dinas di Kabupaten Minahasa. Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab keterlambatan PNS dalam membayar pajak kendaraan bermotor. Penelitian ini dilakukan dengan wawancara terhadap Pegawai Negeri Sipil yang bekerja di Kantor Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Minahasa. Hasil penelitian menunjukkan bahwa dari sepuluh responden yang diwawancarai, dua di antaranya pernah melakukan keterlambatan dalam pembayaran pajak kendaraan bermotor dinasnya, sedangkan delapan responden lainnya tidak pernah melakukan keterlambatan pembayaran. Kesimpulan yang didapat dari penelitian ini menunjukkan bahwa kesadaran dan sanksi perpajakan membuat responden membayar pajak kendaraan bermotor mereka tepat waktu. Sedangkan, faktor yang menyebabkan responden terlambat dalam membayar pajak kendaraan bermotor mereka adalah faktor keuangan dan kelalaian / Taxes are contributions from the people for government income without any direct rewards. Almost all regions in Indonesia explore their income through local taxes. So, local government should be able to increase the source of potential revenue, such as vehicle tax. Civil Servants are empolyees who work in the government and some of them will be given transport facility which is vehicles. Civil servants who get the vehicle must pay the tax of it. This is regulated in Peraturan Menteri Dalam Negeri Indonesia Nomor 19 Tahun 2016 Pasal 308 Ayat 2. Although it has been clearly regulated but still found arrears of vehicle tax payment in Kabupaten Minahasa. This study aims to determine the factors causing the retard of civil servants in paying vehicle taxes. This research was conducted by interviewing to Civil Servants who work in the Office of the Regional Tax and Retribution Agency of Minahasa. The results showed that from ten respondents interviewed, two of them paid the vehicle tax late, while eight of them never make late payment. The conclusion of this research is the awareness and sanction of taxes make respondents paying vehicle tax on time and this research also found other factors that are the cause of being late in paying vehicle tax, which are financial and negligence factors

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Chandra, Tjiang Jessica ClaudiaNIM01220140003UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSetiawati, LuluUNSPECIFIEDUNSPECIFIED
Thesis advisorSantoso, WiliamUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: pns; pajak kendaraan bermotor; kesadaran; sanksi; pelayanan samsat; civil servants; vehicle taxes; awareness; sanctions; samsat services
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 24 May 2022 08:24
Last Modified: 24 May 2022 08:24
URI: http://repository.uph.edu/id/eprint/47486

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