Implementasi Kebijakan Pajak Progresif Bagi Kendaraan Bermotor
Public policy has two main functions: budget and regulation. Similarly, the Progressive Tax Policy of Motor Vehicles regulated in the Regional Regulation of North Sumatra Province No. 1 of 2011 which began in force in 2012. This researcher uses descriptive qualitative research method. The data colle...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Medan Area
2018-01-01
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| Series: | Perspektif: Jurnal Ilmu-ilmu Sosial |
| Subjects: | |
| Online Access: | http://ojs.uma.ac.id/index.php/perspektif/article/view/2522 |
| _version_ | 1797283230177558528 |
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| author | Lidya Octafiani Br Sinulingga Muhammad Husni Thamrin Nasution Beby Masitho Batubara |
| author_facet | Lidya Octafiani Br Sinulingga Muhammad Husni Thamrin Nasution Beby Masitho Batubara |
| author_sort | Lidya Octafiani Br Sinulingga |
| collection | DOAJ |
| description | Public policy has two main functions: budget and regulation. Similarly, the Progressive Tax Policy of Motor Vehicles regulated in the Regional Regulation of North Sumatra Province No. 1 of 2011 which began in force in 2012. This researcher uses descriptive qualitative research method. The data collection procedure used by interview, observation, documentation. Data analysis is done by data reduction, data presentation and conclusion. The results of this study indicate that the implementation of policies on the implementation of motor vehicle progressive taxes, including communication, human resources, executor attitude, and bureaucracy has been well implemented by Upt Samsat South Medan, namely: (1) Communication carried out externally by publishing a progressive tax to the public or taxpayer using print media and electronic media. (2) Human resources shall be carried out by preparing the personnel of the progressive tax service personnel of the vehicles in accordance with their respective fields of work and supported by adequate facilities and infrastructure of public services. (3) The executing attitude is carried out by Samsat employee by giving good service attitude to the taxpayers who pay the progressive tax in accordance with the operational standard of the established procedure; (4) Bureaucracy implemented implemented by simplifying the bureaucracy of vehicle tax payment service by forming working group, so taxpayers become easier in obtaining progressive tax service in Upt Samsat South Medan. |
| first_indexed | 2024-03-07T17:26:58Z |
| format | Article |
| id | doaj.art-33b275e77e44450ebf68f5780014f8b2 |
| institution | Directory Open Access Journal |
| issn | 2085-0328 |
| language | Indonesian |
| last_indexed | 2024-03-07T17:26:58Z |
| publishDate | 2018-01-01 |
| publisher | Universitas Medan Area |
| record_format | Article |
| series | Perspektif: Jurnal Ilmu-ilmu Sosial |
| spelling | doaj.art-33b275e77e44450ebf68f5780014f8b22024-03-02T18:40:49ZindUniversitas Medan AreaPerspektif: Jurnal Ilmu-ilmu Sosial2085-03282018-01-0171192310.31289/perspektif.v7i1.25221715Implementasi Kebijakan Pajak Progresif Bagi Kendaraan BermotorLidya Octafiani Br Sinulingga0Muhammad Husni Thamrin Nasution1Beby Masitho Batubara2Universitas Medan AreaUniversitas Medan AreaUniversitas Medan AreaPublic policy has two main functions: budget and regulation. Similarly, the Progressive Tax Policy of Motor Vehicles regulated in the Regional Regulation of North Sumatra Province No. 1 of 2011 which began in force in 2012. This researcher uses descriptive qualitative research method. The data collection procedure used by interview, observation, documentation. Data analysis is done by data reduction, data presentation and conclusion. The results of this study indicate that the implementation of policies on the implementation of motor vehicle progressive taxes, including communication, human resources, executor attitude, and bureaucracy has been well implemented by Upt Samsat South Medan, namely: (1) Communication carried out externally by publishing a progressive tax to the public or taxpayer using print media and electronic media. (2) Human resources shall be carried out by preparing the personnel of the progressive tax service personnel of the vehicles in accordance with their respective fields of work and supported by adequate facilities and infrastructure of public services. (3) The executing attitude is carried out by Samsat employee by giving good service attitude to the taxpayers who pay the progressive tax in accordance with the operational standard of the established procedure; (4) Bureaucracy implemented implemented by simplifying the bureaucracy of vehicle tax payment service by forming working group, so taxpayers become easier in obtaining progressive tax service in Upt Samsat South Medan.http://ojs.uma.ac.id/index.php/perspektif/article/view/2522policy, implementation, progressive tax and motor vehicle tax |
| spellingShingle | Lidya Octafiani Br Sinulingga Muhammad Husni Thamrin Nasution Beby Masitho Batubara Implementasi Kebijakan Pajak Progresif Bagi Kendaraan Bermotor Perspektif: Jurnal Ilmu-ilmu Sosial policy, implementation, progressive tax and motor vehicle tax |
| title | Implementasi Kebijakan Pajak Progresif Bagi Kendaraan Bermotor |
| title_full | Implementasi Kebijakan Pajak Progresif Bagi Kendaraan Bermotor |
| title_fullStr | Implementasi Kebijakan Pajak Progresif Bagi Kendaraan Bermotor |
| title_full_unstemmed | Implementasi Kebijakan Pajak Progresif Bagi Kendaraan Bermotor |
| title_short | Implementasi Kebijakan Pajak Progresif Bagi Kendaraan Bermotor |
| title_sort | implementasi kebijakan pajak progresif bagi kendaraan bermotor |
| topic | policy, implementation, progressive tax and motor vehicle tax |
| url | http://ojs.uma.ac.id/index.php/perspektif/article/view/2522 |
| work_keys_str_mv | AT lidyaoctafianibrsinulingga implementasikebijakanpajakprogresifbagikendaraanbermotor AT muhammadhusnithamrinnasution implementasikebijakanpajakprogresifbagikendaraanbermotor AT bebymasithobatubara implementasikebijakanpajakprogresifbagikendaraanbermotor |