OPTIMALISASI UNIT PELAYANAN CEPAT TERHADAP PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI PROVINSI LAMPUNG

0912011326, HANDRIAL TRI SAPUTRA (2013) OPTIMALISASI UNIT PELAYANAN CEPAT TERHADAP PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI PROVINSI LAMPUNG. Digital Library.

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ABSTRAK..pdf

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DAFTAR GAMBAR.pdf

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DAFTAR ISI..pdf

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DAFTAR TABEL.pdf

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hal. judul.pdf

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hal. Pengesahan.pdf

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MOTTO..pdf

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PERSEMBAHAN..pdf

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SANWACANA..pdf

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BAB I.pdf

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DAFTAR PUSTAKA..pdf

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Abstrak

Abstrak Sistem Manunggal Satu Atap (Samsat) adalah salah satu instansi pemerintah yang berfungsi salah satunya sebagai tempat pengesahan pajak kendaraan bermotor. Dalam rangka efisiensi, efektifitas, transparansi, akuntabilitas dan pelayanan prima kepada wajib pajak di Provinsi Lampung, berbagai langkah upaya telah dilaksanakan Samsat di Provinsi Lampung yaitu melakukan terobosan/inovasi salah satunya berdasarkan Nota Kesepakatan bersama antara Dinas Pendapatan Daerah Provinsi Lampung, Direktorat Lalu Lintas Polda Lampung dan PT. Jasa Raharja (Persero) cabang Lampung Nomor: 119/1569.A/III.15/2007 yaitu dengan membentuk Unit Pelayanan Cepat/Samsat Drive Thru. Hal ini dimaksudkan untuk mempermudah dan mempersingkat waktu pembayaran pajak tahunan atau pengesahan (STNK) mengingat jumlah kendaraan yang dari tahun ke tahun semakin tinggi. Tujuan yang ingin dicapai dalam penelitian ini diketahui sudah optimal tidaknya Unit Pelayanan Cepat terhadap pembayaran pajak kendaraan bermotor di Provinsi Lampung dan faktor-faktor yang menjadi penghambatnya.Untuk mencapai tujuan penelitian tersebut, peneliti menggunakan pendekatan normatif-empiris dan didukung dengan observasi lapangan dan wawancara responden dalam pengumpulan data. Dari data yang didapat di lapangan diperoleh hasil bahwa menurut beberapa responden wajib pajak belum optimalnya Unit Pelayanan Cepat terhadap pembayaran pajak kendaraaan bermotor meskipun telah berjalan baik belum maksimal, karena masih ada beberapa hal yang perlu dibenahi lagi atau bahkan diadakan. Berdasarkan penelitian pengoptimalan Unit Pelayanan Cepat belum cukup optimal, kita ketahui bahwa setiap tahun volume kendaraan bermotor semakin bertambah seharusnya dapat diiringi dengan optimalnya pelayanan pajak kendaraan bermotor sehingga memberikan pengaruh yang baik pula dalam peningkatan Pendapatan Asli Daerah Provinsi Lampung. Untuk mencapai hal tersebut dibutuhkan penambahan unit dan harus diperhatian, terlebih dari pihak- pihak terkait guna memberikan pelayanan yang prima kepada wajib paajak pada pelayanan pajak kendaraan bermotor di Provinsi Lampung. Kata kunci : Unit Pelayanan Cepat/Samsat Drive Thru, Pajak Kendaraan Bermotor, Provinsi Lampung Abstract SAMSAT is one of government agencies that serves the approval and payment of motor vehicle tax. In the context of efficiency, effectiveness, transparency, accountability and good service toward the tax payer in Lampung Province, various efforts have been undertaken by the Lampung Provincial Government in order to do some Memorandum of Understanding of Lampung's Revenue Department, traffic directorate of Lampung Police, an PT Jasa Raharja(Persero) Lampung to establish Quick Service Unit /SAMSAT Drive Thru. It was intended to simplify and minimize the time of the annual tax payment and approval of Certificate Number of Vehicles considering the increase of the number of four wheeled vehicles that year by year is getting higher. The aim of this research is to investigate the optimization of Quick Service Unit of the motor vehicle tax services in Lampung Province and also the obstacle factors. To achieve the aim of this study,the researcher used a normative empirical approach which was supported by field observation and respondents’ interviews in data collection. From the obtained data, it was found that according to some respondents the optimization of Quick Service Unit of the motor vehicle tax services in Lampung province has run well even though it's not maximum because there were still some things which need some considerations or even to be held again. Based on the research, the optimization of Quick Service Unit has not quite optimal,considering that in every year there is an increasing of the motor vehicle's volume which should be accompanied with the optimalization of vehicle tax services in order to provide a good effect in increasing the local revenue of Lampung Province. To achieve this aim, it requires the consideration to add some units, especially from the parties to provide a good service to tax payers in vehicle tax payment in Lampung province. Keywords: Quick Service Unit, Vehicle Tax, Lampung Province

Tipe Karya Ilmiah: Artikel
Subyek: A General Works = Karya Karya Umum
Program Studi: Fakultas Hukum > Prodi Ilmu Hukum S1
Depositing User: IC-STAR . 2015
Date Deposited: 28 Apr 2015 01:58
Last Modified: 28 Apr 2015 01:58
URI: http://digilib.unila.ac.id/id/eprint/8919

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