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<http://digilib.unila.ac.id/id/eprint/56359> <http://purl.org/dc/terms/title> "MEKANISME PELAKSANAAN PEMUNGUTAN PAJAK\r\nBAHAN BAKAR KENDARAAN BERMOTOR\r\n\r\nDI PROVINSI LAMPUNG"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/56359> <http://purl.org/ontology/bibo/abstract> "Pemerintah Provinsi Lampung merupakan salah satu provinsi di Indonesia yang\r\nselalu berusaha untuk mengoptimalkan pembangunan daerahnya, salah satu sektor\r\npendapatan daerah untuk membangun daerah sendiri yaitu pemungutan terhadap\r\nPajak Bahan Bakar Kendaraan Bermotor (PBBKB). Permasalahan yang akan\r\ndibahas dalam penelitian ini adalah Bagaimanakah mekanisme pelaksanaan\r\npemungutan pajak bahan bakar kendaraan bermotor di provinsi Lampung serta\r\nApa sajakah faktor pendukung dan penghambat dalam melaksanakan mekanisme\r\npemungutan pajak bahan bakar kendaraan bermotor di provinsi Lampung?\r\nPendekatan masalah yang digunakan dalam penelitian ini adalah yuridis normatif\r\ndan yuridis empiris. Metode pengumpulan data adalah studi kepustakaan dan studi\r\nlapangan. Analisis data yaitu deskriptif dan kualitatif.\r\nHasil penelitian dan pembahasan menunjukan bahwa mekanisme pelaksanaan\r\npemungutan pajak bahan bakar kendaraan bermotor yang dimulai dengan wajib\r\npungut mengisi SPTPD lalu melakukan pembayaran menggunakan SSPD yang\r\ndipersamakan ke kantor kas daerah melalui Bank Lampung. Faktor pendukung\r\nutama dalam hal pemungutan pajak bahan bakar kendaraan bermotor di provinsi\r\nLampung adalah kebijakan prosedur pemungutan dan penerapan aplikasi online.\r\nFaktor penghambat dalam pelaksanaan pemungutan pajak bahan bakar kendaraan\r\nbermotor yaitu kurangnya sumber daya manusia dalam melakukan pengawasan,\r\nkurangnya keterbukaan terhadap pelaksanaan pemungutan PBBKB dan\r\nkurangnya kesadaran wajib pungut dalam melakukan pembayaran pajak bahan\r\nbakar kendaraan bermotor.\r\nSaran dalam penelitian ini adalah Pemerintah Provinsi Lampung hendaknya lebih\r\nterbuka dalam hal pelaksanaan pemungutan PBBKB serta memberikan himbauan\r\ndan sosialisasi kepada wajib pajak yang dimaksudkan agar wajib pajak mengerti\r\nhak dan kewjibannya sebagai wajib pajak dengan mengumpulkan wajib pajak\r\nuntuk keperluan sosialisasi melalu penyiaran radio maupun media sosial lainnya.\r\nKata Kunci : Pemungutan, Pajak Bahan Bakar, Kendaraan Bermotor\r\nThe Lampung Provincial Government is one of the provinces in Indonesia that\r\nalways tries to optimize its regional development, one of the regional revenue\r\nsectors to develop their own area, namely collection of Motor Fuel Tax (PBBKB).\r\nit is necessary to conduct research with problems: How is the implementation\r\nmechanism of motor fuels tax collection in lampung province and what is the\r\ninhibiting and supporting factors of the implementation mechanism of motor fuels\r\ntax collection in lampung province.\r\nThe problem approach in this study uses normative and empirical approaches. The\r\ndata sources used are primary data and secondary data which are carried out by\r\nliterature studies and field studies.\r\nBased on the results of this study indicate: mechanism of motor fuels tax\r\ncollection starts with an individual fills the Regional Tax Notice (SPTPD) then\r\nmake a payment using the Regional Tax Payment Slip (SSPD) which is equated to\r\nthe regional cash office through Bank Lampung. The main supporting factor of\r\nmotor fuels tax collection in lampung province is collecting procedure policy and\r\nand the implementation of online applications. The inhibiting factor of motor fuels\r\ntax collection in lampung province is lack of human resources in conducting\r\nsupervision, lack of openness to the implementation of Motor Fuel Tax collection\r\nand lack of individual awareness in making Motor Fuel Tax payments.\r\nThe suggestions in this study are: The Lampung Provincial Government should be\r\nmore open in terms of implementing the Motor Fuel Tax collection and make a\r\nsocialization to taxpayers intended for taxpayers to understand their rights and\r\nobligations as taxpayers by collecting taxpayers for the purposes of socialization\r\nthrough radio broadcasting and other social media.\r\nKeywords: Motor Fuels, Tax Collection."^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://digilib.unila.ac.id/id/eprint/56359> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/1906434> .
<http://digilib.unila.ac.id/id/document/1906434> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/1906434> <http://www.w3.org/2000/01/rdf-schema#label> "MEKANISME PELAKSANAAN PEMUNGUTAN PAJAK\r\nBAHAN BAKAR KENDARAAN BERMOTOR\r\n\r\nDI PROVINSI LAMPUNG (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/1906434> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1906313> .
<http://digilib.unila.ac.id/id/document/1906434> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1906313> .
<http://digilib.unila.ac.id/id/document/1906434> <http://eprints.org/relation/islightboxThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1906313> .
<http://digilib.unila.ac.id/id/eprint/56359> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/1906435> .
<http://digilib.unila.ac.id/id/document/1906435> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/1906435> <http://www.w3.org/2000/01/rdf-schema#label> "MEKANISME PELAKSANAAN PEMUNGUTAN PAJAK\r\nBAHAN BAKAR KENDARAAN BERMOTOR\r\n\r\nDI PROVINSI LAMPUNG (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/1906435> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1906313> .
<http://digilib.unila.ac.id/id/document/1906435> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1906313> .
<http://digilib.unila.ac.id/id/document/1906435> <http://eprints.org/relation/ispreviewThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1906313> .
<http://digilib.unila.ac.id/id/eprint/56359> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/1906436> .
<http://digilib.unila.ac.id/id/document/1906436> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/1906436> <http://www.w3.org/2000/01/rdf-schema#label> "MEKANISME PELAKSANAAN PEMUNGUTAN PAJAK\r\nBAHAN BAKAR KENDARAAN BERMOTOR\r\n\r\nDI PROVINSI LAMPUNG (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/1906436> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1906313> .
<http://digilib.unila.ac.id/id/document/1906436> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1906313> .
<http://digilib.unila.ac.id/id/document/1906436> <http://eprints.org/relation/ismediumThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1906313> .
<http://digilib.unila.ac.id/id/eprint/56359> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/1906437> .
<http://digilib.unila.ac.id/id/document/1906437> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://digilib.unila.ac.id/id/document/1906437> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1906313> .
<http://digilib.unila.ac.id/id/document/1906437> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1906313> .
<http://digilib.unila.ac.id/id/document/1906437> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1906313> .
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<http://digilib.unila.ac.id/id/document/1906449> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://digilib.unila.ac.id/id/document/1906449> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1906322> .
<http://digilib.unila.ac.id/id/document/1906449> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1906322> .
<http://digilib.unila.ac.id/id/document/1906449> <http://eprints.org/relation/islightboxThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1906322> .
<http://digilib.unila.ac.id/id/document/1906449> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/56359/15/lightbox.jpg> .
<http://digilib.unila.ac.id/id/document/1906449> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/56359/15/lightbox.jpg> .
<http://digilib.unila.ac.id/56359/15/lightbox.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "lightbox.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/56359> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/1906450> .
<http://digilib.unila.ac.id/id/document/1906450> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://digilib.unila.ac.id/id/document/1906450> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1906322> .
<http://digilib.unila.ac.id/id/document/1906450> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1906322> .
<http://digilib.unila.ac.id/id/document/1906450> <http://eprints.org/relation/ispreviewThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1906322> .
<http://digilib.unila.ac.id/id/document/1906450> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/56359/16/preview.jpg> .
<http://digilib.unila.ac.id/id/document/1906450> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/56359/16/preview.jpg> .
<http://digilib.unila.ac.id/56359/16/preview.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "preview.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/56359> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/1906451> .
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<http://digilib.unila.ac.id/id/document/1906451> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1906322> .
<http://digilib.unila.ac.id/id/document/1906451> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1906322> .
<http://digilib.unila.ac.id/id/document/1906451> <http://eprints.org/relation/ismediumThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1906322> .
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<http://digilib.unila.ac.id/id/document/1906451> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/56359/17/medium.jpg> .
<http://digilib.unila.ac.id/56359/17/medium.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "medium.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://digilib.unila.ac.id/id/document/1906452> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://digilib.unila.ac.id/id/document/1906452> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1906322> .
<http://digilib.unila.ac.id/id/document/1906452> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1906322> .
<http://digilib.unila.ac.id/id/document/1906452> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1906322> .
<http://digilib.unila.ac.id/id/document/1906452> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/56359/18/small.jpg> .
<http://digilib.unila.ac.id/id/document/1906452> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/56359/18/small.jpg> .
<http://digilib.unila.ac.id/56359/18/small.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "small.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/56359> <http://www.w3.org/2000/01/rdf-schema#seeAlso> <http://digilib.unila.ac.id/56359/> .
<http://digilib.unila.ac.id/56359/> <http://purl.org/dc/elements/1.1/title> "HTML Summary of #56359 \n\nMEKANISME PELAKSANAAN PEMUNGUTAN PAJAK&#13;\nBAHAN BAKAR KENDARAAN BERMOTOR&#13;\n&#13;\nDI PROVINSI LAMPUNG\n\n" .
<http://digilib.unila.ac.id/56359/> <http://purl.org/dc/elements/1.1/format> "text/html" .
<http://digilib.unila.ac.id/56359/> <http://xmlns.com/foaf/0.1/primaryTopic> <http://digilib.unila.ac.id/id/eprint/56359> .
<http://digilib.unila.ac.id/id/subject/340> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://digilib.unila.ac.id/id/subject/340> <http://www.w3.org/2004/02/skos/core#prefLabel> "340 Ilmu hukum" .
<http://digilib.unila.ac.id/id/eprint/56359> <http://purl.org/dc/terms/subject> <http://digilib.unila.ac.id/id/subject/340> .