?url_ver=Z39.88-2004&rft_id=1516041121&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=IMPLEMENTASI+PEMBEBASAN+DENDA+PAJAK+KENDARAAN+BERMOTOR+(PKB)+DAN+BEA+BALIK+NAMA+KENDARAAN+BERMOTOR+(BBNKB)+PADA+MASA+PANDEMI+COVID-19+DI+PROVINSI+LAMPUNG&rft.creator=+ANGGI+++PRAMESTI++%2C+1516041121&rft.subject=320+Ilmu+politik+(politik+dan+pemerintahan)&rft.subject=350+Administrasi+publik+dan+ilmu+militer&rft.subject=351+Administrasi+publik&rft.description=Kondisi+ekonomi+masyarakat+semakin+menjadi+perhatian+stakeholder+di+Provinsi+Lampung+karena+semakin+hari+semakin+sulit.+Sejumlah+masyarakat+kecil+berharap+Gubernur+Lampung+dapat+menerbitkan+Peraturan+Gubernur+(Pergub)+terkait+Keringanan+atau+Penghapusan+Denda+Pajak+Kendaraan+Bermotor+Bagi+Masyarakat+Lampung%2C+maka+Pemerintah+Provinsi+Lampung+mengeluarkan+Peraturan+Gubernur+Lampung+Nomor+14+Tahun+2021+tentang+pemberian+keringanan+atau+pembebasan+pokok+tunggakan+dan+denda+pajak+kendaraan+bermotor+(PKB)+serta+Bea+Balik+Nama+Kendaraan+Bermotor+(BBNKB)+di+Provinsi+Lampung.+Tujuan+penelitian+adalah+menganalisis+implementasi+pembebasan+denda+Pajak+Kendaraan+Bermotor+(PKB)+dan+Bea+Balik+Nama+Kendaraan+Bermotor+(BBNKB)+pada+masa+pandemi+Covid-19+di+Provinsi+Lampung.+Tipe+penelitian+ini+merupakan+tipe+penelitian+deskriptif+kualitatif.+Hasil+penelitian+menunjukkan+bahwa+implementasi+pembebasan+denda+PKB+dan+BBNKB+pada+masa+pandemi+Covid-19+di+Provinsi+Lampung+dilakukan+atas+dasar+kepentingan-kepentingan+yang+mempengaruhi+kebijakan%2C+jenis+manfaat+yang+bisa+diperoleh+dari+implementasi%2C+derajat+perubahan+yang+ingin+dicapai+dari+implementasi%2C+letak+pengambilan+keputusan+dalam+implementasi%2C+pelaksana+program+implementasi+dan+sumber+daya+yang+digunakakan+dalam+implementasi+pembebasan+denda+Pajak+Kendaraan+Bermotor+(PKB)+dan+Bea+Balik+Nama+Kendaraan+Bermotor+(BBNKB)+pada+masa+pandemi+Covid-19+di+Provinsi+Lampung+telah+terpenuhi.+Kendala-kendala+yang+dihadapi+dalam+menerapkan+pembebasan+denda+PKB+serta+BBNKB+di+Provinsi+Lampung+adalah%3A+Misi+dan+persepsi+yang+dinilai+belum+memiliki+kesamaan+dari+ketiga+instansi+yang+bekerja+sama+dengan+Samsat%2C+dalam+memberikan+kualitas+pelayanan+yang+baik%2C+Masih+banyaknya+wajib+pajak+yang+tersebar+hingga+ke+daerah+pedalaman+jauh+dari+jangkauan+pelayanan%2C+Sumber+daya+aparat+yang+terbatas+baik+secara+kuantitas+maupun+kualitas%2C+masih+rendahnya+kesadaran+dalam+pelaksanaan+kewajiban+untuk+membayar+pajak%2C+pembayaran+PKB+dan+BBNKB+yang+menggunakan+sistem+maupun+prosedur+yang+terlalu+birokratis+dan+Dinas+Pendapatan+Daerah+tidak+memiliki+kewenangan+untuk+melakukan+razia+di+lapangan.%0D%0A%0D%0AKata+Kunci%3A+Implementasi%2C+Pembebasan+denda%2C+Pajak+Kendaraan+Bermotor%2C+Bea+Balik+Nama+Kendaraan+Bermotor%2C+Pandemi+Covid-19.+%0D%0AThe+economic+condition+of+the+community+is+increasingly+becoming+the+concern+of+stakeholders+in+Lampung+Province+because+it+is+getting+more+difficult+day+by+day.+A+number+of+small+communities+hope+that+the+Governor+of+Lampung+can+issue+a+Governor+Regulation+(Pergub)+related+to+Reduction+or+Elimination+of+Motor+Vehicle+Tax+Fines+for+the+Lampung+Community%2C+then+the+Lampung+Provincial+Government+issues+Lampung+Governor+Regulation+Number+14+of+2021+concerning+the+granting+of+relief+or+exemption+of+principal+arrears+and+motor+vehicle+tax+fines+(+PKB)+as+well+as+transfer+fees+for+motorized+vehicles+(BBNKB)+in+Lampung+Province.+The+purpose+of+the+study+was+to+analyze+the+implementation+of+the+exemption+of+motorized+vehicle+tax+(PKB)+and+motorized+vehicle+transfer+fees+(BBNKB)+during+the+Covid-19+pandemic+in+Lampung+Province.+This+type+of+research+is+a+type+of+qualitative+descriptive+research.+The+results+showed+that+the+implementation+of+the+exemption+of+PKB+and+BBNKB+fines+during+the+Covid-19+pandemic+in+Lampung+Province+was+carried+out+on+the+basis+of+interests+that+influenced+policy%2C+types+of+benefits+that+could+be+obtained+from+implementation%2C+degree+of+change+to+be+achieved+from+implementation%2C+location+of+decision+making+in+implementation.+The+implementation+of+the+implementation+program+and+the+resources+used+in+the+implementation+of+the+exemption+of+Motor+Vehicle+Tax+(PKB)+and+Motor+Vehicle+Transfer+Fees+(BBNKB)+during+the+Covid-+19+pandemic+in+Lampung+Province+have+been+fulfilled.+The+obstacles+faced+in+implementing+the+exemption+of+PKB+and+BBNKB+fines+in+Lampung+Province+are%3A+Missions+and+perceptions+which+are+considered+to+have+no+similarities+between+the+three+agencies+collaborating+with+Samsat%2C+in+providing+good+service+quality%2C+There+are+still+many+taxpayers+scattered+to+the+regions+remote+areas+are+far+from+the+reach+of+services%2C+limited+apparatus+resources+both+in+quantity+and+quality%2C+low+awareness+of+the+implementation+of+obligations+to+pay+taxes%2C+payment+of+PKB+and+BBNKB+that+use+systems+and+procedures+that+are+too+bureaucratic+and+the+Regional+Revenue+Service+does+not+have+the+authority+to+carry+out+raids+in+remote+areas.%0D%0A%0D%0AKeywords%3A+Implementation%2C+Exemption+of+fines%2C+Motor+Vehicle+Tax%2C+Motor+Vehicle+Transfer+Fee%2C+Covid-19+Pandemic.%0D%0A&rft.publisher=FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK&rft.date=2022-06-23&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F64120%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F64120%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F64120%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=+++ANGGI+PRAMESTI+%2C+1516041121++(2022)+IMPLEMENTASI+PEMBEBASAN+DENDA+PAJAK+KENDARAAN+BERMOTOR+(PKB)+DAN+BEA+BALIK+NAMA+KENDARAAN+BERMOTOR+(BBNKB)+PADA+MASA+PANDEMI+COVID-19+DI+PROVINSI+LAMPUNG.++FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F64120%2F