?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=EFEKTIVITAS+KEBIJAKAN+KERINGANAN+PAJAK%0D%0AKENDARAAN+BERMOTOR+DI+PROVINSI%0D%0A%0D%0ALAMPUNG+TAHUN+2023&rft.creator=Naldi+%2C+Pebriansyah&rft.subject=340+Ilmu+hukum&rft.description=Pajak+sebagai+sumber+utama+penerimaan+negara+di+Indonesia%2C+termasuk+pajak%0D%0Akendaraan+bermotor+sebagai+salah+satu+jenis+pajak+daerah+yang+signifikan.%0D%0APemerintah+Provinsi+Lampung+telah+mengeluarkan+Peraturan+Gubernur+Provinsi%0D%0ALampung+Nomor+6+tahun+2023+tentang+Kebijakan+Keringanan+Pajak+Kendaraan%0D%0ABermotor+untuk+meningkatkan+kepatuhan+wajib+pajak+dan+mendukung%0D%0Apembangunan+daerah%2C+adapun+rumusan+masalah+dari+penelitian+ini+adalah+(1)%0D%0ABagaimana+Efektivitas+Kebijakan+Keringanan+Bebas+Denda+Pajak+Kendaraaan%0D%0ABermotor+Di+Provinsi+Lampung+Tahun+2023+(2)+Apakah+yang+Menjadi+Faktor%0D%0APenghambat+Dalam+Efektivitas+Kebijakan+Keringanan+Bebas+Denda+Pajak%0D%0AKendaraaan+Bermotor+Di+Provinsi+Lampung+Tahun+2023%3F%0D%0APenelitian+ini+menggunakan+pendekatan+yuridis+normatif+dan+empiris+untuk%0D%0Amenganalisis+keringanan+pajak+kendaraan+bermotor+di+Provinsi+Lampung.+Data%0D%0Aprimer+diperoleh+dari+wawancara+dengan+Kasubag+Bidang+Pajak+Bapenda+Bandar%0D%0ALampung+dan+responden+wajib+pajak.+Data+sekunder+meliputi+bahan+hukum+dari%0D%0Aperaturan+perundang-undangan+yang+relevan.+Metode+deskriptif+kualitatif%0D%0Adigunakan+untuk+menganalisis+data+dan+menarik+kesimpulan+dari+hasil+penelitian%0D%0Aini.%0D%0AHasil+penelitian+ini+menunjukan+penerimaan+atas+keringanan+PKB+Di+Provinsi%0D%0ALampung+tahun+2023+sudah+efektif+dalam+realisasi+pendapatan+yakni+mencapai%0D%0A44%2C66%25+dari+target+yang+direncanakan%2C+persentase+tersebut+mengalami+peningkatan%0D%0Asebesar+1%2C1%25+dibandingkan+dengan+program+keringan+dan+bebas+denda+pajak+yang%0D%0Apernah+dilaksanakan+pada+tahun+2021.+Sedangkan+dari+segi+kepatuhan+Masyarakat%0D%0Adalam+membayar+PKB+dalam+program+ini+masih+tergolong+tidak+efektif.+hanya%0D%0Asebesar+25%2C16%25.%0D%0AKata+Kunci%3A+Keringanan+pajak%2C+Pajak+Kendaraan+Bermotor%2C+Efektivitas+kebijakan%2C%0D%0ATaxes+are+the+main+source+of+state+revenue+in+Indonesia%2C+including+motor+vehicle%0D%0Atax+as+a+significant+type+of+regional+tax.+The+Lampung+Provincial+Government+has%0D%0Aissued+Lampung+Province+Governor+Regulation+Number+6+of+2023+concerning%0D%0AMotor+Vehicle+Tax+Reduction+Policy+to+increase+taxpayer+compliance+and+support%0D%0Aregional+development.+The+problem+formulation+of+this+research+is+(1)+How%0D%0AEffective+is+the+Motor+Vehicle+Tax+Fine+Reduction+Policy+in+the+Province%3F+Lampung%0D%0Ain+2023+(2)+What+are+the+inhibiting+factors+in+the+effectiveness+of+the+Motor+Vehicle%0D%0ATax+Fines+Reduction+Policy+in+Lampung+Province+in+2023%3F%0D%0AThis+research+uses+a+normative+and+empirical+juridical+approach+to+analyze+motor%0D%0Avehicle+tax+relief+in+Lampung+Province.+Primary+data+was+obtained+from+interviews%0D%0Awith+the+Head+of+the+Tax+Division+of+the+Bandar+Lampung+Bapenda+and+taxpayer%0D%0Arespondents.+Secondary+data+includes+legal+materials+from+relevant+laws+and%0D%0Aregulations.+Qualitative+descriptive+methods+were+used+to+analyze+data+and+draw%0D%0Aconclusions+from+the+results+of+this+research.%0D%0AThe+results+of+this+research+show+that+the+acceptance+of+PKB+relief+in+Lampung%0D%0AProvince+in+2023+has+been+effective+in+realizing+income%2C+namely+reaching+44.66%25%0D%0Aof+the+planned+target%2C+this+percentage+has+increased+by+1.1%25+compared+to+the+tax%0D%0Arelief+and+free+fines+program+that+was+implemented+in+in+2021.+Meanwhile%2C+in+terms%0D%0Aof+community+compliance+in+paying+PKB+in+this+program%2C+it+is+still+considered%0D%0Aineffective.+only+25.16%25.%0D%0AKeywords%3A+Tax+relief%2C+Motor+Vehicle+Tax%2C+Policy+effectiveness%2C&rft.publisher=FAKULTAS+HUKUM&rft.date=2024-07-21&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F81864%2F2%2FABSTRAK_Naldi%2520Pebriansyah%2520-%2520Naldi%2520Syah.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F81864%2F3%2FNaldi%2520Pebriansyah_Skripsi%2520Fulln%2520-%2520Naldi%2520Syah.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F81864%2F1%2FNaldi%2520Pebriansyah_Skripsi%2520Tanpa%2520Pembahasann%2520-%2520Naldi%2520Syah.pdf&rft.identifier=++Naldi+%2C+Pebriansyah++(2024)+EFEKTIVITAS+KEBIJAKAN+KERINGANAN+PAJAK+KENDARAAN+BERMOTOR+DI+PROVINSI+LAMPUNG+TAHUN+2023.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F81864%2F