?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PENERAPAN+SISTEM+E-PBBKB+DALAM+MENINGKATKAN%0D%0AKEPATUHAN+WAJIB+PUNGUT+PAJAK+BAHAN+BAKAR+KENDARAAN%0D%0A%0D%0ABERMOTOR%0D%0A&rft.creator=SHAFIRA+%2C+ASTIKA+PUTRI&rft.subject=300+Ilmu+sosial&rft.description=Pajak+Bahan+Bakar+Kendaraan+Bermotor+(PBBKB)+merupakan+Pajak+atas%0D%0Apenggunaan+bahan+bakar+Kendaraan+Bermotor+dan+Alat+Berat.+Sebagai+salah+satu%0D%0Ausaha+dalam+mengoptimalkan+tingkat+kepatuhan+PBBKB%2C+Badan+Pendapatan%0D%0ADaerah+Prov+Lampung+melakukan+inovasi+sistem+baru+yaitu+dengan+meluncurkan%0D%0Asistem+yang+bernama+E-PBBKB+(Electronic+Pajak+Bahan+Bakar+Kendaraan%0D%0ABermotor).+Sistem+Elektronik+Pajak+Bahan+Bakar+Kendaraan+Bermotor+diluncurkan%0D%0Adengan+tujuan+meningkatkan+kualitas+pelayanan+yang+diharapkan+dapat%0D%0Amemudahkan+wajib+pungut+dalam+hal+perpajakan.+Wajib+pungut+tidak+akan%0D%0Amengalami+kesulitan+dalam+pelaporan+sehingga+PBBKB+dapat+diurus+dengan+cepat%0D%0Adan+praktis.+Penelitian+ini+sangat+penting+karena+dapat+mengukur+tingkat+kepatuhan%0D%0Awajib+pungut+dengan+adanya+penerapan+sistem+elektronik+pajak+bahan+bakar%0D%0Akendaraan+bermotor.+Tujuan+penelitian+ini+adalah+dapat+menganalisis+Penerapan%0D%0ASistem+elektronik+pajak+bahan+bakar+kendaraan+bermotor+dalam+meningkatkan%0D%0AKepatuhan+Wajib+Pungut+Pajak+Bahan+Bakar+Kendaraan+Bermotor+dan+melihat+apa%0D%0Asaja+hambatan+dari+pengguna+E-PBBKB.+Metode+penelitian+pada+penelitian+ini%0D%0Aadalah+metode+penelitian+deskriptif+dengan+pendekatan+metode+kualitatif.+Teknik%0D%0Aanalisis+data+yang+digunakan+yaitu+dengan+model+Miles+dan+Huberman.%0D%0ABerdasarkan+hasil+penelitian+menunjukkan+bahwa+penerapan+sistem+elektronik%0D%0Apajak+bahan+bakar+kendaraan+bermotor+berpengaruh+terhadap+kepatuhan+wajib%0D%0Apungut+dalam+membayar+PBBKB.%0D%0A%0D%0AKata+Kunci+%3A+Analisis+%2C+E-PBBKB%2C+Kepatuhan+Wajib+Pungut%2C+Sistem%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AANALYSIS+OF+THE+IMPLEMENTATION+OF+THE+E-PBBKB+SYSTEM+IN%0D%0AIMPROVING+MANDATORY+COMPLIANCE+WITH+MOTOR+VEHICLE%0D%0A%0D%0AFUEL+TAX+COLLECTIONS%0D%0A%0D%0ABY+%3A%0D%0A%0D%0ASHAFIRA+ASTIKA+PUTRI%0D%0A%0D%0AMotor+Vehicle+Fuel+Tax+(PBBKB)+is+a+tax+on+the+use+of+motor+vehicle+and+heavy%0D%0Aequipment+fuel.+As+an+effort+to+optimize+the+level+of+PBBKB+compliance%2C+the%0D%0ARegional+Revenue+Agency+of+Lampung+Province+has+innovated+a+new+system%2C%0D%0Anamely+by+launching+a+system+called+E-PBBKB+(Electronic+Motor+Vehicle+Fuel%0D%0ATax).+The+Motor+Vehicle+Fuel+Tax+Electronic+System+was+launched+with+the+aim+of%0D%0Aimproving+the+quality+of+service+which+is+expected+to+make+hoped+that+this+will+make%0D%0Ait+easier+for+taxpayers+to+collect+taxes.+in+terms+of+taxation.+Mandatory+collectors%0D%0Awill+not+experience+difficulties+in+reporting+so+that+PBBKB+can+be+processed+quickly%0D%0Aand+practically.+This+research+is+very+important+because+it+can+measure+the+level+of%0D%0Acompliance+taxpayers+with+the+implementation+of+the+electronic+motor+vehicle+fuel%0D%0Atax+system.+The+aim+of+this+research+is+to+analyze+the+implementation+of+the%0D%0Aelectronic+motor+vehicle+fuel+tax+system+in+increasing+compliance+with+mandatory%0D%0Amotor+vehicle+fuel+tax+collection+and+see+what+obstacles+there+are+for+E-PBBKB%0D%0Ausers.+The+research+method+in+this+research+is+a+descriptive+research+method+with%0D%0Aa+qualitative+method+approach.+The+data+analysis+technique+used+is+the+Miles+and%0D%0AHuberman+model.+Based+on+the+research+results%2C+it+shows+that+the+implementation%0D%0Aof+the+electronic+motor+vehicle+fuel+tax+system+has+an+effect+on+compliance+with%0D%0Amandatory+levies+in+paying+PBBKB.%0D%0A%0D%0AKey+Words+%3A+Analysis%2C+E-PBBKB%2C+Mandatory+Compliance%2C+System&rft.publisher=FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK&rft.date=2024-06-13&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85380%2F1%2F1.%2520ABSTRAK%2520-%2520shafira%2520astika.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85380%2F2%2F2.%2520SKRIPSI%2520FULL%2520-%2520shafira%2520astika.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85380%2F3%2F3.%2520SKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN%2520-%2520shafira%2520astika.pdf&rft.identifier=++SHAFIRA+%2C+ASTIKA+PUTRI++(2024)+ANALISIS+PENERAPAN+SISTEM+E-PBBKB+DALAM+MENINGKATKAN+KEPATUHAN+WAJIB+PUNGUT+PAJAK+BAHAN+BAKAR+KENDARAAN+BERMOTOR.++FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F85380%2F