Laksonoputra, Nigella Sativa (2022) Pengaruh Pemutihan Sanksi Pajak Kendaraan Bermotor Terhadap Kepatuhan Pajak di Daerah Istimewa Yogyakarta. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pemerintah menerbitkan Peraturan Gubernur DIY nomor 62 Tahun 2021 tentang Perubahan Keempat Peraturan Gubernur DIY Nomor 20 Tahun 2020 tentang Penghapusan Sanksi Administratif Pajak Kendaraan Bermotor dan sanksi Administratif Bea Balik Nama kendaraan Bermotor. Upaya pemerintah ini diharapkan mampu mendorong minat masyarakat dan meningkatkan kepatuhan masyarakat dalam membayar kewajiban pajak sehingga memaksimalkan penerimaan pajak kendaraan bermotor. Penulisan ini membahas mengenai pengaruh pemutihan sanksi pajak kendaraan bermotor terhadap kepatuhan pajak di Daerah Istimewa Yogyakarta. Tujuan penulisan ini adalah mengetahui pengaruh kebijakan pemutihan dan mengetahui persepsi masyarakat terhadap kebijakan pemutihan pajak di Daerah Istimewa Yogyakarta. Pada penulisan ini digunakan metode kualitatif dalam mengolah data terkait topik yang diangkat. Penulisan ini dilakukan dengan membandingkan data penerimaan pajak kendaraan bermotor sebelum dikenakannya kebijakan pemutihan dengan data setelah dikenakan kebijakan pemutihan. Data lain yang digunakan dalam penulisan ini adalah hasil kuisioner yang disebarkan kepada masyarakat di Daerah Istimewa Yogyakarta. Penulisan ini menyimpulkan bahwa kebijakan pemutihan sanksi pajak kendaraan bermotor berkorelasi positif terhadap kepatuhan masyarakat dalam membayar pajak kendaraan bermotor dan disisi lain presepsi masyarakat terhadap kebijakan ini cenderung memberikan respon yang positif./ The government issues the Governor of DIY Regulation number 62 of 2021 concerning the Fourth Amendment to the Regulation of the Governor of DIY Number 20 of 2020 concerning the Elimination of Administrative Sanctions for Motor Vehicle Taxes and Administrative Sanctions on Transfer of Title Fees for Motorized Vehicles. This government effort is expected to be able to encourage public interest and increase public compliance in paying tax obligations so as to maximize motor vehicle tax revenues. This paper discusses the effect of the abolition of motor vehicle tax sanctions on tax compliance in the Special Region of Yogyakarta. The purpose of this paper is to determine the effect of the policy of abolishing motor vehicle tax sanctions and to determine public perceptions of the policy of abolishing motor vehicle tax sanctions in the Special Region of Yogyakarta. In this paper, qualitative methods are used in processing data related to the topics raised. This writing is done by comparing the data on motor vehicle tax receipts before the imposition of the motor vehicle tax sanctions abolition policy with the data after the motor vehicle tax sanctions abolition policy was imposed. Other data used in this paper are the results of questionnaires distributed to the people in the Special Region of Yogyakarta. This paper concludes that the policy of abolishing motor vehicle tax sanctions has a positive correlation with public compliance in paying motor vehicle taxes and on the other hand public perceptions of this policy tend to give a positive response.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pemutihan, kepatuhan, pajak kendaraan bermotor, tax relief, compliance, motor vehicle tax |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia PKN STAN Subject Area > Pajak Daerah dan Retribusi Daerah |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 11 Apr 2023 02:56 |
| Last Modified: | 11 Apr 2023 02:56 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1325 |
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