PUTRA, REZA MULYANTO (2022) Tinjauan Efektivitas Program Triple Untung Plus Terhadap Peningkatan Penerimaan Pajak Kendaraan Bermotor Pada Masa Pandemi Covid-19 di Provinsi Jawa Barat. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Reza Mulyanto Putra_2301190347.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (28kB) |
|
Text (Abstrak)
02. Abstrak_Reza Mulyanto Putra_2301190347.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (124kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Reza Mulyanto Putra_2301190347.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (204kB) |
|
Text (BAB I)
05. Bab I_Reza Mulyanto Putra_2301190347.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (134kB) |
|
Text (BAB II)
06. Bab II_Reza Mulyanto Putra_2301190347.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (137kB) |
|
Text (BAB III)
07. Bab III_Reza Mulyanto Putra_2301190347.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (247kB) |
|
Text (BAB IV)
08. Bab IV_Reza Mulyanto Putra_2301190347.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (123kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Reza Mulyanto Putra_2301190347.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (8kB) |
Abstract
Pandemi Covid-19 menyebabkan penurunan pertumbuhan ekonomi yang signifikan, tak terkecuali dengan penerimaan pendapatan yang diterima Pemerintah Indonesia terutama di bidang perpajakan. Sebagai upaya memperbaiki perekonomian dan memaksimalkan penerimaan pajak daerah, Pemerintah Provinsi Jawa Barat mengeluarkan sebuah program insentif berupa pengurangan dan pembebasan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBNKB) dengan nama “Program Triple Untung Plus Tahun 2021” yang tertuang dalam keputusan Gubernur Jawa Barat Nomor 970/kep.377-Bapenda/2021 tentang Pengurangan dan Pembebasan PKB dan BBNKB pada Masa Pandemi Covid-19. Penelitian ini dilakukan untuk meninjau efektivitas Program Triple Untung Plus guna memberikan keringanan kepada masyarakat Provinsi Jawa Barat. Metode pengumpulan data yang digunakan adalah data sekunder dari dokumen-dokumen dari Badan Pendapatan Daerah Provinsi Jawa Barat, wawancara terstruktur, dan observasi secara langsung kegiatan Program Triple Untung Plus Tahun 2021 yang dilaksanakan Samsat Bandung III Soekarno Hatta. Berdasarkan hasil penelitian, peneliti menyimpulkan bahwa tingkat efektivitas Program Triple Untung Plus terhadap realisasi penerimaan PKB dan BBNKB di Provinsi Jawa Barat pada tahun 2021 sudah sangat efektif karena melebihi 100% dari target yang ditentukan, yaitu masing-masing sebesar 104,06% dan 107,97%./ The Covid-19 pandemic has significantly slowed down economic growth and the income that the Indonesian government receives, particularly in the tax sector. To improve the economy and maximize local tax revenue, the West Java Provincial Government issued an incentive program by reduction and exemption of Motor Vehicle Tax and Transfer of Motor Vehicle Title Fee under the name ""Triple Untung Plus Program 2021"" as stated in the West Java Governor's decision Number 970 /kep.377-Bapenda/2021 regarding the Reduction and Liberation of Motor Vehicle Tax and Transfer of Motor Vehicle Title Fee during the Covid-19 pandemic. The purpose of this research was to evaluate the effectiveness of the Triple Untung Plus Program to provide relief to the people of West Java Province. The data collection method used is secondary data from documents from the West Java Provincial Revenue Agency, structured interviews, and direct observation of the 2021 Triple Untung Plus Program activities carried out by Samsat Bandung III Soekarno Hatta. Based on the results of the research, the researchers concluded that the level of effectiveness of the Triple Untung Plus Program on the realization of Motor Vehicle Tax and Transfer of Motor Vehicle Title Fee receipts in West Java Province in 2021 was very effective because it exceeded 100% of the specified target by 104.06%, and 107.97% respectively.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | effectiveness, incentive, Motor Vehicle Tax, Transfer of Motor Vehicle Title Fee, efektivitas, insentif, Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor |
| 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: | 10 May 2023 01:50 |
| Last Modified: | 10 May 2023 01:50 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1436 |
Actions (login required)
 |
View Item |