Analisis Implementasi Aplikasi New SAKPOLE Terhadap Capaian Penerimaan Pajak Kendaraan Bermotor Di Kabupaten Kebumen

MUTIARAHAYU, KINTAN (2022) Analisis Implementasi Aplikasi New SAKPOLE Terhadap Capaian Penerimaan Pajak Kendaraan Bermotor Di Kabupaten Kebumen. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Penerimaan negara terbesar bersumber dari perpajakan. Aplikasi New SAKPOLE merupakan kolaborasi dari Pemerintah Provinsi Jawa Tengah, Kepolisian Jawa Tengah, Badan Pengelolaan Pendapatan Daerah, dan PT Jasa Raharja dalam upaya meningkatkan fasilitas pembayaran Pajak Kendaraan Bermotor guna meningkatkan pendapatan pajak. Pandemi Covid-19 juga menjadi faktor pengembangan aplikasi New SAKPOLE dalam pembayaran pajak. Penelitian ini bertujuan untuk menganalisis implementasi aplikasi New SAKPOLE terhadap capaian penerimaan pajak kendaraan bermotor di Kabupaten Kebumen. Metode penelitian yang digunakan adalah metode kualitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini berasal dari UPPD Kabupaten Kebumen dan wawancara dengan pegawai UPPD Kabupaten Kebumen dan wajib pajak. Teknik analisis data menggunakan analisis statistik deskriptif. Hasil penelitian ini menunjukkan keterkaitan hubungan antara hasil wawancara dan data capaian penerimaan pajak kendaraan bermotor di Kabupaten Kebumen bahwa Aplikasi New SAKPOLE belum bisa dijadikan media penerimaan pajak kendaraan bermotor yang optimal karena persentase penerimaan pajak kendaraan bermotor masih terlalu rendah jika dibandingkan dengan total penerimaan pajak kendaraan bermotor di Kabupaten Kebumen. / The largest state revenue comes from taxation. The New SAKPOLE application is a collaboration of the Central Java Provincial Government, the Central Java Police, the Regional Revenue Management Agency, and Jasa Raharja Company in an effort to increase the Motor Vehicle Tax payment facility in order to increase tax revenue. The Covid-19 pandemic is also a factor in the development of the New SAKPOLE application in tax payments. This study aims to analyze the implementation of the New SAKPOLE application on the achievement of motor vehicle tax revenues in Kebumen Regency. The research method used is a qualitative method. The data collection technique used in this study came from UPPD Kebumen Regency and interviews with UPPD Kebumen Regency employees and taxpayers. The data analysis technique used descriptive statistical analysis. The results of this study indicate the relationship between the results of interviews and the achievement data of motor vehicle tax revenues in Kebumen Regency that the New sakpole is not ready yet to optimalized the vehicle tax revenue because the percentage of motor vehicle tax revenue is still too low when compared to the total motor vehicle tax revenue. in Kebumen Regency.

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