Akuntansi dan Dampak Pelayanan Pembayaran Pajak Kendaraan Bermotor di BUMDes Tulus Wahana Sentosa

Pratama, Dandi Pandu (2022) Akuntansi dan Dampak Pelayanan Pembayaran Pajak Kendaraan Bermotor di BUMDes Tulus Wahana Sentosa. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Akuntansi dan Dampak Pelayanan Pembayaran Pajak Kendaraan Bermotor di BUMDes Tulus Wahana Sentosa. Dibimbing oleh Nur Aisyah Kustiani. Dengan besarnya potensi penerimaan Pajak Kendaraan Bermotor (PKB), pemerintah berinovasi menerapkan program pelayanan pembayaran PKB di BUMDes yang diharapkan dapat mempermudah akses warga dalam membayar pajak. Hal ini dapat mendukung program Pemulihan Ekonomi Nasional dengan pengoptimalan dari potensi penerimaan PKB di setiap daerah. Penelitian ini dilakukan untuk mengetahui bagaimana penerapan akuntansi dan juga bagaimana sistematika dari penerapan program ini. Selain itu, penulis ingin mengetahui apa dampak dari penerapan program ini bagi Desa Tulusrejo, Kab. Lampung Timur. Penelitian ini merupakan penelitian kualitatif yang menggunakan data primer dan juga sekunder yang didapatkan dari BUMDes Tulus Wahana Sentosa dan juga website Desa Tulusrejo./Accounting and Impact of Motor Vehicle Tax Payment Services at BUMDes Tulus Wahana Sentosa. Guided by Nur Aisyah Kustiani. With the large potential revenue of Motor Vehicle Tax (PKB), the government is innovating to implement a PKB payment service program at BUMDes which is expected to facilitate citizens' access to pay taxes. This can support the National Economic Recovery program by optimizing the potential for PKB acceptance in each region. This research was conducted to find out how the application of accounting and also how the systematics of the implementation of this program. In addition, the author wants to know what the impact of implementing this program is for Tulusrejo Village, East Lampung Regency. This research is a qualitative research that uses primary and secondary data obtained from BUMDes Tulus Wahana Sentosa and also the Tulusrejo Village website.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Pajak, Akuntansi, Pemerintah, Desa, Kendaraan Bermotor, Tax, Accounting, Government, Village, Motor Vehicle.
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting
PKN STAN Subject Area > Akuntansi Keuangan
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 20 Feb 2023 02:49
Last Modified: 20 Feb 2023 02:49
URI: http://eprints.pknstan.ac.id/id/eprint/976

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