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All Journal Jurnal Pajak Vokasi (JUPASI)
Ayu Fitria Andarani
Institut Ilmu Sosial dan Manajemen STIAMI
Social Sciences

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IMPLEMENTASI KEBIJAKAN EARMARKING TAX ATAS PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI KOTA BEKASI PROVINSI JAWA BARAT Jiwa Pribadi Agustianto; Krisna Hidajat; Ayu Fitria Andarani
Jurnal Pajak Vokasi (JUPASI) Vol 1, No 1: September 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.82 KB) | DOI: 10.31334/jupasi.v1i1.501

Abstract

The phenomenon in the research is that there are still many congestion points due to the lack of road construction, lack of infrastructure related to road maintenance, and inadequate transportation modes. This study aims to analyze the Implementation of Earmarking Tax Policy on Vehicle Tax Collection in Bekasi City West Java Province along with the constraints and efforts in implementation. The research method used a qualitative approach with descriptive specificity. The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City, West Java Province for the compliance of the implementor in the matter of levying already in accordance with the regulation, but the allocation has not been maximal yet. Functional routine implementers are not yet maximal because there are still few technical issues and separation of funding post / account in the allocation, and no further regulations regarding technical and standard operating procedure (SOP) for earmarking tax funds can not be seen and controlled. The realization of the performance and the desired impact is also not optimal because there are still many congestion points and road structures that are still not good and adequate public transportation for the entire reach of the City of Bekasi.
Co-Authors Jiwa Pribadi Agustianto Krisna Hidajat