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Journal : JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN

ANALISIS EFEKTIVITAS PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BANJARMASIN TAHUN 2019-2021 Nur Auliah Rahmini; Muhammad Nordiansyah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of this study is to analyze the effectiveness and find out how big the percentage achieved by KPP Pratama Banjarmasin in tax revenue. The results of the research conducted in 2019-2021 before and after the reorganization occurred at the KPP Pratama Banjarmasin, there was an average value of the effectiveness ratio for Non-Oil and Gas PPh including very effective criteria, PPN and PPnBM including less effective criteria, PBB including very effective criteria, and Taxes Others include ineffective criteria
ANALISIS TUNGGAKAN PAJAK KENDARAAN BERMOTOR PADA UNIT PELAYANAN PAJAK DAERAH SAMSAT BANJARMASIN II Ericha Fadilla; Muhammad Nordiansyah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

The purpose of this final report research is to determine the receipt of arrears on Motor Vehicle Taxes at the Regional Tax Service Unit Office of SAMSAT Banjarmasin II.The results of this study indicate that the receipt of arrears on Motor Vehicle Taxes at the Regional Tax Service Unit Office of SAMSAT Banjarmasin II has decreased and increased from year to year. The realization of the Motor Vehicle Tax has not been able to reach the target set by the relevant agencies. Arrears on Motor Vehicle Taxes at the Regional Tax Service Unit Office of SAMSAT Banjarmasin II are caused by several reasons from the Taxpayer, namely being busy, forgetting, economic factors, knowledge and old vehicles. Then the efforts made by the Regional Tax Service Unit Office of the Banjarmasin II SAMSAT to reduce the arrears are by opening a Mobile SAMSAT, opening a Drive Thru, making/sending a Warrant to make payments, doing whitening/reasing Motor Vehicle Tax fines, making banners or banners for pay taxes on time, conduct raids twice a month, and conduct counseling at the Regional Tax Service Unit office of SAMSAT Banjarmasin II when the taxpayer pays taxes.