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All Journal JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Maulina Assiffa Pravita
Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat
Economics, Econometrics & Finance Education Other

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EFEKTIVITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR PADA SAAT PANDEMI DI KANTOR SAMSAT II KOTA BANJARMASIN Maulina Assiffa Pravita; Rusma Nailiah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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Abstract

This study aims to determine and analyze the effectiveness and constraints of accepting PKB during a pandemic at the Banjarmasin Samsat II Office. This study explains that the effectiveness in 2019 is at the percentage of 99.23% which is included in the effective category, in 2020 the percentage is 103.08% in the very effective category, and in 2021 the percentage is 90.88% in the effective category. In addition, the obstacles that occur are due to tax arrears or receivables and there are still many taxpayers who do not carry the requirements / do not understand the procedure for paying pkb using E-SAMSAT.
Co-Authors Rusma Nailiah