Worksheet : Jurnal Akuntansi
Vol 2, No 1 (2022)

ANALISIS PENERIMAAN DAN PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI MASA PANDEMI COVID-19 PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH (BPPRD) UPT PPD MEDAN UTARA

Suganda Suganda (Unknown)
Nurhayati Nurhayati (Unknown)

Article Info

Publish Date
30 Nov 2022

Abstract

Taxes are one of the government's greatest sources of revenue.  The covid-19 pandemic was an infectious disease that spread evenly and simultaneously around the world at the end of 2019. The tax consists of two types: central and regional taxes. The tax on motorized vehicles is a tax on the ownership of ones that are included in the county tax. The research method in this study is mixed research with a descriptive approach. Research shows that at the time of the covid-19 pandemic, more direct than online, the covid-19 pandemic effect on the tax realized motor vehicles did not significantly affect the north pppp-field's tax office and the realization of the CKB is still said to be effective and contribute well, And the effort done is done more than optimal by performing some programs such as the relaxing payment program and the self-knocking program (PMKP).

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Journal Info
Worksheet : Jurnal Akuntansi
Website

Abbrev

worksheet

Publisher

Universitas Dharmawangsa

Subject

Economics, Econometrics & Finance

Description

Workhsheet adalah Jurnal Prodi Akuntansi yang ditertbitkan dan dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa (FEB UNDHAR). Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil penelitian yang mempunyai relevansi dengan : Akuntansi Keuangan ...