Jurnal Riset Manajemen dan Ekonomi
Vol. 1 No. 2 (2023): April : JURNAL RISET MANAJEMEN DAN EKONOMI

Mekanisme Penetapan Pajak Kendaraan Bermotor (PKB) Pada Kantor Bersama Samsat Palu

Sissy Anastasya (Universitas Tadulako)
Adfiyani Fadjar (Universitas Tadulako)
Wiri Wirastuti (Universitas Tadulako)

Article Info

Publish Date
22 Mar 2023

Abstract

Motorized Vehicle Tax is a tax on ownership and/or control of motorized vehicles. In the implementation of the collection is carried out in the office with Samsat. The SAMSAT Joint Office involves three government agencies, namely: the Regional Revenue Agency, the Regional Police of the Republic of Indonesia, and PT. (Persero) Jasa Raharja Loss Insurance. The Technical Service Unit (UPT) Region 1 Palu SAMSAT has a work unit, namely the Billing and Determination Implementation Unit (PENTAP) which focuses on the billing section and determining the amount of tax bills to be raised. The method used in the preparation of this Final Project will be discussed descriptively regarding the Motor Vehicle Tax Determination Mechanism carried out by the Taxpayer Collection and Determination Unit at the SAMSAT Wil.1 Palu Office.

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Journal Info
Jurnal Riset Manajemen dan Ekonomi
Website

Abbrev

JRIME

Publisher

INSTITUT TEKNOLOGI DAN BISNIS SEMARANG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...