JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Vol. 3 No. 1 (2022)

EFEKTIVITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR PADA SAAT PANDEMI DI KANTOR SAMSAT II KOTA BANJARMASIN

Maulina Assiffa Pravita (Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)
Rusma Nailiah (Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat)

Article Info

Publish Date
22 Mar 2022

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.

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Journal Info
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Website

Abbrev

pajak

Publisher

Universitas Lambung Mangkurat

Subject

Economics, Econometrics & Finance Education Other

Description

JRUP: Jurnal Referensi dan Review Pajak adalah Jurnal Tugas Akhir Mahasiswa yang diterbitkan oleh Program Studi Diploma Tiga Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat . Jurnal Referensi dan Review Pajak diterbitkan oleh Program Studi Program Studi Diploma Tiga Fakultas Ekonomi dan ...