JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Vol. 2 No. 2 (2021)

IMPLEMENTASI SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) MELALUI LAYANAN DRIVE THRU PADA UPPD SAMSAT BANJARMASIN 2

Wina Septiana (Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)
H. Kasyful Anwar (Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)

Article Info

Publish Date
27 Nov 2021

Abstract

This study aims to determine the implementation of the Motor Vehicle Tax Collection System (PKB) through Drive Thru Services. Based on the results of research that has been carried out by researchers at UPPD Samsat Banjarmasin 2, PKB payment services through the Samsat Drive Thru service are an effort to improve services to provide convenience for the community. These conveniences include simpler requirements and procedures that are more practical and faster than paying PKB at the Samsat Office. The Samsat Drive Thru service has an effect on increasing revenue by 131.83% and contributing to PKB revenue by 1.73% in 2019 and increasing significantly by 4.31% in 2020.

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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 ...