Kecenderungan Peningkatan Piutang Pajak Kendaraan Bermotor Di Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Bandung Iii

Authors

  • Jaliludin Muslim Fakultas Ilmu Sosial dan Ilmu Politik, UIN Sunan Gunung Djati Bandung
  • Mubarok Mubarok Fakultas Ilmu Sosial dan Ilmu Politik, UIN Sunan Gunung Djati Bandung
  • Luthfi Diartama Fakultas Ilmu Sosial dan Ilmu Politik, UIN Sunan Gunung Djati Bandung

DOI:

https://doi.org/10.15575/jbpd.v1i1.6314

Abstract

The Sources of state revenue derived from motor vehicle tax in the Regional Management Center of the City of Bandung show a significant downward trend every year. This study aims to analyze the receivables of East Bandung taxpayers to the Regional Revenue Management Center and the settlement mechanism so that the existing receivables can be minimized and can be resolved. This study uses a qualitative approach to the type of descriptive research. In order to collect research data, researchers used interview techniques and literature studies. The results of this study explain that the mismatch of the target and the realization of motor vehicle tax tends to reduce state revenue in the tax sector, the factors causing it are the lack of awareness of taxpayers in East Bandung and Bandung City Region III, the lack of socialization for people who have receivables, and inadequate human resources tax apparatus both quantitatively and qualitatively.

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Published

2019-11-02

Issue

Vol. 1 No. 1 (2019): Ministrate

Section

Articles

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