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All Journal JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Maria Gratiana Kelen
Universitas Bina Sarana Informatika
Humanities Economics, Econometrics & Finance

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Kendala Database Tipe Kendaraan dan Implikasinya terhadap Verifikasi Berkas Pajak Progresif di UPPPD Samsat Jakarta Barat Maria Gratiana Kelen; Amas Sari Martahanti; Iwan Iwan
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 3 No 1 (2026): Desember 2026 - Februari 2027
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v3i1.680

Abstract

This study analyzes the constraints of vehicle type databases in the process of verifying progressive tax files at UPPPD Samsat West Jakarta. The research uses a qualitative approach. Data were obtained through interviews with three main informants, observation, and documentation. Qualitative analysis was carried out through data reduction, data presentation, and drawing conclusions; then the two results were integrated. Of the 4,445 taxpayers examined during June 2025-June 2026, 2,928 taxpayers (65.87%) had complete files and 1,517 taxpayers (34.13%) were incomplete. The main obstacles include vehicle data mismatches, input errors, delays in synchronization between agencies, and ownership data that has not been updated. These obstacles extend verification, increase workload, hinder progressive tax determination, and increase service queues. Improvements require data updates, inter-agency coordination, system integration, taxpayer socialization, and officer competency improvement.
Co-Authors Amas Sari Martahanti Iwan Iwan