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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Jurisprudentie Jurnal Manajemen Pelayanan Publik JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area Publikauma : Jurnal Administrasi Publik Universitas Medan Area Politeia: Jurnal Ilmu Politik Persepsi : Communication Journal Journal of Education, Humaniora and Social Sciences (JEHSS) Bricolage : Jurnal Magister Ilmu Komunikasi PERSPEKTIF Jurnal Pemerintahan dan Politik Ihsan: Jurnal Pengabdian Masyarakat Strukturasi: Jurnal Ilmiah Magister Administrasi Publik Pelita Masyarakat Jurnal Ilmu Pemerintahan, Administrasi Publik, dan Ilmu Komunikasi (JIPIKOM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal La Sociale Industrial Research Workshop and National Seminar Journal of Public Representative and Society Provision Jurnal Ilmiah Administrasi Publik dan Pemerintahan Langgas: Jurnal Studi Pembangunan Jurnal Pengabdian Kepada Masyarakat
Beby Masitho Batubara
Universitas Medan Area
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Journal : PERSPEKTIF

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Implementasi Kebijakan Pajak Progresif Bagi Kendaraan Bermotor Lidya Octafiani Br Sinulingga; Muhammad Husni Thamrin Nasution; Beby Masitho Batubara
PERSPEKTIF Vol. 7 No. 1 (2018): PERSPEKTIF - January
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v7i1.2522

Abstract

Public policy has two main functions: budget and regulation. Similarly, the Progressive Tax Policy of Motor Vehicles regulated in the Regional Regulation of North Sumatra Province No. 1 of 2011 which began in force in 2012. This researcher uses descriptive qualitative research method. The data collection procedure used by interview, observation, documentation. Data analysis is done by data reduction, data presentation and conclusion. The results of this study indicate that the implementation of policies on the implementation of motor vehicle progressive taxes, including communication, human resources, executor attitude, and bureaucracy has been well implemented by Upt Samsat South Medan, namely: (1) Communication carried out externally by publishing a progressive tax to the public or taxpayer using print media and electronic media. (2) Human resources shall be carried out by preparing the personnel of the progressive tax service personnel of the vehicles in accordance with their respective fields of work and supported by adequate facilities and infrastructure of public services. (3) The executing attitude is carried out by Samsat employee by giving good service attitude to the taxpayers who pay the progressive tax in accordance with the operational standard of the established procedure; (4) Bureaucracy implemented implemented by simplifying the bureaucracy of vehicle tax payment service by forming working group, so taxpayers become easier in obtaining progressive tax service in Upt Samsat South Medan. 
Co-Authors Abdul Kadir Abdul Kadir Adam Adam Adam Adam Aditiawansyah, Muhammad Danu Agung Suharyanto Agung Suharyanto Ahmad Kevin Nasution Andika, Wahyu Andy Frans Leo Silalahi Angelina, Nina Anwar, Aslihal Atikah Dwi Ramadhani Audia Junita Aulia Kadri Pratiwi Azhima, Fauzhan Bahrum Jamil, Bahrum Barus, Rehia K. Isabella Bella, Dara BIMA BIMA, BIMA Bukit, Niarita Cynthya Lawrency Saragih Daeli, Sri Suci Mentari Darman Kasih Halawa Desi Mariana Br. Simamora Dwi Putri Rachmawati Evi Yunita Kurniaty Fakhrozaldi, M. Nicky Falua Jisokhi Haluana'a Fauzhan Azhima Gulo, Lebiyus Gulo, Yorizal Tri Marzuki Hadawiya, Rafi’atul Halawa, Lili Handayani Hariani, Riri Rezeki Hartono, Selamat Ichwanda, Rizki Indra Muda Indra Muda Irwan Nasution Khairunnisah Lubis Kurniaty, Evy Yunita Larasati Larasati Larasati, Larasati Lase, Sony Setiaman Lastrida Simbolon Lia Andriyani Lidya Octafiani Br Sinulingga Lubis, Fatimah lubis, Suryanti Maksum Syahri Lubis manik, Agustina Mendrofa, Agung Rahmat Christin Mikael Irwan S Surumaha Mikha Juni Adelina Mendrofa Milan Alfianni Zega Mitha, Syahra Muda, Indra Muda, Indra Muhammad Aldi, Muhammad Muhammad Husni Thamrin Nainggolan, Leonardo Nasrullah Hidayat, Nasrullah Nasution, Muhammad Husni Thamrin Nasution, Sahra Yusna Nina Angelia Nina Angelina Nina Siti Salmaniah Siregar Nina Siti Salmiah, Nina Siti Novita Lumban Gaol Pane, Debora Pranata, Sudirman Rahmiati Rahmiati REHIA K ISABELLA BARUS Rehia K. Isabella Barus Rehia K. Isabella Barus Reza Rejeki Reza Rejeki Rizkan Zulyadi Rizkya, Salsa Rudi Salam Sinaga Sahara Angriani Siregar Samosir, Herrison Yehuda Santi, Ely Sarumaha, Mikael Irwan Susanto Selamat Riadi Sembiring, Walid Musthafa Servista Waruwu Sianturi, Juwilda Sianturi, Rut Royanti Silalahi, Andy Frans Leo Simamora, Benny Estrada Simbolon, Lastrida Sindi Dea Agustina Ginting Sinulingga, Lidya Octafiani Br Siregar, Nina Siti Salmiah Surya, Irfan Syafruddin Ritonga Syafruddin Ritonga Syafruddin Ritonga Syahpitri, Eliana Taufik Wal Hidayat Taufik Walhidayat Taufik Walhidayat Ulfi Syafitri Usman Tarigan Walid Musthafa S Walid Musthafa Sembiring Waruwu, Servista Wiranti Wiranti Yorizal Tri M Gulo Yorizal Tri Marzuki Gulo Yurial Arief Lubis Yusmaniar Kurniawati Sirait Zega, Milan Alfianni Zoraya Alfathin Rangkuti