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Andi Indah Lestari AM
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Economics, Econometrics & Finance Health Professions Social Sciences

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Upaya Kebijakan Penerimaan Pajak Kendaraan Bermotor terhadap Peningkatan Pendapatan Asli Daerah di Kantor Samsat Kabupaten Pinrang Andi Indah Lestari AM; Asriani Asriani
YUME : Journal of Management Vol 4, No 1 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i1.1060

Abstract

ABSTRAKTujuan penelitian ini adalah Untuk mengetahui upaya kebijakan penerimaan pajak kendaraan bermotor terhadap peningkatan pendapatan asli daerah di kantor Samsat kabupaten Pinrang dan untuk mengetahui faktor penghambat dan pendukung pajak kendaraan bermotor terhadap peningkatan pendapatan asli daerah di kantor samsat kabupaten Pinrang.Metode penelitian ini menggunakan metode penelitian kualitatif, teknik penelitian yang digunakan adalah menggunakan wawancara, observasi dan dokumentasi. Teknik analisis data yang digunakan yaitu reduksi data, penyajian data, dan penarikan kesimpulan.Hasil penelitian menunjukkan bahwa realisasi penerimaan Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Pinrang untuk tahun 2018-2019 mengalami kenaikan dan untuk periode tahun 2020 target penerimaan diturunkan  dari tahun sebelumnya karena terkendala covid 19 diawal tahun 2020. Tapi, untuk realisasi penerimaan tahun 2020 tetap mengalami kenaikan. Hal ini tidak bisa lepas dari peran petugas pajak dan kebijakan Pemerintah Provinsi Sulawesi Selatan dalam meningkatkan penerimaan pajak kendaraan bermotor selama pandemi covid 19.Kata Kunci: Upaya Kebijakan Penerimaan; Pajak Kendaraan Bermotor;  Pendapatan Asli Daerah. ABSTRACT The purpose of this study was to determine the policy efforts of motor vehicle tax revenue to increase local revenue in the Pinrang district Samsat office and to determine the inhibiting and supporting factors of motor vehicle tax on increasing local revenue at the Pinrang district Samsat office. This research method uses qualitative research methods, the research technique used is to use interviews, observation and documentation. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The results showed that the realization of Motor Vehicle Tax receipts at the Pinrang Regency Samsat Office for 2018-2019 experienced an increase and for the 2020 period the revenue target was lowered from the previous year due to COVID-19 constraints at the beginning of 2020. However, the realization of 2020 revenue still experienced an increase. . This cannot be separated from the role of tax officers and the policies of the South Sulawesi Provincial Government in increasing motor vehicle tax revenues during the COVID-19 pandemic.Keywords: Revenue Policy Efforts; Motor Vehicle Taxes; Regional Original                   Revenue 
Pengaruh Urgensi Sosialisasi Perpajakan Terhadap Wajib Pajak Dalam Mendukung Kepatuhan Membayar Pajak Di Kantor Pelayanan Pajak Pratama Makassar Selatan Andi Indah Lestari AM; Wiwi Diayanti
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1130

Abstract

The purpose of this study was to determine the urgency of tax socialization to taxpayers in supporting compliance in paying taxes at KPP Pratama South Makassar and to determine the magnitude of the effect of the urgency of tax socialization on taxpayers in supporting compliance with paying taxes at KPP Pratama South Makassar. This type of research uses quantitative methods with data collection techniques through questionnaires, documentation, and observations where the questionnaires in this study are distributed to individual taxpayers using the non-probability sampling-quota sampling method with purposive sampling. multiple linear regression, hypothesis testing with partial test, and simultaneous test.The results of this study indicate that the urgency of taxation socialization, knowledge of taxation, awareness of taxpayers towards tax compliance has an effect of 61.9% as seen from the results of the coefficient of determination (R2). Based on the hypothesis test using t test where t count > t table 1.294. And F count 35,725 > F table 2,744 with a significant value of 0.000 < 0.05, then the hypothesis states that Ha is accepted and Ho is rejected. This shows that there is a significant effect.Universitas Internasional BatamKeywords: Urgency of Tax Socialization, Taxpayers, Compliance with paying taxes
Co-Authors Asriani Asriani Wiwi Diayanti