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Journal : Management Science Research Journal

ANALYSIS OF THE EFFECTIVENESS OF THE PROCEDURE FOR APPLYING MOTOR VEHICLE TAX MUTATIONS BETWEEN DISTRICTS AND CITIES AT BANTEN PROVINCES IN SAMSAT PANDEGLANG Sri Tjahjono, Mazda Eko; Pratiwi, Refi; Haryono, Selly Anggraeni; Shahida, Aufa Azwa
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.90

Abstract

The research to explore the effectiveness of Submitting Vehicle Tax Mutations Motoring between districts and cities at Banten provinces in Samsat Pandeglang can be said to be good. The research methods using the descriptive analysis to explain the procedure for applying a mutation of motor vehicle. The procedure is carried out by filling out a form, bringing the original STNK, original BPKB, bringing proof of payment PKB/BBNKB and SWDKLLJ with SKPD (regional tax assessment letter) which has been validated for the last year and bringing proof of the results physical check of the vehicle. Obstacles that occur when changing a motor vehicle's STNK and PLAT usually occur because taxpayers lose their STNK or leasing occurs, therefore they have to carry out the name transfer fees and motor vehicle tax transfers. It is concluded that the application for motor vehicle tax transfers between districts and cities at Banten provinces is the transfer of the owner's address from one province to another, which aims to clarify the identity of the vehicle
The Implementation of BPHTB Tax with The E-BPHTB Application System that Applied on The Local Revenue Government of Lebak Regency Bereukah Dinanti Putri; Mazda Eko Sri Tjahjono; Puspanita, Intan; Selly Anggraeni Haryono
Management Science Research Journal Vol. 3 No. 2 (2024): May 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i2.105

Abstract

This study aims to find out the implementation process of the e-BPHTB application system on the Local Revenue Government of Lebak Regency and also to find out the obstacles that could hinder the implementation of the e-BPHTB application system. This study used a descriptive method with data collection techniques in the form of observation, documentation and descriptive. The samples of this study is Local Revenue Government of Lebak Regency. This study find out that the implementation of the e-BPHTB application system in the Local Revenue Government of Lebak Regency was accordance with existing regulations, the implementation of the e-BPHTB application system ease the PPAT/Notary Public and taxpayers in carrying out BPHTB tax reporting. There are obstacles in implementing the e-BPHTB application system, such as a lack of synchronization between the systems in Local Revenue Government of Lebak Regency and Bank as collecting agent and also the lack of optimal network at the Local Revenue Government of Lebak Regency that delay the process of inputting the taxpayer data