JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Vol 3 No 1 (2026): Desember 2026 - Februari 2027

Kendala Database Tipe Kendaraan dan Implikasinya terhadap Verifikasi Berkas Pajak Progresif di UPPPD Samsat Jakarta Barat

Maria Gratiana Kelen (Universitas Bina Sarana Informatika)
Amas Sari Martahanti (Universitas Bina Sarana Informatika)
Iwan Iwan (Universitas Bina Sarana Informatika)



Article Info

Publish Date
09 Oct 2026

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.

Copyrights © 2026






Journal Info

Abbrev

JMAEKA

Publisher

Subject

Humanities Economics, Econometrics & Finance

Description

Jurnal MAEKA (Manajemen, Ekonomi, dan Akuntansi) cakrawarti didedikasikan untuk mempublikasikan penelitian di bidang Manajemen, Ekonomi, dan Akuntansi. Jurnal ini memiliki cakupan yang luas dengan topik-topik yang relevan di bidang Manajemen, Ekonomi, dan Akuntansi diantaranya; Manajemen Sumber Daya ...