Evaluasi penetapan dan prosedur pembayaran pajak kendaraan bermotor samsat Surakarta ( studi kasus pada up3ad samsat Surakarta )

Oleh :
Bramasta Erzhad Kurniawan - F3407022 - Fak. Ekonomi dan Bisnis

ABSTRACT This study because the authors see some discrepancy between theory and reality concerning the determination and payment procedures for vehicle tax at SAMSAT Surakarta. The purpose of this research is to obtain a clear picture regarding the determination and payment procedures motor vehicle taxes in SAMSAT Surakarta and compare with theories on motor vehicle taxes that writers get. There are two main focus at this time of writing is about the determination and motor vehicle tax payment procedures. Determination of motor vehicle taxes will be seen from the aspect of how to calculate the difference between nominal and paid by the taxpayer. Motor vehicle tax payment procedure will be seen from the route of payments and the constraints faced by taxpayers and workers. All the datas obtained and presented in an actual datas and actual events existing at SAMSAT Surakarta. Keyword : pajak kendaraan bermotor