Pengaruh pelayanan sistem pembayaran secara on-line terhadap penerimaan pajak kendaraan bermotor pada dinas pendapatan dan pemberdayaan aset daerah UP3AD kota Surakarta beserta unit pelayanan sistem administrasi manunggal di bawah satu atap (SAMSAT) kota

Oleh :
Siti Fatimah - F.3407118 - Fak. Ekonomi dan Bisnis

ABSTRACT Tax is a source of country income that used to development finance. One of the tax is Pajak Kendaraan Bermotor (PKB). PKB is tax province that use to pay province expending and public prosperty. The purpose of this research is to know how far the influence of PKB payment system by on line to the PKB revenue in SAMSAT of Surakarta city. This research was taken by observation and interview method. The meaning of observation and record systematically to the indication and phenomenon that researched. The meaning of interview is doing conversation with the source or SAMSAT of Surakarta city officers. According to the result, after on line system was used there were increased in the PKB income year by year although the target not completed yet. In 2006 the realization were passed target because whole of SAMSAT income get into realization, that is way passed the target, and in the beginning 2007-2009 the realization was not passed the target because the income of SAMSAT only counted from net income for example treasurer income+proceed-process. Author gives recomendation for the SAMSSAT of Surakarta officer to increase the service. Using server that realy have any problem and do more socialization about on-line system, the require of tax payer that must do and increase the tariif of SWDKLLJ.