Analisis Efektivitas Penerapan Pajak Progresif Kendaraan Bermotor Dan Keterkaitannya Dengan Penggunaan E-Ktp (Studi Kasus Samsat Karanganyar)

Oleh :
Aida Nurul Hidayah - F3410006 - Fak. Ekonomi dan Bisnis

The objective of research was to find out the effectiveness of motor vehicle progressive tax application in relation to the use of e-KTP (Electronic- Identity Card) in managing the Motor Vehicle Tax administration, the effect of e-KTP use on the motor vehicle progressive tax, and the constraints occurring in improving the effectiveness of motor vehicle progressive tax application in SAMSAT Karanganyar. The methods used in this research were observation, interview, and library study. The observation was done by the writer through observing and drawing a conclusion on the motor vehicle tax service. The interview was done with the Chairman of UP3AD Karanganyar and Motor Vehicle Tax Section without systematic and structured interview. The library study was done by the writer by collecting the data from library study, namely article and journal. Considering the result of research, the effectiveness level of progressive tax application would increase as e-KTP was used in the motor vehicle Tax administration. The use of e-KTP in the motor-vehicle administration could minimize the evasion of motor vehicle progressive tax by the Taxpayers. On the other hand, majority Taxpayers still used Conventional KTP (Identity Card) in Motor Vehicle Tax administration. The writer recommended the SAMSAT to separate the motor vehicle progressive tax target from Motor Vehicle Tax target, to apply the use of e-KTP in Motor Vehicle Tax administration, and to validate the identity card for the Taxpayers still using conventional identity card in order to minimize the evasion of motor vehicle progressive tax.