Efektivitas Penerimaan E- Samsat Sumut Bermartabat Sebagai Media Pembayaran Pajak Kendaraan Bermotor (PKB) Pasca Pandemi Covid-19

Murinanda Amalya Parinduri; Nurbaiti Nurbaiti; Laylan Syafina

doi:10.59841/excellence.v1i3.360

Authors

Murinanda Amalya Parinduri Universitas Islam Negeri Sumatera Utara, Medan
Nurbaiti Nurbaiti Universitas Islam Negeri Sumatera Utara, Medan
Laylan Syafina Universitas Islam Negeri Sumatera Utara, Medan

DOI:

https://doi.org/10.59841/excellence.v1i3.360

Keywords:

Effectiveness, Motor Vehicle Tax, Local Revenue, E-Samsat

Abstract

This study aims to determine the effectiveness of E-Samsat Sumut Bermartabat as a medium of payment of Motor Vehicle Tax. The analysis method used is Descriptive Qualitative analysis using the Effectiveness formula. The data used are primary data and secondary data. The primary data was collected through interviews with two BPPRDSU employees as informants. For secondary data in this study in the form of documents, such as the Motor Vehicle Tax Revenue Report per year of BPPRDSU and Revenue per unit of E-Samsat BPPRDSU. The results of this study indicate that the presence of E-Samsat Sumut Bermartabat Post Covid-19 Pandemic which is where after the Covid-19 pandemic the interest in digital tran n / digital witnesses of the community has increased it can be seen from the increase in the use of E-Samsat Sumut Bermartabat as a medium for paying Motor Vehicle Tax, there is a difference in the level of Effectiveness from 2021 and 2022 which shows the level of Effectiveness in 2022 is higher than in the previous year, namely 2021 with a difference of 3.48%. This shows an increase even though it is still relatively not too big.

References

Krisnadeva, A. A. N., & Lely Aryani Merkusiwati, N. K. (2020). Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kota Denpasar. E-Jurnal Akuntansi, 30(6), 1425. https://doi.org/10.24843/eja.2020.v30.i06.p07

Kusmilawaty. (2019). Analisis Anggaran Sebagai Alat Pengawasan Pajak Reklame Pada Dinas Pendapatan Daerah Kota Medan. Kitabah, 3(36), 66.

Nurlaila, Nasaution, Y. S. J., Hermain, H., & Silalahi, P. R. (2022). PENGEMBANGAN UMKM KULINER BERBASIS SYARIAH: STUDI KASUS DI SUMATERA BARAT Nurlaila. Jurnal Ilmiah EkonomiIslam, 8(3), 3728–3736.

Sarosa, S. (2012). Penelitian Kualitatif Dasar-Dasar (1st ed.). PT. Indeks.

Suhendro, D. (2017). Perancangan dan Implementasi Realisasi Anggaran Pendapatan ( Studi Kasus : Pengadilan Negeri Klas IB Pematangsiantar ). Seminar Nasional Teknologi Informatika, 30–36.

Syafina, L. (2013). Pengaruh Pelaksanaan Sunset Policy Terhadap Penerimaan Pajak Penghasilan Pada KPP Pratama Medan Barat, KPP Pratama Medan Polonia dan KPP Pratama Medan Timur. UNIMED, 1–8.

Wahyuni, A. (2018). Pengaruh Penerimaan Pajak Hotel dan Pajak Restoran ran Terhadap Pendapatan Asli Daerah ( PAD ) pada Badan Pengelolaan Pajak dan Retribusi Daerah Kota Medan Effect of Hotel Tax Rev Revenues and Restaurant Taxes on Reg Regional Original Income (PAD). 18(1), 1–11.

Website Resmi Badan Pengelola Pajak dan Retribusi Daerah Provinsi Sumatera Utara. (2022).