PROSEDUR PELAKSANAAN, DAN SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR PADA UNIT PELAKSANA TEKNIS (UPT) PELAYANAN PENDAPATAN PROVINSI (P3) SISTEM ADMINISTRASI MANUNGGAL SATU ATAP (SAMSAT) KOTA SAWAHLUNTO

Tri, Lara Geovani (2017) PROSEDUR PELAKSANAAN, DAN SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR PADA UNIT PELAKSANA TEKNIS (UPT) PELAYANAN PENDAPATAN PROVINSI (P3) SISTEM ADMINISTRASI MANUNGGAL SATU ATAP (SAMSAT) KOTA SAWAHLUNTO. D3 thesis, Universitas Andalas.

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Abstract

P e m e r i n t a h d a e r a h I n d o n e s i a d a l a m m e l a k s a n a k a n t u g a s p e m e r i n t a h a n d a n p e m b a n g u n a n s e n a n t i a s a m e m e r l u k a n s u m b e r p e n e r i m a a n y a n g d a p a t d i a n d a l k a n . D a r i b e r b a g a i a l t e r n a t i f s u m b e r p e n e r i m a a n y a n g m u n g k i n d i p u n g g u t d a e r a h , u n d a n g u n d a n g t e n t a n g P e m e r i n t a h a n D a e r a h m e n e t a p k a n p a j a k d a n r e s t r i b u s i d a e r a h m e n j a d i s a l a h s a t u s u m b e r p e n e r i m a a n y a n g b e r a s a l d a r i d a l a m d a e r a h d a n d a p a t d i k e m b a n g k a n s e s u a i d e n g a n k o n d i s i m a s i n g - m a s i n g d a e r a h ( S i a h a n . 2 0 0 5 ) . B a h k a n , d a l a m U n d a n g - U n d a n g N o m o r 5 T a h u n 1 9 4 6 p a j a k d a n r e s t r i b u s i d a e r a h d i m a s u k a n m e n j a d i p e n d a p a t a n d a e r a h . P e n d a p a t a n A s l i D a e r a h ( P A D ) y a n g a n t a r a l a i n b e r u p a P a j a k D a e r a h d a n R e s t r i b u s i D a e r a h , m e n j a d i s a l a h s a t u s u m b e r p e m b i a y a a n d a l a m p e n y e l e n g g a r a n p e m e r i n t a h a n d a n p e m b a n g u n a n d a e r a h d a l a m r a n g k a m e n i n g k a t k a n d a n m e m e r a t a k a n k e s e j a h t e r a a n m a s y a r a k a t . D e n g a n d e m i k i a n d a e r a h m a m p u m e l a k s a n a k a n o t o m i , y a i t u m a m p u m e n g a t u r d a n m e n g u r u s r u m a h t a n g g a n y a s e n d i r i . D e n g a n d i k e r l u a r k a n y a U n d a n g - U n d a n g N o m o r 2 8 t a h u n 2 0 0 9 t e n t a n g p e r u b a h a n a t a s U n d a n g - U n d a n g N o m o r 3 4 t a h u n 2 0 0 0 t e n t a n g P a j a k D a e r a h d a n R e s t r i b u s i D a e r a h , y a n g b e r i s i k e t e n t u a n - k e t e n t u a n p o k o k y a n g m e m b e r i k a n p e d o m a n k e b i j a k a n d a n a r a h a n b a g i d a e r a h d a l a m p e l a k s a n a a n p e m u n g g u t a n p a j a k d a e r a h d a n r e s t r i b u s i d a e r a h , s e k a l i g u s m e n e t a p k a n p e n g a t u r a n u n t u k m e n j a m i n p e n e t a p a n p r o s e d u r u m u m p e r p a j a k a n d a e r a h d a n r e s t r i b u s i d a e r a h . 2 D a l a m r a n g k a m e n d u k u n g p e n g e m b a n g a n p e l a k s a n a a n p e m b a n g u n a n d a n p e m e b e r i a n l a y a n a n k e p a d a m a s y a r a k a t d i d a e r a h d i b u t u h k a n p e m b i a y a a n p e m e r i n t a h d a e r a h y a n g b e r s u m b e r d a r i P e n d a p a t a n A s l i D a e r a h , k h u s u s n y a y a n g b e r a s a l d a r i p a j a k d a e r a h . P a j a k d a e r a h a d a l a h p u n g u t a n a t a u i u r a n r a k y a t k e p a d a k a s d a e r a h b e r d a s a r k a n p e r a t u r a n d a e r a h ( y a n g d a p a t d i p a k s a k a n ) d e n g a n t i d a k m e n d a p a t k a n j a s a i m b a l a n y a s e c a r a l a n g s u n g . M e n u r u t U n d a n g - U n d a n g N o m o r 2 8 T a h u n 2 0 0 9 t e n t a n g P a j a k D a e r a h d a n R e s t r i b u s i D a e r a h y a n g m e r u p a k a n P e n d a p a t a n A s l i D a e r a h ( P A D ) p r o v i n s i , y a i t u : a . P a j a k K e n d a r a a n B e r m o t o r b . B e a B a l i k N a m a K e n d a r a a n B e r m o t o r c . P a j a k B a h a n B a k a r K e n d a r a a n B e r m o t o r d . P a j a k A i r P e r m u k a a n ; d a n e . P a j a k R o k o k P a j a k K e n d a r a a n B e r m o t o r a d a l a h s a l a h s a t u p a j a k d a e r a h y a n g m e r u p a k a n s u m b e r p e n d a p a t a n d a e r a h y a n g s a n g a t p e r l u k a r e n a p o t e n s i s a n g a t b e s a r u n t u k n e g a r a . D i m a n a s e t i a p t a h u n n y a p e m b e l i a n t e r h a d a p k e n d a r a a n b e r m o t o r s e m a k i n m e n i n g k a t y a n g s e h a r u s n y a d i i r n g i d e n g a n m e n i n g k a t n y a p e m b a y a r a n P a j a k K e n d a r a a n B e r m o t o r . P a j a k K e n d a r a a n B e r m o t o r m e r u p a k a n p a j a k l a n g s u n g y a n g d i p u n g u t o l e h p e m e r i n t a h d a e r a h t i n g k a t I a t a s k e p e m i l i k a n k e n d a r a a n b e r m o t o r . D i t a m b a h l a g i p a d a s a a t s e k a r a n g i n i s e m a k i n b a n y a k a k s e s u n t u k m e m p e r m u d a h w a j i b p a j a k d a l a m p e m b a y a r a n p a j a k k e n d a r a a n b e r m o t o r , k a r e n a S A M S A T s e n d i r i s u d a h m e n c i p t a k a n b e r b a g a i m a c a m a l t e r n a t i f u n t u k p e m b a y a r a n p a j a k k e n d a r a a n b e r m o t o r s e p e r t i d r i v e t r u e d a n S A M K E L ( s a m s a t k e l i l i n g ) , s e l a i n i t u w a j i b p a j a k 3 s e n d i r i s u d a h b i s a m e l i h a t b e r a p a p a j a k k e n d a r a a n b e r m o t o r m e r e k a p a d a a p l i k a s i E - S A M S A T y a n g b i s a d i d o w n l o a d d i p l a y s t o r e . K e b i j a k a n i n i t e n t u n y a d i h a r a p k a n m a m p u m e n i n g k a t k a n p e m b a y a r a n p a j a k k e n d a r a a n b e r m o t o r k a r e n a a k s e s n y a y a n g t e r j a n g k a u d a n m u d a h .

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