Analisis Efektivitas Program E-Samsat dalam Pengoptimalisasi Penerimaan Pajak Kendaraan Bermotor (Studi Pada UPTD PPD Medan Selatan Bapenda Provinsi Sumatera Utara)

Authors

  • Nabiilah Huwaidaa Universitas Islam Negeri Sumatera Utara
  • Kamilah Kamilah Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.30651/jms.v9i1.22040

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa efektif program e-samsat di UPTD PPD Medan Selatan dalam mengoptimalkan penerimaan pajak kendaraan bermotor yang dibayarkan oleh seluruh wajib pajak Medan Selatan. Peneilitian ini menggunakan metode deskriptif kualitatif dengan menggunakan sumber data sekunder dari dokumen UPTD PPD Medan Selatan serta literatur dan sumber lain yang mendukung. Hasil penelitian menunjukkan bahwa program e-samsat yang dijalankan di UPTD PPD Medan Selatan telah berjalan dengan baik dalam peningkatan optimalisasi penerimaan pajak kendaraan bermotor. Hal tersebut ditunjukkan setelah peluncuran aplikasi e-samsat total realisasi penerimaan pajak kendaraan bermotor meningkat hingga lebih 100% dari target penerimaan pajak yang telah ditetapkan. Selain itu, program e-samsat juga memberikan kontribusi positif terhadap pengurangan kemacetan dan polusi dengan mengurangi antrian di kantor samsat serta memberikan wajib pajak lebih banyak waktu luang.

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Published

2024-03-11

How to Cite

Huwaidaa, N., & Kamilah, K. (2024). Analisis Efektivitas Program E-Samsat dalam Pengoptimalisasi Penerimaan Pajak Kendaraan Bermotor (Studi Pada UPTD PPD Medan Selatan Bapenda Provinsi Sumatera Utara). Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 9(1). https://doi.org/10.30651/jms.v9i1.22040

Issue

Vol. 9 No. 1 (2024)

Section

Artikel

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