Girsang, Yulia Anggita and Lutfi Effendi, S.H., M.Hum. and Dr. Dewi Cahyandari, S.H., M.H. (2022) Efektivitas Pembayaran Pajak Kendaraan Bermotor (Pkb) Melalui Jaringan Ritel Nasional. Sarjana thesis, Universitas Brawijaya.
Abstract
Pajak daerah merupakan salah satu sumber Pendapatan Asli Daerah. Seiring dengan kemajuan teknologi di era Industri 4.0, Tim Pembina SAMSAT Jawa Timur membentuk inovasi pelayanan yang baru dengan menemukan transformasi layanan pembayaran Pajak Kendaraan Bermotor (PKB) yaitu SAMSAT 4.0. Pada Pasal 22 Ayat 1 Peraturan Presiden Republik Indonesia Nomor 5 Tahun 2015 Tentang Penyelenggaraan Sistem Administrasi Manunggal Satu Atap Kendaraan Bermotor, peningkatan kualitas pelayanan Kantor Bersama SAMSAT dapat dilakukan dengan membentuk unit pembantu, hal ini telah dilakukan oleh Tim KB SAMSAT Jawa Timur dengan meningkatkan inovasi pelayanan SAMSAT Payment Point pembayaran PKB melalui jaringan ritel nasional (Indomaret, Alfamart, Griya Bayar, Link Aja, Tokopedia) di era SAMSAT 4.0 ini. Dengan membayar PKB melalui payment point toko ritel (Indomaret, Alfamart) efektivitas pasal tersebut yang berisikan tentang pembayaran PKB kurang efektif akibat terdapat permasalahan terkait pengesahan STNK secara elektronik masih menjadi polemik dikarenakan kebijakan tersebut masih belum bersifat nasional sehingga beberapa otoritas Kepolisian diluar Provinsi Jawa Timur banyak yang belum memahami kebijakan tersebut dan masih banyak masyarakat yang belum paham terkait E-TBPKB sehingga masih banyak masyarakat yang belum puas jika belum menerima bukti pembayaran, padahal E-TBPKB merupakan bukti pembayaran yang sah. Berdasarkan latar belakang tersebut, maka permasalahan hukum yang dikemukakan adalah bagaimanakah efektivitas pembayaran pajak kendaraan bermotor melalui jaringan ritel nasional (SAMSAT 4.0) di UPT PPD Malang Selatan dan apa hambatan yang dialami serta solusi dalam menangani kendala terkait dengan efektivitas pembayaran pajak kendaraan bermotor tersebut di era SAMSAT 4.0 sekarang ini. Untuk menjawab permasalahan tersebut, jenis penelitian hukum yang digunakan yaitu sosio legal menggunakan teknik wawancara langsung dengan narasumber yang berada di UPT PPD Malang Selatan dan berhubungan langsung xiii dengan peneliti melalui metode pendekatan yuridis sosiologis. Setelah semua data yang dibutuhkan sudah diperoleh maka data tersebut dianalisis melalui teknik analisis kualitatif. Dimana dengan memaparkan kenyataan-kenyataan yang didasarkan atas hasil penelitian. Sehingga dapat disajikan dalam penulisan yang sesuai dengan kenyataan yang terjadi di lapangan/masyarakat guna menjawab isu hukum yang telah dirumuskan. Dari hasil penelitian dan analisis berdasarkan rumusan masalah melalui metode diatas, maka jawabannya, yakni: Efektivitas Pembayaran Pajak Kendaraan Bermotor (PKB) Melalui Jaringan Ritel Nasional di UPT PPD Malang Selatan kurang efektif dikarenakan permasalahan terkait pengesahan STNK secara elektronik masih menjadi polemik dan kebijakan tersebut masih belum bersifat nasional sehingga beberapa otoritas Kepolisian diluar Provinsi Jawa Timur banyak yang belum memahami kebijakan tersebut dan masih banyak masyarakat yang belum paham terkait E-TBPKB sehingga masih banyak masyarakat yang belum puas jika belum menerima bukti pembayaran, padahal E-TBPKB merupakan bukti pembayaran yang sah.
English Abstract
Local taxes are the source of local revenue. Along with technological advances in the Industrial 4.0 era, the East Java SAMSAT Advisory Team formed a new service innovation by discovering the transformation of the Motor Vehicle Tax (PKB) payment service, namely SAMSAT 4.0. In Article 22 Paragraph 1 of the Presidential Regulation of the Republic of Indonesia Number 5 of 2015 concerning the Implementation of One-Stop Motorized Vehicle Administration System, improving the service quality of the SAMSAT Joint Office can be done by forming a supporting unit, this has been done by the SAMSAT East Java KB Team by increasing service innovation. SAMSAT Payment Points PKB payments through national retail networks (Indomaret, Alfamart, Griya Bayar, Link Aja, Tokopedia) in this era of SAMSAT 4.0. By paying for PKB through retail store payment points (Indomaret, Alfamart) which has this article which contains ineffective PKB xiv payments due to problems related to electronic registration of STNKs, it is still a polemic because the policy is still not national in nature so that many Police authorities outside East Java Province are still polemic. who do not understand the policy and there are still many people who do not understand E-TBPKB so that there are still many people who are not satisfied if they have not received proof of payment, even though E-TBPKB is a valid proof of payment. Based on this background, the legal issues raised are how the authority to pay motorized vehicle taxes through the national retail network (SAMSAT 4.0) at UPT PPD Malang Selatan and what are the obstacles that help and solutions to problems related to the authority to pay vehicle taxes in the SAMSAT era 4.0 now. To answer these problems, the type of legal research used is socio-legal using direct interview techniques with resource persons who are in UPT PPD Malang Selatan and have direct contact with researchers through the sociological juridical approach method. After all the required data has been obtained, the data is analyzed through qualitative analysis techniques. Where by describing the facts based on the results of the research. So that it can be presented in writing in accordance with the reality that occurs in the field / community in order to answer legal issues that have been formulated. From the results of research and analysis based on the formulation of the problem through the method above, the answer is: The effectiveness of Motor Vehicle Tax Payments (PKB) through the National Retail Network (SAMSAT 4.0) at UPT PPD Malang Selatan is less effective because of the problems related to electronic registration of STNK is still a polemic. and this policy is still not national in nature so that several Police authorities outside East Java Province do not understand the policy and there are still many people who do not understand E-TBPKB so that there are still many people who are not satisfied if they have not received proof of payment, even though E-TBPKB is valid proof of payment.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521010152 |
| Uncontrolled Keywords: | - |
| Subjects: | 300 Social sciences > 340 Law |
| Divisions: | Fakultas Hukum > Ilmu Hukum |
| Depositing User: | Zainul Mustofa |
| Date Deposited: | 19 May 2022 06:38 |
| Last Modified: | 19 May 2022 06:38 |
| URI: | http://repository.ub.ac.id/id/eprint/190632 |
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