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Penerimaan Pajak Alat Berat dan Alat Besar Pada Sistem Administrasi Menunggal Satu Atap (SAMSAT) Kabupaten Bengkalis
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Institusion
Politeknik Negeri Bengkalis
Author
Adiarti, Kurnia
Subject
562 Akuntansi 
Datestamp
2022-09-19 10:57:48 
Abstract :
This research was conducted to determine the implementation of heavy and large equipment tax revenue in the One-Stop Administration System (SAMSAT) Bengkalis Regency. This research is located in Bengkalis Regency. The type of data from this research is descriptive qualitative and the source of data comes from primary data obtained directly through interviews with the Head of the Admissions Section and the Bengkalis SAMSAT Office as well as documentation. This study discusses starting from the system of depositing and reporting heavy and large equipment taxes then the implementation of heavy and large equipment tax revenues at SAMSAT Bengkalis Regency. The results of this study are that the system for depositing and reporting taxes on heavy equipment and large vehicles at the office of the technical implementing unit (UPT) for revenue management has been running well where it has been identified, compiled, analyzed, recorded and reported annually. Based on the guidelines for collecting heavy and large equipment taxes, namely the Riau governor's regulation number 55 of 2021. All implementation processes use a special application called the Reg Ident & Samsat Information System (SI-RIS) of Riau Province. Then the implementation of heavy and large equipment tax revenues at the Bengkalis Regency SAMSAT, has been appropriate and has implemented it correctly with the existing provisions, namely using indicator components including communication, resources, disposition (behavioral tendencies) and bureaucracy. 
Institution Info

Politeknik Negeri Bengkalis