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Abstrak :
Fokus utama dari penulisan ini adalah analisis latar belakang dan implementasi pemberian insentif pajak kendaraan bermotor dan bea balik kendaraan bermotor di DKI Jakarta yang diatur dalam peraturan Gubernur Nomer 134 Tahun 2012. Penelitian ini merupakan penelitian kualitatif deskriptif. Simpulan penelitian ini adalah bahwa latar belakang insentif tersebut adalah untuk pemutakhiran data kendaraan serta optimalisasi penerimaan. Peneliti menyarankan agar Dispenda dan Samsat mempermudah administrasi dan meningkatkan mutu pelayanan kepada masyarakat. ......The main focus of this paper is the analysis and the implementation of the reduced vehicle tax and Vehicle Ownership Title Transfer Fee in Jakarta Province regulated by the legislation of the governor Number 134 Year 2012. This research is using a qualitative descriptive method. The Conclusions is, the background of the policy is to updates the vehicle data and to optimize province revenue. Researchers suggested that the Dispenda and Samsat to ease the administration and improve the quality of service to the taxpayer

Abstrak :
Penelitian ini bertujuan untuk menganalisis apakah faktor-faktor ekonomi memiliki pengaruh terhadap penerimaan pajak reklame di DKI Jakarta selama tahun 2006-2010. Penelitian ini merupakan penelitian kuantitatif. Hasil Penelitian ini menunjukan bahwa faktor-faktor ekonomi tidak berpengaruh secara signifikan, baik simultan (bersama-sama) maupun parsial (sendiri-sendiri) terhadap penerimaan pajak reklame. Peneliti menyarankan agar Dispenda mengunakan sistem online. Dimana, penggunaan sistem online ini bertujuan untuk menghindari kebocoran-kebocoran penerimaan pajak reklame. serta meningkatkan pembinaan Wajib pajak seperti melalui kegiatan sosialisasi pajak. Karena, peningkatan pelayanan dan pembinaan pajak dianggap lebih efektif daripada pemeriksaan pajak.

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This study aimed to analyze whether economic factors have an influence on the acceptance of advertisement tax in Jakarta during 2006-2010. This research is quantitative. The results of this study indicate that economic factors did not influence significantly, either simultaneously (together) or partially (on their own) to the advertisement tax revenue. Researchers suggested that Dispenda using the online system. Wherein, use online system aims to avoid leaks advertisement tax revenues. and increasing development such taxpayer through tax socialization. Because, enhanced customer service and building taxes are considered more effective than tax audit.

Abstrak :
Skripsi ini berisi analisis tentang upaya optimalisasi penerimaan retribusi parkir on street yang ada di Kota Tangerang Selatan. Seiring dengan adanya parkir on street tersebut maka menimbulkan dampak berupa kemacetan di Kota Tangerang Selatan. Penelitian ini menggunakan pendekatan kualitatif. Tujuan dari penelitian ini adalah untuk menganalisis kebijakan retribusi parkir on street dalam rangka optimalisasi penerimaan retribusi parkir on street serta upaya dalam mengendalikan parkir on street di Kota Tangerang Selatan. Teknik pengumpulan data yang digunakan adalah wawancara mendalam dan studi kepustakaan. Hasil penelitian ini menunjukan bahwa upaya optimalisasi penerimaan retribusi parkir dapat dilakukan dengan dengan cara ekstensifikasi dan intensifikasi. Tetapi dalam upaya pengendalian ini tidak terlepas dari adanya kendala yang dihadapi. Dari kendala yang ditemukan merupakan suatu masalah yang harus ditemukan solusinya agar dalam rangka pengendalian parkir on street dapat mengurangi kemacetan lalu lintas yang ditimbulkan karena penggunaan badan jalan untuk parkir on street serta mendukung terciptanya penerimaan retribusi parkir on street yang optimal. ......This thesis contains an analysis of revenue optimization efforts on street parking charges in the city of South Tangerang. Along with the on-street parking is the impact in the form of congestion in South Tangerang City. This study used a qualitative approach. The purpose of this study is to analyze the policy on street parking charges in order to optimize revenue on-street parking fees as well as efforts to control onstreet parking in South Tangerang City. Data collection techniques used were indepth interviews and literature study. These results indicate that efforts to optimize revenue parking fees can be done by way of expansion and intensification. But in an effort to control is not independent of the constraints faced. Of problems were found is a problem that must be solved in order to in order to control on-street parking can reduce traffic congestion caused due to the use of the road to park on the street as well as supporting the creation of on-street parking levy receipts optimal.

Abstrak :
Skripsi ini membahas tentang penambahan unsur Dasar Pengenaan Pajak kendaraan bermotor yang dilihat dari sisi penggunaan kendaraan. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian berupa,tingkat penggunaan kendaraan jika dilihat dari sisi teori perpajakan hal tersebut dapat dimungkinkan untuk dimasukkan kedalam unsur Dasar Pengenaan Pajak kendaraan bermotor. Namun pada implementasinya sangat sulit dilaksanakan karena tidak sesuai dengan asas kesederhanaan pajak, yaitu wajib pajak yang akan membayar pajak diharuskan membawa kendaraannya untuk penghitungan pajaknya, serta terdapat biaya pungut yang tinggi dalam implementasinya seperti biaya penambahan jumlah pegawai, biaya pengadaan segel odometer, dan biaya pengecekan odometer. ...... The focus of this study is to discusses the addition of elements of the Tax Base in motor vehicles in terms of the use of the vehicle. This research is a descriptive qualitative research design. The results of this study, the level of use of the vehicle when viewed from the theory of taxation that can be possible to be included into the elements of the Tax Base vehicle. However, the implementation is very difficult to implement because it does not conform with the principle of simplicity of the tax, that is the tax payer will be paying taxes if required to bring the vehicle to the tax, and there is a high collection costs in implementation as costs increase in staff numbers, odometer seal procurement costs, and the cost of clearing odometer.

Abstrak :
Pajak Kendaraan Bermotor (PKB) merupakan jenis pajak daerah yang menjadi salah satu primadona sumber penerimaan daerah karena terkait dengan penggunaan kendaraan bermotor sebagai jenis barang strategis dan volume kendaraan yang mengalami trend peningkatan sehingga berpengaruh terhadap pemakaian PKB. Skripsi ini membahas implementasi tarif progresif PKB. Penelitian ini adalah penelitian kualitatif dengan wawancara mendalam. Hasil penelitian ini adalah peneliti memberikan penilaian terhadap implementasi tarif progresif PKB berdasarkan hasil analisis wawancara mendalam sekaligus memaparkan kendala-kendala serta temuan peneliti mengenai implementasi tarif progresif PKB. Kemudian, peneliti menjabarkan proyeksi strategi menutup celah penghindaran pajak dalam menegakkan law enforcement oleh dinas pelayanan pajak provinsi DKI Jakarta. Dan yang terakhir, peneliti menjabarkan beberapa alternatif dari pengenaan tarif progresif PKB sebagai penjabaran dari teori-teori dan konsep-konsep yang diketahui penulis. ......Vehicle Tax is a type of local taxes that became one of the excellent source of revenue because it relates to the use of motor vehicles as a kind of strategic goods and the volume of vehicles that have an increasing trend affecting the use of Vehicle Tax. This thesis discusses the implementation of the progressive rates of Vehicle Tax. This study is a qualitative research with in-depth interviews. The results of this study are researchers provide an assessment of the implementation of the progressive rates based on the analysis of Vehicle Tax in-depth interviews as well describe the constraints and research findings regarding the implementation of the progressive rates of Vehicle Tax. Then, the researchers describe the projection strategy is illustrated easel close loopholes in the tax avoidance by law enforcement tax services agency of Jakarta provincial. And the last but not least, the researchers describe several alternative of progressive rates Vehicle Tax as the elaboration of the theories and concepts that are known writer.

Abstrak :
Vehicle tax is one of a truly potential local income to local Government in this case local income department. Based on the dynamic growth of the vehicle it self every year that increase rapidly, vehicle tax is becoming more potential ever year. It can be shown from the intensity of the vehicle which cause traffic jam. Vehicle tax base is collect from the ownership of the vehicle it self, which is allocate for the development of the public facilities, but Indonesia doesn't implemented it. The concept of vehicle tax is a collaboration between local income department, police department, insurance department. So if the local government wanted to implement those regulation a coordination should be happen between those department. The result is the local government can't implement the collection of vehicle tax on specific road such as airport area, because the regulation of collecting those tax is related to not only one department, but involving the other department to coordinate about the policy.

Abstrak :
Tugas Karya Akhir ini membahas ekstensifikasi pajak daerah, yaitu potensi Game Online dan kelayakannya untuk dijadikan sebagai obyek Pajak Hiburan. Penelitian ini adalah penelitian kuantitatif dengan desain deskriptif dan tanpa menggunakan uji statistik. Hasil penelitian ini menyarankan Game Online layak untuk dijadikan sebagai obyek Pajak Hiburan, karena memenuhi kriteria dari definisi hiburan, yakni adanya: pertunjukkan, permainan, dan keramaian.

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The focus of this study is about the feasibility of game online to be the object of entertainment tax, in relation with the extensification of local tax. The purpose of this research is to find out the feasibility of game online to be taxable. Tjis research is Quantitative descriptive. The researcher suggest that game online is feasible to be taxed with entertainment tax, because of it has full fill the definition criteria of entertainment, which is there are show, games or the crowdness.

Abstrak :
Seeing the condition of DKI Jakarta province as the capital city of Indonesia, as well as a center of economic trades and business district, has a lot of potential income that base on taxes. Mobile billboard tax is one of the potential local taxes in relation to increasing the need of local taxation revenue. But the imposition of Mobile billboard rent value as the tax base are different with other type of billboard. Mobile billboard was imposed with flat rate, without consider the strategic value and length of road class value which has come to decrease the local tax revenue. Based on the different imposition of tax base, the writer is attracted to make a research. The approach used in this research is qualitative approach. The goal is trying to find out which treatment are suits best for mobile billboard tax base. The research method used is descriptive because the writer tries to give a detail description for mobile billboard tax treatment by considering the strategic value and length of road class value as the variable of mobile billboard tax base which has known as Mobile Billboard Rent Value. The data collection technic used in this research is by reading the literature which focus on the research, observation, and interview. The interview was done with government institution that related to the subject, advertising agencies and tax experts. The conclution of this research shows that mobile billboard tax has a special treatment with flat rate because it is not stay on one location and has a high mobilities. And to increase the local tax revenue, local government could have an improvement by sets the tariff to the highest road classification for mobile billboard that have same route everyday. Otherwise, mobile billboard that has a different route could sets to the average tariff from the road class value.