ANALISIS PENERAPAN PAJAK PROGRESIF TERHADAP WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS SAMSAT KOTA MAKASSAR)

2015Penelitian ini bertujuan untuk mengetahui penerapan pajak progresif, sistem dan\ud prosedur penerapannya serta perbandingan realisasi sebelum dan sesudah\ud diterapkannya pajak progresif. Penelitian ini bersifat deskriptif kualitatif. Jenis\ud data yang digunakan yaitu data primer dan data sekunder. Pengumpulan data\ud menggunakan teknik pengamatan, wawancara dan kepustakaan. Hasil penelitian\ud bahwa: (1) masih banyak wajib pajak yang belum tahu tentang penerapan pajak\ud progresif. (2) Prosedur pemungutan pajak kendaraan bermotor mulai dari tahap\ud pendaftaran, penetapan, sampai pada tahap pembayaran dan penyetoran.\ud (3) Tahun 2013-2014 setelah diberlakukannya pajak progresif persentase\ud penerimaan pajak kendaraan bermotor mengalami penurunan sebesar -3% dan\ud besarnya persentase realisasi pajak progresif terhadap PKB Tahun 2014, dalam\ud kurun waktu kurang dari 1 tahun setelah diberlakukannya pajak progresif adalah\ud sebesar 1,29%. \ud Kata kunci: Pajak Progresif, Wajib Pajak, Kendaraan Bermotor.\ud \ud This research aims to find out the implementation of progressive tax that is the \ud system and the procedure of implementation and also the comparative realization\ud before and after progressive tax is implemented. This research is descriptive\ud qualitative research which uses the primary and secondary data. In collecting\ud data, the writer utilizes the technique of observation, interview and other\ud reference. The result are: (1) there are many tax payer who do not know about\ud the implementation of the progressive tax, (2) Collecting process of the vehicle\ud tax is started from the process of registration, determination, till the process of\ud payment and depositing. (3) From 2013 to 2014 after the progressive tax was\ud implemented, the presentation of acceptance the vehicle tax had decreased in\ud amount of -3% and the percentage of progressive tax realization toward PKB in\ud less than a year in 2014 after the progressive tax in which had implemented was\ud 1.29%. \ud Keyword: Progressive Tax, Tax Payer, Vehicle