DAFTAR ISI

ABSTRAK (dalam bahasa Indonesia) .............................................................................. i

ABSTRAK (dalam bahasa Inggris) ................................................................................. ii

KATA PENGANTAR .................................................................................................. iii

DAFTAR ISI................................................................................................................. vi

DAFTAR TABEL ........................................................................................................ ix

DAFTAR GAMBAR ......................................................................................................x

BAB I PENDAHULUAN .............................................................................................. 1

1.1 Latar Belakang Masalah .....................................................................................1

1.2 Rumusan Masalah ...............................................................................................3

1.3 Tujuan dan Manfaat Penelitian ...........................................................................3

1.3.1 Tujuan Penelitian .......................................................................................4

1.3.2 Manfaat Penelitian .....................................................................................4

1.4 Uraian Teoritis ....................................................................................................4

1.4.1 Pengertian Pajak ........................................................................................4

1.4.2 Fungsi Pajak ..............................................................................................5

1.4.3 Pajak Pusat.................................................................................................6

1.4.4 Pajak Kendaraan Bermotor........................................................................6

1.4.5 Objek dan Subjek Pajak Kendaraan Bermotor ..........................................7

1.4.6 Produser Pembayaran Pajak Kendaran Bermotor .....................................8

1.4.7 Tingkat Kesadaran dan Kepatuhan ..........................................................10

1.5 Metode Penelitian .............................................................................................11

1.5.1 Jenis/Bentuk Penelitian ...........................................................................11

1.5.2 Data Penelitian.........................................................................................11

1.5.3 Informan Penelitian .................................................................................12

 1.5.4 Metode Analisis .......................................................................................12

BAB II GAMBARAN UMUM OBJEK PENELITIAN ...........................................14

2.1 Sejarah Kantor SAMSAT Medan Selatan ........................................................14

2.2 Struktur Organisasi Kantor SAMSAT Medan Selatan .....................................15

2.2 Gambar Struktur Organisasi Samsat Medan Selatan ..................................15

2.3 Pembagian Tugas dan Tanggung Jawab ...........................................................16

2.4 Visi dan Misi UPPD SAMSAT Medan Selatan ...............................................19

2,5 Jumlah Tenaga Kerja ........................................................................................19

BAB III HASIL PENELITIAN ..................................................................................20

3.1 Data Target dan Realisasi Penerimaan Pajak Kendaraan Bermotor .................21

3.1.1 Tabel Target dan Realisasi PKB Samsat Medan Selatan.....................21

3.2 Data Realisasi Pajak Kendaraaan Bermotor khususnya roda dua ....................21

3.2.1 Tabel Realisasi PKB khususnya roda dua ...........................................21

3.3 Data Tunggakan Pajaak Kendaraan Bermotor khususnya roda dua ...............21

3.3.1 Tabel Tunggakan PKB khususnya roda dua ........................................21

3.4 Tarif Pajak Kendaraan Bermotor ......................................................................22

3.5 Syarat-syarat membayar Pajak Kendaraan Bermotor .......................................23

3.6 Pemanfaatan Pajak Kendaraan Bermotor ........................................................23

3.7 Hasil Wawancara ..............................................................................................24

BAB IV PEMBAHASAN ............................................................................................25

4.1 Tingkat Kesadaran dan Kepatuhan wajib pajak dalam membayar Pajak Kendaraan

Bermotor ...........................................................................................................25

4.1.1 Tabel Data Realisasi PKB di Kantor Samsat Medan Selatan ..............25

4.2 Faktor-faktor yang mempengaruhi Kesadaran dan Kepatuhan dalam membayar Pajak

Kendaraan Bermotor .........................................................................................26

 4.3 Pengaruh kualitas pelayanan terhadap Kesadaran dan Kepatuhan Wajib pajak

...........................................................................................................................27

4.4 Pengaruh sanksi pajak terhadap Kepatuhan dalam membayar Pajak Kendaraan

Bermotor ...........................................................................................................29

4.4.1 Tabel Tunggakan PKB .........................................................................29

4.5 Sanksi Administrasi Pajak Kendaraan Bermotor (PKB) ..................................30

4.5.Gambar Pengenaan Sanksi Administrasi ....................................................30

4.6 Kendala-kendala yang dihadapi dalam meningkatkan Kesadaran dan Kepatuhan wajib

pajak dalam membayar Pajak Kendaraan Bermotor .........................................31

4.7 Upaya-upaya yang dilakukan Kantor Samsat Medan Selatan untuk meningkatkan

Kesadaran dan Kepatuhan dalam membayar Pajak Kendaraan Bermotor .......32

BAB V PENUTUP........................................................................................................33

5.1 Kesimpulan .......................................................................................................33

5.2 Saran .................................................................................................................34