Sistem Pemungutan dan Perhitungan Pajak Progresif Kendaraan Roda 4 pada UPTD Pelayanan Pajak dan Retribusi Daerah Provinsi Bali di Kabupaten Buleleng

Progressive Tax Collection and Calculation System for 4-Wheeled Vehicles at the UPTD Regional Tax and Retribution Services for the Province of Bali in Buleleng Regency

Abstract

: This study aims to analyze the System for Collecting and Calculation of Progressive Taxes for 4-Wheel Vehicles at the UPTD for Regional Taxes and Levies, Bali Province, Buleleng Regency. The object of this research is the Progressive Tax Collection and Calculation System for 4-Wheel Vehicles, while the research subject is the UPTD of Regional Tax and Retribution Services for the Province of Bali, Buleleng Regency. The data collection methods in this study used interviews, observation, and documentation. Thus the data sources used are primary and secondary data. Furthermore, data processing was carried out using qualitative descriptive data analysis techniques. The results of this study indicate that the Progressive Tax Collection and Calculation System for 4-wheeled Vehicles is in accordance with the Regional Regulation of the Province of Bali Number 1 of 2011 concerning Regional Taxes. The implementation of Progressive Tax Collection in the hope of reducing the volume of vehicles, thereby reducing congestion caused by the density of private vehicles.