COMPLIANCE TEST FOR CALCULATION AND RECORDING OF TWO WHEELED MOTOR VEHICLE TAX AT SAMSAT SEMARANG OFFICE (Case Study at UPPD Semarang City Office I Period 2017)

Abstract

This study aims to know the calculation and recording of two-wheeled motor vehicle tax at SAMSAT Office Semarang. This research is conducted in Local Revenue Service Unit of Semarang City I. The method used in this research is descriptive method that is method done by collecting, analyzing, classifying and interpreting data so as to give complete information for problem solving happened. The result of the research shows that the calculation and recording of two-wheeled motor vehicle tax at SAMSAT Office Semarang I has been done well and in line with the government policy line based on applicable law. Services run by UPPD Semarang I to taxpayers who pay taxes are good and in accordance with applicable procedures. Better to be increased again for collection and service PKB in UPPD Semarang I especially two-wheeled motor vehicle tax in order to run better again and the number of taxpayers who delinquent payments can continue to decrease. Keywords: motor vehicle tax, calculation, recording