IMPLEMENTASI PAJAK PROGRESIF DI DINAS PENDAPATAN JAWA TIMUR

Abstract: a progressive tax is a tax that is focused on people who have more than the number of vehicles and the second vehicle that was exposed in the progressive tealah set by the Department of revenue of East Java province to be run by the Joint Office of samsat East Surabaya is one of progressive tax which implement samsat.The problems will be submitted in research this is how the implementation of progressive tax revenue dept. east java province second what factors affecting the implementation of progressive tax revenue.The method to be used in this research is qualitative research method with type a descriptive research. Determination technique using key informant informant who developed the technique further snowball. The process of data analysis performed with the mengkelompokan and mengkombinaksikan data acquisition. While validity is tested through the triangulation of data sources disajiakan is valid data.Research showed that factors affecting progressive tax is factors are the resources which includes source staff on the quality of and kuantitasnya, for factors structure bureaucracy is according to a mechanism that clear that matter to the implementation of progressive tax. Factor communication in terms of clarity also walking good enough, and the fine implementer the officers already run appropriate duties and question about progressive tax. And also support group target.
keyword: implemntasi, pkb in east java, progressive tax
Penulis: Chipuk indrawati
Kode Jurnal: jpadministrasinegaradd120112

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