MOBIL PAJAK KELILING SEBAGAI SOLUSI SOSIALISASI DAN UPAYA PENINGKATAN EFEKTIVITAS PEMUNGUTAN PAJAK (Aplikasi Konsep Good Governance dalam Sistem Pemerintahan Daerah)

Abstract

Every state requires substantial development funds to finance his needs. State primary spending is routine expenses such as the cost of employees, subsidies, debt, interest and installments were met from domestic revenues in the form of oil sector revenues (oil and gas) and non-oil (tax and non-tax). Central Bureau of Statistics in 2014 it launched data that the population of the city in Indonesia has reached more than 50% of the total population of Indonesia. This number is likely to increase each year, so the estimated number of people living in urban areas will reach 67% by 2035 (seen on http;//dispenda.jabar.go.id/2014/12/08/menumbuhkan-ekosistem-inovasi-e-samsat).West Java Province as one of the advanced province will get the impact that rise in birth rates and massive urbanization with appeal towns in West Java Province. This situation then creates a variety of typical urban problems, such as the decline in the quality of public services, reduced availability of residential land, traffic jam on the highway, the swelling rate of energy consumption, accumulation of garbage, and increase crime rates. The problem studied in this research include; program implementation services around the car tax to improve tax collection, dissemination service programs around the car tax to improve tax collection, and tax car service solutions to improve tax collection. This study used a qualitative approach with case study method. The location of research at the Department Revenue of West Java Province.The results showed a few things, first implementation services around the car tax should provide a breakthrough that service programs around the car tax can be run effectively and efficiently. In addition, tax collection system should be simple to facilitate and encourage the community to meet their tax obligations. Second, socialization services around the car tax should be able to provide the target of information and communication services, that can be increase the effectiveness of tax collection. Third, solutions to improve tax collection and dissemination using car service tax is the car tax service the circumference of the unified tax that provide the type of services such as motor vehicle tax (PKB), Land and Building Tax (PBB), tax consulting, and give the new information about the regulation and taxation programs that will be implemented, so West Java can be used as a pilot project for the development programs of communications, information, mass media, and the use of modern information technology.