Tinjauan Sanksi Administratif Pajak Kendaraan Bermotor Roda Dua Pada Kantor SAMSAT Wilayah I Kota Makassar

Sri Rahayu Syah


The purpose of this research is to know administrative sanction tax of two-wheleed vehicles in SAMSAT Region I Makassar City. The kind of this research that used is qualitative descriptive, the writer gives from the description that is exactly objective about the real condition object that has been researched. The technique of data collections are interview and observation. The research was done during a month, it was started April to May 2018. Based on the result of the research showed that administrative sanction two-wheleed vehicles tax that charged administrative sanction in accordance with the law number 28 of 2009 about local tax and retribution more increasing


Sanction, Administrative, Tax, Two-Wheleed Vehicle

Full Text:


DOI: https://doi.org/10.26858/ja.v5i1.6494

Article Metrics

Abstract view : 75 times | PDF view : 93 times


  • There are currently no refbacks.

Copyright (c) 2018 Jurnal Ad'ministrare

Indexed by:



Program Studi Pendidikan Administrasi Perkantoran FIS UNM
Kampus UNM Gunungsari Baru Makassar,
 Call Center: 081343972223, Email: jurnal_administrare@unm.ac.id

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.