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Background
Every student who graduates from a Vocational High School (SMK) is required
to have skills and be ready to work because Vocational High School (SMK)
graduates are usually not recognized by the business/industry world. Therefore,
a Dual System Education (PSG) program is being held, namely by implementing
Field Work Practices (PKL) so that every student who graduates from a
Vocational High School (SMK) has experience in the business world before
entering the business world for real after graduating from school.
The PKL program will provide valuable work experience for students. Apart
from that, students will also learn how to get a job and learn to have a job that
suits the student's interests and talents. The aim of holding this field work
practice is so that students can apply the skills acquired at school in work fields
that are appropriate to their respective expertise programs. PKL objectives:
Producing workers who are able to have professional skills, namely workers
who have the knowledge, skills and work ethic that suit the demands of the world
of work. Increasing alignment (link and match) between educational and
vocational training institutions and the industrial world. Increasing the efficiency of
providing education and training for professional quality workers, by utilizing
existing training resources in the world of work. Providing recognition and
appreciation for work experience as part of the educational process.
Based on the goals above, it is hoped that students will be able to become
workers who are of high quality and of course professional. Through the PKL
program, students' experience and insight into the world of work will increase
greatly so that students' work readiness will be better. Benefits of street vendors
According to Oemar Hamalik, PKL has the benefit of being an integral part of
the training program, industrial practice needs to be carried out by students
because it contains many benefits. The following is a complete description of the
benefits of street vendors: Provides opportunities for students to practice
management skills in actual workplace situations. This is important in order to
learn to apply the theories, concepts and principles that have been studied
previously. Providing practical experiences to students so that research results
expand. Providing opportunities for students to solve various management
problems in the work environment by utilizing their abilities. Bringing and bridging
students' preparations to enter the world of work so that students are well
prepared.
And the writer practiced field work at the Pangkalpinang Samsat. Samsat is
an integrated cooperation system between the National Police, the Provincial
Revenue Service, and PT Jasa Raharja (Persero) in the service of issuing STNK
and Motor Vehicle Registration Numbers which is linked to the income of money
into the state treasury either through Motor Vehicle Tax (PKB), Return Fee.
Name of Motor Vehicle, and Mandatory Contribution to the Road Traffic Accident
Fund (SWDKLLJJ), and carried out in one office called the "Samsat Joint Office".
a. Information Services
The information service aims to provide detailed explanations to taxpayers
who will ask directly about the motor vehicle service process carried out at the
SAMSAT Pangkalpinang office. The information service in question includes
the requirements that must be completed for each type of request, the amount
of fees/tariffs and the service mechanism. Every taxpayer who wishes to
register can obtain the widest possible information relating to the proposed
motor vehicle registration.
b. Registration
This process consists of receiving motor vehicle registration after the
taxpayer has filled out the registration form according to the type of service
requested and completed the requirements file, as well as submitting it to the
SAMSAT implementing officer for processing and researching the application
file. During the process, taxpayers wait for a summons to process payment or
collect STNK, SKPD and TNKB.
For the sake of a smooth and orderly service process, the processing must be
in accordance with the queue number. If the file is declared suitable, the file is
submitted to data input matters. The service officer invites the applicant to wait
until the next notification or summons for the process.
c. Data Input and Publishing SSPD
This process contains the process of entering the taxpayer's police number
(NOPOL) into the registration computer to determine the taxpayer's personal
and vehicle identity data, the legality of motor vehicle ownership and the level
of taxpayer compliance in paying motor vehicle tax.
d. SSPD correction
In this process, corrections are made to the SSPD by correction officers
(correctors) from each agency. Corrections include conformity to motor vehicle
identification, motor vehicle tax, and SWDKLLJ.
e. Payment
Taxpayers will pay motorbike tax and SWDKLLJ according to the SSPD
after a payment order is issued. Payment is made to the designated bank.
Bank officers will validate the SSPD as proof that motor vehicle tax has been
paid.
f. Validation
SAMSAT implementing officers from the police will validate the issuance of
STNK for taxpayers who register for validation or renewal of motor vehicles.
After carrying out the field work practice (PKL) program for 3 months, starting
from June 26 2023 to September 26 2023. At the Regional Financial Agency
(Pangkalpinang City Regional Agency Technical Implementation Unit), the author
can conclude that:.
2. The object of the PKB is the ownership or control of motorized vehicles used
on all types of land roads.
3. So the Progressive Tariff is the tax rate for motor vehicles that have more than
one vehicle, and usually this rate is imposed on cars.
4. NJKB or vehicle sale and purchase value is a method or condition and basis
for calculating the imposition of motor vehicle tax.
6. PKB rates are divided into 3 groups according to the type of motor vehicle
ownership, namely:
7. Delays in carrying out registration beyond the stipulated time/due date will be
subject to a fine in the form of an increase of 27% of the Principal Tax plus an
Administrative Sanction in the form of interest of 2% per month, calculated
from.
9. How to pay Annual Tax at UPT BAKUDA, Bangka Belitung Islands Province,
Pangkalpinang City Area, is very easy because we only need to bring a
photocopy of the old KTP, STNK and Tax Notice.
BIBLIOGRAPHY
http://www.kerjanya.net/faq/3984-pajak-kendaraan-bermotor.html
http://nichonotes.blogspot.com/2015/05/pajak-kendaraan-bermotor.html
http://silviaicha.blogspot.com/2012/12/pajak-kendaraan-bermotor.html
APPENDIENCES
Time
The implementation time
for Field Work Practices (PKL), Academic Year 2023/2024 will be held from 276
June to 26 September 2023.
Activity photos
Interview :
Incoming and outgoing mutations for vehicles are if their vehicle has a
different address between STNK and KTP., Fiscal is the process of revoking
files from one region to another., The difference between the annual tax and
the 5 year tax is that if the annual tax is only paying the tax, whereas for the
five year tax it is time to change the vehicle plate.