TERHADAP PENERTIBAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR (Suatu Studi di Samsat Kota Kendari)

Abstract

This study aims to: 1). To find out and understand how the implementation of motor vehicle tax collection is in the Kendari City Samsat area, 2) To find out and understand what factors inhibit the implementation of motor vehicle tax collection in the Kendari City Samsat area. This study was conducted at the Kendari City SAMSAT using the type of research, namely empirical normative. The data collection method used was secondary data and primary data and was analyzed descriptively qualitatively. Based on the research that has been done, the implementation of order in the collection of Motor Vehicle Tax at the UPTD SAMSAT Kendari City Area has not been optimal. This can be seen 1). low motor vehicle tax arrears at the Kendari City UPTD SAMSAT office and the lack of discipline in public awareness in paying taxes, the collection starts from registration, determination, payment by taxpayers and ratification to deposit into the regional treasury which is carried out based on the Regional Regulation of Southeast Sulawesi Province Number 5 of 2011 concerning Regional Taxes as a form of implementation of Law Number 28 of 2009 concerning Regional Taxes and Retributions 2). That the inhibiting factors for the implementation of Motor Vehicle Tax collection at the UPTD SAMSAT Kendari Region include: Low awareness of Taxpayers to carry out their obligations to pay taxes, Incomplete taxpayer data, Transfer of motor vehicles without changing the name, Vehicle owners moving to another area, Withdrawal of motor vehicles from the financing party without any report from the owner of the motor vehicle or from the financing party itself.