Analisis Dampak Pemutihan Pajak Kendaraan Bermotor Roda Dua Terhadap Kepatuhan Wajib Pajak (Studi Pada UPPD Sistem Administrasi Manunggal Satu Atap/Samsat Medan Selatan Tahun 2021-2024)

Abstract

Motor vehicle taxes play a crucial role in regional revenue; however, issues of taxpayers compliance persist, particularly concerning two-wheeled vehicles. Despite a sharp increase in the number of vehicles at Samsat Medan Selatan period 2021 to 2024, tax arrears remain high and fluctuating. Low compliance is influenced by a lack of awareness, the burden of fines, and limited services and outreach. To alleviate this burden and enhance compliance, the government launched a tax amnesty program as a strategic effort. This study aims to analyze the implementation of the motorcycle tax amnesty program at SamsatT Medan Selatan, focusing on the mechanisms of application and the outreach strategies employed. Additionally, this research examines the program's impact on taxpayer compliance levels and identifies the challenges faced during its implementation. Thus, this study is expected to provide a comprehensive overview and recommendations for strategies that can be applied to improve the effectiveness of the program and taxpayer compliance. This research employs a qualitative method with a descriptive approach, utilizing literature review and interview techniques to gather information. The research location is the Samsat Medan Selatan Office, located at Jalan Sisingamangaraja, Km.5.5, Harjosari I, Medan Amplas District, Medan City, North Sumatra 20217. The research period is from March 2025 to May 2025. The results of this study indicate that the motorcycle tax amnesty program at Samsat Medan Selatan is implemented digitally and has received positive responses from the public. This program has a significant impact on taxpayer compliance, increased regional revenue, and the renewal of vehicle data. However, its implementation still faces challenges such as long queues, the economic conditions of the community, and a lack of education. Strategies for digitalization, incentives, and continuous evaluation are necessary to support sustainable tax compliance.