Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pendapatan Pajak Bea Balik Nama Pada Kantor Sistem Administrasi Manunggal Satu Atap (SAMSAT) Medan Selatan

Abstract

Taxes are the biggest source of income in many countries. To further enhance state revenue in the field of taxation, several improvements, additions, and even changes have been made in the field of taxation. Indonesia is one of the developing countries that is currently intensively carrying out national development in all fields such as economic, social, political, legal and education in order to increase tax revenue. One source of regional original income from the province of North Sumatra is motor vehicle tax revenues, which make a large contribution to regional original income. The purpose of this study is to find out the efforts made by the South Medan SAMSAT office so that taxpayers are obedient in paying their taxes, find out what factors affect the level of transfer of name tax revenue and what obstacles are the non-realization of the Transfer of Name Tax at the South Medan SAMSAT Office. The analytical method used in this research is a qualitative method. In analyzing the data, the author collects all data related to the topic of discussion that is raised if it is needed first. By paying attention to data in the form of tables, graphs, and so on. Based on the results of research conducted on the Analysis of Factors Affecting the Level of Tax Receipt of Transfer of Names for Motor Vehicles at the SAMSAT Office of South Medan, the level of acceptance or realization of receipts of Tax on Transfer of Names for Motor Vehicles has a wave of numbers that go up and down.