Implementasi Strategi Kantor Sistem Administrasi Manunggal Satu Atap (Samsat) Medan Selatan Dalam Pemungutan Pajak Bea Balik Nama Kendaraan Bermotor (Bbnkb) Tahun 2018-2020

Abstract

The Transfer Fee for Motorized Vehicles (BBnKB) is one part of the Provincial Tax, where the tax collection is carried out by the Provincial Government to finance the household needs of the Province. BBnKB revenue has not been optimal, so a collection strategy is needed which is expected to optimize BBnKB revenue. The purpose of this study is to determine the strategy and implementation of the strategies that have been carried out in optimizing the acceptance of BBnKB. The type of research used is qualitative descriptive research, namely data collection in which the preparation of the report describes qualitative data descriptively or by describing data from tables, pictures, graphs systematically and facts about the Tax on Transfer of Ownership of Motor Vehicles. In optimizing BBnKB revenue, there are six strategies implemented by SAMSAT Medan Selatan. Based on the results of the study, it was found that the implementation of the strategy applied was quite good and had a positive impact on BBnKB receipts at the Samsat Medan Selatan, as evidenced by the increase in BBnKB revenue from 2018 to 2019 by 67.97%, but in 2020 it decreased by 44. 31% as a result of the impact of covid-19.