| dc.description.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. | en_US |
