Analisis Faktor-Faktor Penerimaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBN-KB) di Samsat Medan Selatan

Abstract

Motor Vehicle Tax is Tax on Tax on Ownership and Or Control of Motor Vehicles. Revenues that Contribute to a Sufficiently Large Contribution in Increasing the Regional Original Income of the Province of North Sumatra are the Types of Motor Vehicle Tax Collections. Research Objectives To determine the Target and Realization of Motor Vehicle Tax receipts and Motor Vehicle Transfer Fees in 2015-2019, To determine the factors of Motor Vehicle Tax (PKB) receipts, To find out the obstacles faced and the factors that influence in an effort to increase receipt of Motor Vehicle Tax (PKB) and Transfer of Names (BBN) at SAMSAT South Medan, To find out the strategies and efforts made by the South Medan SAMSAT office in optimizing the receipt of Motor Vehicle Tax (PKB) and Transfer of Names (BBN) in Sumatra Province South. The type of method used in this research is qualitative research, namely research that has a descriptive basis to understand a phenomenon more deeply and uses field data and uses existing theory as support. This Research Uses Primary Data In The Form Of Observations And Interviews With Employees Of UPPD SAMSAT South Medan, And Secondary Data In The Form Of Data Obtained From UPPD SAMSAT Medan Selatan. The results of the study show that the target and realization of the PKB from the year 2015-2019 Experienced Excellent Improvement. Average Percentage 106.66% With Very Effective Criteria. The highest realization occurred in 2017, which was 126.38% with very effective criteria, while the lowest percentage occurred in 2016 which was 92.16% with effective criteria.