Analisis Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Roda Empat (Kendaraan Pribadi di Samsat Medan Selatan)

Abstract

Paying motor vehicle tax is a routine obligation carried out by motor vehicle owners, both two-wheeled and four-wheeled, every year. People who pay motor vehicle tax are called taxpayers. The agency authorized to manage registration of ownership or completeness documents for motorized vehicles is SAMSAT (Integrated Administration System). Based on Law Number 28 of 2009 concerning regional taxes and regional levies, "Motor Vehicle Tax (PKB) is a type of provincial tax which is part of regional taxes. This research aims to determine the level of taxpayer compliance in paying four-wheeled motor vehicle tax and to determine the target and realization of tax compliance and obligations to increase motor vehicle tax revenue. This research uses a method. This research uses a qualitative approach to describe the themes and focus of the research. Qualitative research is an approach that does not use statistical work but is based on qualitative evidence. The second article states that a qualitative approach is an approach that is based on field reality and response experience, and ultimately a theoretical reference is sought. A qualitative approach is research that presents assessment procedures that obtain descriptive information about people and observed behavior in the form of written or spoken sentences. The results of this research are that the level of taxpayer compliance so far is still said to be quite good. The target and realization of four-wheeled motor vehicle tax revenue in the last 3 years has decreased due to COVID-19 which has caused the taxpayer's economy to decline. However, SAMSAT of Medan Selatan has made several efforts to increase the compliance of vehicle taxpayers in paying their motor vehicle tax by carrying out Tax Amnesty, reducing fines, and so on.