Analisis kepatuhan wajib pajak kendaraan bermotor dan bea balik nama kendaraan bermotor dalam upaya meningkatkan penerimaan pajak daerah pada kantor UPTD-PPD Samsat Kabupaten Minahasa Tenggara

Authors

  • Angela Meilan Massie Sam Ratulangi University
  • Herman Karamoy Sam Ratulangi university
  • Stanley Kho Walandouw Sam Ratulangi University

DOI:

https://doi.org/10.58784/ramp.121

Keywords:

motor vehicle tax, transfer of motor vehicle tittle fee, local tax revenue

Abstract

Taxpayer compliance is the obedience required for taxpayers in fulfilling their tax obligations. One of the tax obligations that must be carried out is paying motor vehicle taxes and transfer of motor vehicle tittle fee. However, there are problems that often occur so that the government is difficult to get more income from the PKB and BBNKB sectors, the purpose of this study is to analyze the compliance of motor vehicle tax and motor vehicle title transfer fees at the UPTD-PPD Samsat’s office in Southeast Minahasa Regency in 2018-2021, to find out and analyze the causes of community disobedience in paying motor vehicle tax and motor vehicle title transfer fees. The research method used is descriptive qualitative method. Based on the results of the study, it shows that the compliance in the UPTD-PPD Samsat office of Southeast Minahasa Regency is considered good. In the years 2018-2020, the realization has reached the target, but in 2021 the target was not achieved due to the presence of covid-19 which has hindered the economy of the community, and the target increase in 2021 is 40%, different from the years 2018-2020.

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Published

2024-03-03

How to Cite

Massie, A. M., Karamoy, H., & Walandouw, S. K. (2024). Analisis kepatuhan wajib pajak kendaraan bermotor dan bea balik nama kendaraan bermotor dalam upaya meningkatkan penerimaan pajak daerah pada kantor UPTD-PPD Samsat Kabupaten Minahasa Tenggara. Riset Akuntansi Dan Manajemen Pragmatis, 2(2), 98–106. https://doi.org/10.58784/ramp.121

Issue

Vol. 2 No. 2 (2024)

Section

Articles

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Copyright (c) 2024 Angela Meilan Massie, Herman Karamoy, Stanley Kho Walandouw

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