Evaluasi penerapan program keringanan pajak kendaraan bermotor pada UPTD SAMSAT Tomohon

Authors

  • Rovel Dave Ryvalle Lumintang Sam Ratulangi University
  • Harijanto Sabijono Sam Ratulangi University
  • I Gede Suwetja Sam Ratulangi University

DOI:

https://doi.org/10.58784/rapi.222

Keywords:

motor vehicle tax, tax relief program, tax penalty exemption, local tax

Abstract

Motor vehicle tax is a type of regional tax with significant potential for increasing local revenue. However, it must be acknowledged that there are still many taxpayers who do not comply with paying taxes on time. To increase taxpayer awareness, the Regional Government has implemented a motor vehicle tax relief program through UPTD Samsat Tomohon. This research evaluates the effectiveness of implementing the motor vehicle tax relief program in increasing taxpayer awareness of paying taxes at UPTD Samsat Tomohon. The research uses a qualitative approach with a descriptive methodology. Data sources were obtained through interviews, documents, and observations. The results show that the tax relief program increases taxpayer awareness and regional tax revenues.

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Published

2024-11-01

How to Cite

Lumintang, R. D. R., Sabijono, H., & Suwetja, I. G. (2024). Evaluasi penerapan program keringanan pajak kendaraan bermotor pada UPTD SAMSAT Tomohon. Riset Akuntansi Dan Portofolio Investasi, 2(2), 434–442. https://doi.org/10.58784/rapi.222

Issue

Vol. 2 No. 2 (2024)

Section

Article

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Copyright (c) 2024 Rovel Dave Ryvalle Lumintang, Harijanto Sabijono, I Gede Suwetja

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