DAMPAK PENERAPAN KEBIJAKAN PENGHAPUSAN SANKSI PAJAKTERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DAN PENERIMAAN PAJAK DAERAH DI KOTA SOLOK
Keywords:
Keywords: Policy, Tax Sanctions, Local Taxes.Abstract
The Policy for the Elimination of Administrative Sanctions on Motor Vehicle Taxpayers is regulated in Article 60 of the Regional Regulation of West Sumatra Province Number 4 of 2011 concerning Regional Taxes. Formulation of the problem: (1) What is the role of SAMSAT officers in the Implementation of Tax Sanctions Abolition Policy on Motor Vehicle Taxpayer Compliance in Solok City? (2) What is the Impact of the Implementation of the Tax Sanctions Abolition Policy on the Compliance Level of Motor Vehicle Taxpayers in Solok City? (3) What is the Impact of the Implementation of the Policy on the Elimination of Motor Vehicle Tax Sanctions on the Regional Income of the City of Solok? This type of research is sociological juridical research. Data sources are primary data and secondary data, data collection techniques are interviews and document studies, data are analyzed qualitatively. The conclusions of the research results: 1. The Role of SAMSAT Officers in the Implementation of the Policy on the Elimination of Administrative Sanctions on Motor Vehicle Taxpayers in Solok City is to increase tax value receipts, activities of Super PKB, Anywhere, and Mobile SAMSAT. 2. The Impact of the Application of the Policy on Motor Vehicle Taxpayers in Solok City is a taxpayer who is negligent in paying taxes so that his vehicle tax dies. 3. The impact of its application has an effect on the Regional Income of Solok City in 2019 as many as 37,779 units of PKB were realized with tax revenue of Rp. 21,997,912,190.References
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Hasil wawancara dengan Staf Tata Usaha SAMSAT Kota Solok, Ferrya Hamid Loedy
