DAMPAK PENERAPAN KEBIJAKAN PENGHAPUSAN SANKSI ADMINISTRASI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DAN PENERIMAAN PAJAK DAERAH TAHUN 2020-2024 DI SUMATERA BARAT

Abstract

The implementation of the administrative sanctions elimination policy is regulated in the regulation of the governor of west sumatra number 7 of 2022 concerning the elimination of administrative sanctions for late payment of motor vehicle tax and motor vehicle transfer fees and exemption from motor vehicle transfer fees. In the implementation of this policy, it turns out that there is an increase in taxpayer awareness to pay motor vehicle tax. Problem formulation: (1) What is the impact of the implementing the policy of eliminating administrative sanctions on motor vehicle taxpayer compliance and regional tax revenues in 2020-2024 in west sumatra? (2) What are the obstacles faced in implementing the policy of eliminating administrative sanctions on motor vehicle taxpayer compliance and regional tax revenues in 2020-2024 in west sumatra? (3) What are the efforts to overcome the obstacles faced in implementing the policy of eliminating administrative sanctions on motor vehicle taxpayer compliance and regional tax revenues in 2020-2024 in west sumatra? Type of research is sociological legal research; Data sources are primary data and secondary data; Data is analyzed qualitatively. Research result: (1) The impact of implementing the policy of eliminating administrative sanctions has an effect on increasing taxpayer compliance in paying motor vehicle tax and has a positive impact on regional income in west sumatra. (2) The obstacles faced in implementing this policy include, lack of human resources, taxpayer non compliance, administrative completeness, and geographical factors. (3) Efforts made to overcome obstacles by improving human resources, increasing taxpayer compliance, opening tax payment services, and evaluation.