PENERAPAN TATA CARA KERINGANAN, PENGURANGAN DAN PEMBEBASAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA PAJAK KENDARAAN BERMOTOR UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK DI SAMSAT PAYAKUMBUH

Abstract

The community has experienced a decrease in their ability to pay PKB and BBNKB due to the impact of Corona, so it needs to be restored through a tax payment exemption policy and the elimination of administrative sanctions with the issuance of Governor of West Sumatra Regulation No. 31 of 2022. Research Objectives: 1) To analyze the implementation of procedures for relief, reduction and exemption of Motor Vehicle Tax and Transfer Fees for Motorized Vehicles Samsat Payakumbuh City to increase taxpayer compliance. 2) To analyze the obstacles of the Payakumbuh City Samsat in implementing procedures for relief, reduction and exemption of Motor Vehicle Tax and Transfer of Motor Vehicle Ownership Fees to increase taxpayer compliance. 3) Analyze the efforts of the Payakumbuh City Samsat in carrying out procedures for relief, reduction and exemption of Motor Vehicle Tax and Transfer of Motor Vehicle Title Fees to increase taxpayer compliance. This type of research is sociological juridical. Data collection techniques were obtained through interviews and document studies. The results of the research are 1) Carrying out the implementation of the bleaching program in accordance with West Sumatra Governor Regulation No. 31 of 2022. 2) Obstacles experienced by the Payakumbuh City Samsat, namely that there are still many people who do not know about bleaching and public awareness in paying taxes is still low. 3) Efforts made by the Payakumbuh City Samsat to carry out outreach to the District, Kelurahan/Walinagari Office as well as RW, RT were also conveyed to the community and also carried out routine raids during the bleaching program period. Keywords: Bleach, SAMSAT, PKB.