Tinjauan Yuridis Relaksasi Pajak dan Penghapusan Data Kendaraan Bermotor (Studi di UPTD Samsat Medan Utara)

Abstract

One source of quite large Regional Original Income (PAD) comes from regional motor vehicle taxes, namely motor vehicle tax and motor vehicle title transfer fees. However, sometimes local governments relax the local motor vehicle tax owed, as is done by the Medan City Regional Government. This research is aimed at outlining and analyzing the legal rules that are the basis for motor vehicle tax relaxation, the implementation of motor vehicle tax relaxation provisions and analyzing the implementation of motor vehicle data deletion as regulated in Article 74 of Law number 22 of 2009 concerning Road Transport Traffic at UPTD Samsat North Medan. This research method uses normative juridical research with analytical descriptive research type. The data sources for this research were obtained from secondary data consisting of primary, secondary and tertiary legal materials. The analysis used in this research is qualitative analysis. Research shows that the relaxation of motor vehicle tax at the North Medan Samsat UPTD is guided by the Regulation of the Governor of North Sumatra Number 14 of 2022 concerning Collection and Billing Documents, Changes to Decrees and Reduction and Elimination of Administrative Sanctions on Regional Taxes. Implementation of the provisions for deleting motor vehicle data at the North Medan Samsat UPTD can be done online via the e-Samsat application or directly at the office. Required documents include application letter, identity and vehicle documents, as well as proof of last tax payment. The process involves filling out an application letter, submitting files, checking by an officer, and if complete, deleting the data within 30 days of the destruction or transfer of the vehicle. Based on the provisions of Article 7 Paragraph (6) and Paragraph (7) of the Regulation of the Governor of North Sumatra, the implementation of motor vehicle tax relaxation at the North Medan Samsat UPTD is carried out through tax discounts, tax exemptions for the following years, as well as the Free BBNKB II program and the Whitening policy. Meanwhile, the implementation of deleting vehicle data at the North Medan Samsat UPTD refers to Article 74 of Law Number 22 of 2009. Deleting vehicle data is at the request of the owner or at the discretion of authorized officials regarding serious damage or non-reregistration of the STNK. This process requires strict verification of documents before deletion. This policy helps manage inactive vehicle data, providing clarity on vehicles that do not meet tax requirements or are inoperable. Disciplined steps in providing understanding to vehicle owners about the importance of deleting data are demonstr