Prosedur Pengajuan Keringanan Sanksi Administrasi Pembayaran Pajak Kendaraan Bermotor (Studi Pada Unit Pengelolaan Pendapatan Daerah Sistem Administrasi Manunggal Satu Atap Kota Binjai)

Abstract

The need to optimize the receipt of Motor Vehicle Tax (PKB) as a source of Regional Original Income (PAD) has become increasingly important. Problems arise due to the high number of outstanding PKB payments. To address this, the Provincial Government of North Sumatra, through UPPD Samsat Binjai, has implemented a program for administrative sanction relief. This study aims to describe the procedure for applying for administrative sanction relief for late payment of Motor Vehicle Tax at UPPD Samsat Binjai City, to understand the types of sanctions imposed on taxpayers who are late in fulfilling their tax obligations, and to analyze the efforts made by UPPD Samsat Binjai City to improve taxpayer awareness and compliance regarding Motor Vehicle Tax payments. It is expected that this research will provide a clear picture of the implementation of administrative sanction relief policies and the service strategies applied to optimize Motor Vehicle Tax revenue in Binjai City. This research uses a descriptive qualitative method. Primary data were obtained through observations, interviews with officials and taxpayers, and documentation, while secondary data were collected from archives and literature studies. Data analysis was conducted inductively by summarizing and categorizing findings from the field. The results of observations and interviews show that the procedure for applying for administrative sanction relief at Samsat Binjai consists of six stages: preparing an application letter, collecting supporting documents, submitting the application, evaluation, decision-making, and notification of the result. Sanctions for late payment include a 2% fine per month, deletion of vehicle data after two years of arrears, and potential ticketing by law enforcement. Efforts to improve taxpayer compliance include mobile Samsat services, the e-Samsat application, tax penalty amnesty programs, taxpayer complaint services, and active dissemination of information via social media.