Penerapan Program Pemutihan Pajak dalam Mengoptimalkan Penerimaan Pendapataan Asli Daerah Provinsi Sumatera Utara (Studi Pada Badan Pendapatan Daerah Provinsi Sumatera Utara)

Abstract

Regional Original Income (PAD) is one of the main sources of financing for regional development in Indonesia. In North Sumatra Province, Vehicle Tax (PKB) is one of the largest contributors to PAD. However, one of the main challenges in the collection of vehicle taxes is the low compliance rate of taxpayers, often caused by tax arrears and burdensome fines. This study aims to analyze the implementation of the tax amnesty program in optimizing PAD collection in North Sumatra Province. The research method used is qualitative descriptive, with data collection techniques through interviews and documentation with relevant parties at the Regional Income Board (Bapenda) of North Sumatra and the public who have benefited from the tax amnesty program. The research results show that the tax amnesty program has a significant impact in increasing tax revenue, despite challenges related to fluctuations in revenue and taxpayer compliance. This program has proven effective in attracting taxpayers with arrears to settle their taxes promptly; however, ongoing efforts are needed to ensure tax compliance beyond the amnesty period. The tax amnesty program can be an effective strategy to increase PAD, but it also requires continuous supervision and socialization.