| dc.description.abstract | Motor Vehicle Tax (PKB) plays a significant role in contributing to regional tax revenue (PAD). However, taxpayer compliance particularly among owners of two-wheeled motor vehicles remains relatively low. Although the number of registered vehicles at UPPD SAMSAT Medan Selatan has increased sharply, tax arrears remain high and tend to be unstable. Therefore, appropriate strategies are needed from SAMSAT to improve taxpayer compliance.
This study aims to identify the strategies implemented by SAMSAT Medan Selatan in increasing compliance among two-wheeled motor vehicle taxpayers, and to explore the supporting and inhibiting factors that affect taxpayer behavior. The research is grounded in the fluctuating performance of motor vehicle tax revenue over the past three years, which does not align with the rising number of registered vehicles.
The research employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. Informants include SAMSAT Medan Selatan staff and selected two-wheeled motor vehicle taxpayers.
The findings show a decline in taxpayer compliance in 2023 and 2024 compared to 2022. Supporting factors include service convenience, social media outreach, individual taxpayer awareness, and the availability of incentive programs. In contrast, inhibiting factors consist of the community’s economic conditions, limited direct socialization, technical disruptions during payment, and a lack of education on late-payment penalties. The strategies implemented by SAMSAT Medan Selatan fall into four categories: intensification, extensification, offensive, and aggressive strategies. These strategies are executed in an integrated and complementary manner to enhance taxpayer awareness and compliance. | en_US |
