Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Empat Tahun 2021-2024 (Studi pada Unit Pengelolaan Pendapatan Daerah/UPPD Sistem Administrasi Manunggal Satu Atap/Samsat Medan Selatan)

Abstract

This research is motivated by the low level of compliance among four-wheeled motor vehicle taxpayers at UPPD SAMSAT Medan Selatan, which has resulted in suboptimal Regional Original Revenue (PAD). Although the number of vehicles has increased every year, the realization of tax revenue has not fully corresponded to its growth. This indicates that there are still taxpayers who have not fully complied with their tax obligations. This study aims to determine the level of compliance of four-wheeled motor vehicle taxpayers and to analyze the strategies implemented by UPPD SAMSAT Medan Selatan to improve taxpayer compliance during the 2021–2024 period. The type of research used is qualitative with a descriptive approach. Data were obtained through interviews, observations, and documentation studies involving SAMSAT officials, staff, and motor vehicle taxpayers. The results show that the level of taxpayer compliance at UPPD SAMSAT Medan Selatan fluctuated from year to year. Factors influencing compliance include taxpayers’ level of knowledge, tax socialization, and the quality of services provided by officers. The strategies implemented to improve compliance include public education and socialization, improving service quality, applying consistent sanctions and supervision, and conducting regular evaluations