| dc.description.abstract | Taxes are the biggest source of income in many countries. To further
enhance state revenue in the field of taxation, several improvements, additions,
and even changes have been made in the field of taxation. Indonesia is one of the
developing countries that is currently intensively carrying out national
development in all fields such as economic, social, political, legal and education
in order to increase tax revenue. One source of regional original income from the
province of North Sumatra is motor vehicle tax revenues, which make a large
contribution to regional original income.
The purpose of this study is to find out the efforts made by the South
Medan SAMSAT office so that taxpayers are obedient in paying their taxes, find
out what factors affect the level of transfer of name tax revenue and what
obstacles are the non-realization of the Transfer of Name Tax at the South Medan
SAMSAT Office.
The analytical method used in this research is a qualitative method. In
analyzing the data, the author collects all data related to the topic of discussion
that is raised if it is needed first. By paying attention to data in the form of tables,
graphs, and so on.
Based on the results of research conducted on the Analysis of Factors
Affecting the Level of Tax Receipt of Transfer of Names for Motor Vehicles at the
SAMSAT Office of South Medan, the level of acceptance or realization of receipts
of Tax on Transfer of Names for Motor Vehicles has a wave of numbers that go up
and down. | en_US |
