Analisis Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Roda Dua Selama Pandemi Covid- 19 Pada Sistem Administrasi Manunggal Satu Atap (Samsat) Medan Selatan

Abstract

This study aims to analyze the compliance of two-wheeled motorized vehicle taxpayers during the Covid-19 pandemic where the level of compliance of two-wheeled motorized vehicle taxpayers at the South Medan SAMSAT has not yet reached the target, and to find out what are the obstacles and efforts made by the South Medan SAMSAT in improving two-wheeled motor vehicle tax compliance. This study uses a qualitative method that uses data collection techniques, namely observation, interviews, and documentation. The results of the study explain that it turns out that the level of taxpayer compliance in paying the two-wheeled motorized vehicle tax at the South Medan SAMSAT has not met the target. The inhibiting factors in providing Motor Vehicle Tax services are knowledge, economy and awareness factors.