Implementasi Program Samsat Keliling dalam Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Pada Uppd Samsat Medan Selatan

Abstract

SAMSAT is a series of activities in the implementation of Registration and Identification of Motorized Vehicles, payment of Motor Vehicle Taxes, Transfer of Ownership Fees for Motorized Vehicles, and payment of Mandatory Contributions to Traffic Accident Funds and Road Transportation in an integrated and coordinated manner within the SAMSAT Joint Office. This study aims to describe the implementation of the Mobile SAMSAT Program in Increasing Two-Wheel Vehicle Taxpayer Compliance at UPPD SAMSAT Medan Selatan, to find out the obstacles faced in implementing the SAMSAT Mobile Program at UPPD SAMSAT Medan Selatan, and to find out the efforts made by UPPD SAMSAT Medan Selatan in overcome the obstacles that exist in the implementation of the Mobile SAMSAT program. This study uses a qualitative analysis method, namely the data that has been obtained is then poured and described to provide realistic clarity on the object under study, namely the implementation of the mobile samsat program in increasing the compliance of two-wheeled motorized vehicle taxpayers at UPPD SAMSAT Medan Selatan. The data in this study are primary data collected directly in the field through observations and interviews with UPPD SAMSAT Medan Selatan and taxpayers, as well as secondary data containing supporting data or information to complement primary data from various sources. The results obtained are that in 2019-2020 the number of compliant taxpayers has increased by 41.69% and in 2020-2021 there has been an increase in the percentage of 26.74%, meaning that in its implementation the Kelilling Samsat program can increase taxpayer compliance with wheeled motorized vehicles two, because almost every year the number of taxpayers always increases in the payment of motor vehicle taxes, especially two- wheelers through the Mobile Samsat service.