| dc.description.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. | en_US |
