Implementasi Kebijakan Pemutihan Pajak Kendaraan Bermotor Dalam Peningkatan Peenerimaan Pajak Daerah Pada Unit Pelaksana Teknis Sistem Administrasi Manunggal Satu Atap Medan Selatan

Abstract

One of the local government's efforts to increase local tax revenues to support regional development is through effective and efficient tax collection. One of the regional taxes that contributes greatly to local revenue is the motor vehicle tax. The motor vehicle tax whitening policy is expected to increase local tax revenues. The problem that arises in its implementation in North Sumatra Province, especially in the South Medan SAMSAT is that the realization of PAD from this bleaching policy in 2020 has not been optimally achieved from the set target. So that researchers want to see the obstacles faced in the implementation of the whitening policy so that the goal of increasing local tax revenues from the motor vehicle tax sector is achieved. The method used is a descriptive method with a qualitative approach. In researching, researchers conducted interviews with informants from UPT PPD, SAMSAT South Medan, PT Jasa Raharja, the Police, and several people who followed the bleaching policy in the City of South Medan. Then also conducted observations, documentation, and literature studies to answer research problems. To check the validity of the data, source triangulation techniques and techniques were used, namely comparing from several sources and data collection techniques. The research concludes that the UPT SAMSAT Office South Medan's performance in enforcing its motor vehicle tax whitening policy can be analyzed using the model proposed by Van Meter and Van Horn, which takes into account six variables related to the success of policy implementation. In spite of progress, there remain challenges to enacting a policy. activities that need to be carried out in order to function. These include the lack of counters and coverage in the socialization areas