Pengenaan dan Pembayaran Sanksi Administrasi Atas Keterlambatan Pajak Kendaraan Bermotor (PKB) Roda Dua pada Sistem Administrasi Manunggal Satu Atap (SAMSAT) Medan Selatan

Abstract

Motor Vehicle Tax as defined in Article 1 numbers 12 and 13 of the Law of the Republic of Indonesia Number 28 of 2009 is a tax on the ownership and / or control of motor vehicles. In the implementation of the collection, it was carried out at the Joint Office of the Integrated Administration System (SAMSAT). This study aims to find out the main factors that cause many taxpayers who are subject to special administrative sanctions on two-wheeled, to find out the obstacles that occur when conducting counseling to increase taxpayers' awareness and compliance in paying motor vehicle taxes, especially two-wheeled, and to find out the efforts made by SAMSAT Medan Selatan in overcoming motor vehicle taxes, especially two-wheeled. The research method used is a qualitative research method, which is presented according to the circumstances in the field. As well as data obtained from the results of direct interviews with taxpayers and SAMSAT Medan Selatan. Based on the results of interviews that have been conducted with several taxpayers, factors that often occur and cause many taxpayers who are late in paying taxes and are subject to administrative sanctions, especially two-wheelers, namely due to the large number of taxpayers who neglect or forget their obligations in paying motor vehicle taxes they have.