Tingkat Pengetahuan, Kesadaran dan Kepatuhan Wajib Pajak Atas Pemungutan Pajak Kendaraan Bermotor melalui Layanan Manunggal Satu Atap (SAMSAT) Medan Selatan

Abstract

Motor vehicle tax is a tax on the ownership or possession of a motor vehicle. Motor vehicles are all two- or more wheeled vehicles and their couplings that are used on all types of roads and are driven by technical in the form of motors and other equipment. The research method used for this research is qualitative descriptive research, where the research is shown to decipher data according to the situation that occurs in the SAMSAT office in Medan Selatan. and the author will conduct research in the form of interviews and observations at the SAMSAT office of Medan Selatan. This study aims to determine the level of knowledge, awareness and compliance of taxpayers on the collection of motor vehicle tax in SAMSAT Medan Selatan, constraints and efforts on knowledge, awareness and compliance of taxpayers on the collection of motor vehicle tax in SAMSAT Medan Selatan. Based on the results of the research conducted, conclusions can be drawn, namely, the Level of Knowledge, Awareness and Compliance of Motor Vehicle Taxpayers is a form of moral attitude that contributes to encouraging the development of the country and must comply with regulations that have been made by the state and forced on taxpayers to be aware of themselves as taxpayers.