Implementasi Kebijakan Pemutihan Denda Pajak Kendaraan Bermotor di Unit Pelaksana Teknis Sistem Administrasi Manunggal Satu Atap Medan Selatan

Abstract

Efforts made by the government to increase local tax revenues to support development are through effective and efficient tax collection. One of the regional tax revenues that makes a major contribution to Local Own Revenue (PAD) is Motor Vehicle Tax (PKB). In the Province of North Sumatra, the implementation of the PKB fine cancellation policy has problems, especially in the South Medan SAMSAT, namely the realization of PAD from the PKB fine cancellation policy in 2021 and 2022 has not been optimal from the set target. This study aims to describe and analyze in depth the Implementation of Motorized Vehicle Tax Fines Policy Implementation at UPT. South Medan SAMSAT and constraints in its implementation. The research method used in this research is descriptive research with a qualitative approach. Data collection was carried out by interview, observation, and documentation techniques. The data obtained were analyzed qualitatively with the implementation theory approach proposed by Edward III covering Communication, Resources, Disposition and Bureaucratic Structure. To check the validity of the data, source and technique triangulation techniques were carried out, namely comparing from several sources and data collection techniques. The results of the research show that the South Medan UPT.SAMSAT in implementing the policy of bleaching motor vehicle tax fines has implemented Communication, Resources, Disposition and Bureaucratic Structure. On the communication dimension, UPT. SAMSAT Medan Selatan builds communication through non-verbal socialization such as distributing brochures, banners and posts on Instagram. Then on the Resources dimension, UPT.SAMSAT Medan Selatan human resources have been fulfilled both in quality and quantity, as well as Funding Resources have been available and there are no obstacles. Furthermore, on the Disposition dimension, there is still a lack of adherence by employees to the time available and employees like to be too late during break hours so that operational time is cut. Finally, on the dimension of Organizational Structure, UPT. SAMSAT Medan Selatan in implementing the PKB fines bleaching policy already has a Standard Operating Procedure (SOP) but the existing bureaucratic structure has not gone well. The obstacles in this implementation are the lack of payment counters, limited service facilities, limited time for implementation and lack of public understanding of service procedures.