| dc.description.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. | en_US |
