Kontribusi Penerimaan Pajak Kendaraan Bermotor UPT. Samsat Tarutung terhadap Penerimaan Se-Sumatera Utara serta Masalah-Masalah yang Dihadapi

Abstract

Motor Vehicle Tax is the largest contributor to local taxes. To maximize the contribution that will be contributed, the local government continues to improve the quality of its services. In managing the Motor Vehicle Tax, the government has cooperation with three institutions consisting of the Technical Implementation Unit (UPT), Traffic Police and PT Jasa Raharja which are expected to improve service quality and reduce problems that affect Motor Vehicle Tax revenue. The purpose of this study was to determine how much the Motor Vehicle Tax Contribution is and describe the problems that affect the Motor Vehicle Tax Contribution of UPT. SAMSAT Tarutung to Motor Vehicle Tax Revenue in North Sumatra. The type of research used by the author in this study is quantitative research using a descriptive approach. The data processed is the Motor Vehicle Tax revenue data from 2018 to 2022 obtained from the annual report of UPT. SAMSAT Tarutung. For the author's informant, namely the UPT. SAMSAT Tarutung to get the information needed by the author in preparing this Final Project. The results of the research that have been obtained by researchers that the contribution made by UPT. SAMSAT Tarutung is relatively stable and consistent towards PKB Revenue throughout North Sumatra and there are still various problems faced, one of which is the economic factor of society.