Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua pada UPT. Samsat Medan Selatan Tahun 2020-2022

Abstract

One part of local taxes is motor vehicle tax (PKB). Motorized vehicles are one of the largest sources of local taxes and also the largest source of tax revenue which can be seen from the continued increase in tax revenue every year. Motorized vehicles can no longer be said to be a desire but a necessity. Even though that is the case, there are still many taxpayers who are not compliant with motor vehicle tax payments which results in the tax revenue target not being achieved. So from this background, the author then wants to discuss it in the final project with the title "Compliance of Two-Wheeled Motorized Vehicle Taxpayers at UPT. SAMSAT Medan Selatan in 2020-2022". The purpose of this study was to determine the process of creating compliance of two-wheeled motorized vehicle taxpayers in paying taxes to increase Regional Original Revenue (PAD) of North Sumatra Province and to find out the obstacles or obstacles of taxpayers to compliance in paying taxes on two-wheeled motorized vehicles at UPT. SAMSAT Medan Selatan.. This form of research is qualitative research with a descriptive approach, using data collected in the form of secondary data with the object of research, namely data obtained from UPT. SAMSAT Medan Selatan in the form of data on the level of compliance of motor vehicle taxpayers in the agency. The data analysis method used is by collecting data through observation, interviews and documentation. The results of this study indicate that the efforts made by the SAMSAT Medan Selatan Office in the process of creating taxpayer compliance in paying taxes are by creating a PKB fine whitening program, providing relief to taxpayers to continue paying taxes, visiting the residences of taxpayers who are late in paying taxes, conducting socialization through outlets and conducting zoom meetings and utilizing social media. The obstacles for taxpayers to compliance in paying taxes on two-wheeled motorized vehicles at UPT. SAMSAT Medan Selatan are taxpayer awareness, fear of sanctions, service quality and agency socialization, and the ability of taxpayers to pay taxes.