Efektivitas Pemungutan Pajak Kendaraan Bermotor dalam Meningkatkan Penerimaan Pajak Daerah Provinsi Sumatera Utara Tahun 2018-2022 ( Studi pada UPTD Samsat Stabat )

Abstract

The contemporary epoch of globalization has been shaped by numerous significant advancements and transformations. These alterations can affect the development process at both the national and regional levels. Following the implementation of Law Number 32 of 2004 on Regional Autonomy, which was subsequently revised by Law Number 23 of 2014, a significant portion of the central government's authority has been delegated to autonomous regions. This transfer of power has enabled the government to respond with greater speed and efficiency. By aligning the needs of the local community with the strengths and resources of the region. Consequently, municipal administrations exhibit greater efficacy in distributing resources and managing time. The objective of this study is to assess the efficacy of Motor Vehicle Tax collection in generating tax revenues at the 2018-2022 UPTD SAMSAT Stabat. Additionally, it intends to identify the challenges encountered in collecting Motor Vehicle Tax and to outline the strategies employed to enhance local revenue from this tax source. This study use a qualitative descriptive methodology for doing research. Trisiana (2022) defines qualitative research as a method that provides explanatory and supplementary information, allowing for in-depth descriptions to uncover the underlying meaning and truth within the data. The research findings indicate that the Motor Vehicle Tax income goal at UPTD SAMSAT Stabat has not been fully achieved in the past five years.