Efektivitas Program Pemutihan Sanksi Administrasi Pajak Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak dalam Meningkatkan Penerimaan Pendapatan Asli Daerah (PAD) Provinsi Sumatera Utara Periode 2020-2022

Abstract

In the realm of collection there are still many Mandatory Pinvite motorized vehicles that are reluctant to pay their obligations. As a result, for this non-compliance, taxpayers get administrative sanctions in the form of mandatory fines. bleaching program is an effort made by the government to encourage taxpayers who have not fulfilled their vehicle tax obligations by providing relief for late payment sanctions for a certain period. This research was conducted at Integrated Administration System (SAMSAT) Office Medan Selatan. This research uses a qualitative approach with interviews as a data collection technique and supported by observation and documentation methods. In researching, the author conducted interviews with informants from Integrated Administration System (SAMSAT) Office Medan Selatan and taxpayers registered at Integrated Administration System (SAMSAT) Office Medan Selatan who participated in the administration sanction amnesty. This study aims to determine the effectiveness of the tax administration sanction amnesty program in improving taxpayer compliance to pay taxes. The results showed that the effectiveness of Administration Sanction amnesty. in improving taxpayer compliance in paying taxes was effective,based on 5 effectiveness indicators, namely indicators of efficiency, adequacy, flattening, responsiveness, and accuracy. The Administration Sanction amnesty did not significantly increase regional income revenue due to the economic-social condition of taxpayers in the recovery period. The administration sanction amnesty program at Integrated Administration System (SAMSAT) Office Medan Selatan has no obstacles. However, from the taxpayer side, there are still obstacles such as time constraints due to busy and economic constraints