Analisis Penerapan Pajak Progresif Kendaraan Bermotor untuk Meningkatkan Pendapatan Asli Daerah pada Kantor Samsat Medan Selatan

Abstract

This study aims to describe and analyze the application of progressive tax rates in increasing Regional Original Income (PAD) on Motor Vehicle Taxes and to find out the factors that have caused the realization of motor vehicle taxes to not be achieved in increasing Regional Original Income (PAD) at UPT Samsat Medan Utara. . The research approach used is descriptive, using secondary data in the form of data on the amount of revenue from local revenue, realization of motor vehicle tax receipts and progressive tax revenues. The sources of research data are primary data in the form of interviews, and secondary data in the form of data on the realization of Motor Vehicle Tax Revenue obtained from UPT Samsat Medan Utara. The results of the study indicate that the implementation of the progressive tax rate for motorized vehicles is not optimal, even less than the specified contribution criteria, the cause is the lack of awareness of taxpayers to report their motorized vehicle tax objects.