Efektivitas Kesadaran Wajib Pajak terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Roda Dua di Samsat Medan Utara

Abstract

The progress of the times has made motorized vehicles a medium of transportation, both public transportation and private transportation. However, motorized vehicles are one of the regional taxes that have quite large potential in regional development. Motor tax is a mandatory contribution to the state that is owed by a person or element that is coercive according to law, with no immediate reward and is used for the benefit of the state for the welfare of the people. Service quality is the customer's perception of the superiority of a service. This research aims to find out how effective taxpayers' awareness of motor vehicle tax payments is, then to find out what factors influence taxpayers in paying motor vehicle tax and find out what efforts have been made to increase taxpayer awareness of motor vehicle tax payments, especially wheels. two in Samsat of Medan Utara. This research uses a descriptive method with a qualitative approach. The data collection technique in this research is an interview technique and document analysis with 4 stages, namely data collection, data presentation, documentation and drawing conclusions. The aspect "Effectiveness of Taxpayer Awareness of Compliance in Paying Taxes on Two-Wheeled Motorized Vehicles in the Samsat of Medan Utara" is categorized as effective, this can be seen from the realization Motor Vehicle tax in the Samsat of Medan Utara from 2017-2021 which experienced fluctuations in increases and decreases. One of the activities carried out by technical unit of Samsat of Medan Utara is by innovating the e-Samsat Sumut Bermatabat application service.