Faktor- Faktor yang Mempengaruhi Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kota Tarutung Tahun 2020-2022

Abstract

Motorized vehicles are one of the necessary means of transportation today. The increasing population will also increase the number of motorized vehicle users. The increasing number of motorized vehicles each year is certainly a good thing for its users, but it is not optimal because the level of awareness of taxpayers is still low and they do not care about paying their taxes. Therefore, with this problem the author tries to find a way to observe the problems that occur by discussing it in the Final Project with the title "Factors that influence taxpayers in paying motor vehicle taxes in Tarutung city in 2020-2022". This research aims to find out what becomes a factor in the lack of taxpayer contribution in paying taxes, to find out the obstacles faced by officers receiving taxes every year, and to find out with the existence of Single Unit One Roof, motor vehicle tax payments are increasing and easier to pay every year. This research uses a qualitative method used to analyze data by describing or describing the data that has been collected as it is. The results of this study can determine the factors that influence taxpayers in paying motor vehicle tax in Tarutung city in 2020-2022 is namely the lack of public understanding of the importance of paying taxes, geographical distance and an economy that is not always stable.