Analisis Program Samsat Keliling dalam Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Gunungsitoli (Studi pada Samsat Keliling Kota Gunungsitoli)

Abstract

The budget requirements to carry out various government tasks and development are quite significant in the era of regional autonomy, on the other hand the available sources of funding are very limited. The government is encouraging to actively and creatively create local revenue sources that can support the financing of regional expenditure. One potential source is acceptance vehicle tax (PKB) income. Vehicle tax is one of the competent regional revenues, which can provide a high contribution to the region. The increasing use of vehicles results in higher taxes imposed on owners. The revenue from Vehicle Registration and Transfer Fees is allocated to Regency/City area by 30%, while the revenue from Vehicle Fuel Taxes is allocated to the Regency/City area by 70%. This research aims to analyze the mobile samsat program’s impact on compliance of vehicle taxpayers, and to identify the challenges faced by the Regional Income Unit (UPTD) in Gunungsitoli City. Research uses descriptive qualitative methods used to understand the phenomena experienced by the research subjects by describing them in words and language. The research results show that the Vehicle Tax payment service through Mobile SAMSAT provides convenience for taxpayers. The Mobile SAMSAT service program is considered quite effective as it greatly assists and facilitates taxpayers. However, there are still inhibiting factors in the implementation of Mobile SAMSAT services due to lack of public awareness, facilities and infrastructure and limitation of the services provided.