Pelaksanaan Strategi Pemungutan Pajak Kendaraan Bermotor Oleh Unit Pelaksana Teknis Pendapatan Provinsi Riau Di Selatpanjang Kabupaten Kepulauan Meranti

Prasetiyo, Kurnia (2021) Pelaksanaan Strategi Pemungutan Pajak Kendaraan Bermotor Oleh Unit Pelaksana Teknis Pendapatan Provinsi Riau Di Selatpanjang Kabupaten Kepulauan Meranti. Other thesis, Universitas Islam Riau.

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Abstract

Taxes are the largest source of domestic revenue used to finance government spending and development. This is stated in Law No. 28 of 2009 concerning regional taxes collected by local governments and used to finance regional households. Local taxes consist of provincial taxes, city / regency taxes while the problems raised in this study are the lack of public awareness in paying taxes on motorized vehicles and the ineffectiveness of the target and revenue realization. This study aims to determine the implementation of the Motor Vehicle Tax Collection Strategy by the Riau Province Revenue Technical Implementation Unit in Kepuauan Meranti Regency. The concept used in this research is according to Masirete M Iswan. The indicators of this research are Service Systems, Communication, Collaboration with other Institutions and Dirlantas. The method used is a qualitative method to explain the results of the research obtained in the field with descriptive research type. While the data collection techniques in this study are interviews, observation and documentation. Based on the results of the study, the authors obtained answers to existing problems, that in the effort to implement motor vehicle tax collection, the Regional Revenue Unit of Riau Province in Selatpanjang, Meranti Islands Regency by the Technical Implementation Unit of Riau Province in Selatpanjang has not been fully effective. This is due to the large number of objects of motor vehicle tax arrears both caused by the negligence of taxpayers in fulfilling their taxpayers. The suggestions in this study are to be improved in terms of service, communication, other institutional cooperation to achieve the target that is borne by the UPT Revenue of Riau Province in Selatpanjang, Meranti Islands Regency.

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