Upaya Optimalisasi Pelaksanaan Pemungutan Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Di Kecamatan Dayun Kabupaten Siak

Wulandari, Novita (2019) Upaya Optimalisasi Pelaksanaan Pemungutan Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Di Kecamatan Dayun Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

Tax is one of the state revenues originating from the community that greatly affects the implementation of development in a country or region because it can improve people’s welfare with taxes, so that taxes should be paid by the taxpayer. But in Dayun sub-district there are still many motorized vehicles that are not paid by the owner. The main problem in this research is what the effort to optimize the implementation of motor vehicle tax collection on local revenue in the of Dayun sub-district in Siak district and the factors that become obstacles in an effort to optimize the implementation of motor vehicle tax collection on the original income of Dayun sub-district in Siak District. This research is seen from the type of research included in the type of observational research that is by way of a survey or reviewing directly to the location of the study using data collection tools namely interviews and questionnaires. While its nature is deskriptive. The conclusion of this study is that in an effort to optimize the implementation of tax collection of motor vehicles in the Dayun sub-district in Siak district in its implementation is still faced with various obstacles, so that realization obtained is not in accordance with the targets set by the Siak district government. As for the inhibiting factors, it is the lack of public awareness to pay taxes, low economic conditions, the many objects of motor vehicle tax arrears caused by negligence of taxpayers, and the vehicles is in a badly damaged condition or is no longer used, but the taxpayers does not report to UPTD or SAMSAT. It is recommended that the district government be unlucky to further increase the supervision of motorized vehicles that are negligent in paying motor vehicle tax, and this hoped that the government will be more progressive in making regulations to minimize delinquency in motor vehicle tax payments in Dayun sub-disrict in Siak district.

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