Aslam, Muhammad Alfiqtrah (2024) Implementasi Kebijakan Pembebasan/penghapusan Sanksi Denda Pajak Kendaraan Bermotor Roda 2 (dua) Di Kantor Badan Pendapatan Daerah Provinsi Riau Tahun 2023. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the implementation of the policy of eliminating motor vehicle tax fines at the Riau Provincial Regional Revenue Agency in 2023. Law Number 28 of 2009 regulates Regional Taxes and Levies that motor vehicle taxes are included in taxes managed by the Provincial Government. In this case, the Riau Provincial Government issued a policy on the elimination of motor vehicle tax fines in the Riau Province area regulated in Governor's Regulation Number 6 of 2023. This policy is expected to ease the burden on people affected by After the Covid-19 Pandemic, increase taxpayer compliance, and increase regional tax revenues. This study uses the Observational Research method with a descriptive analytical approach, where data is collected through interviews with tax officials and taxpayers, as well as through the study of related policy documentation. Grindle measures public policy implementation by looking at the achievement process whether it is achieved or not. The policy process can be seen with the Content of Policy and Context of Implementation. Furthermore, the achievement of the policy achieved or not can be measured by its effect on society, individuals, groups and the level of change that occurs with the recipient group of policy targets. The results of the study Based on Merilee S. Grindle's implementation theory, show that this policy has succeeded in increasing taxpayer compliance, with an increase in the number of taxpayers reporting tax arrears. In addition, regional tax revenues have also increased significantly. The target for the realization of PKB 2 wheels exceeded the specified target. For the implementation of the policy, it is in accordance with the duties of each Governor of Riau who issued a policy in coordination with Bapenda as a regulator and the implementation is assisted by the Police and Jasa Raharja. . However, this study also found several obstacles, such as, there is still a lack of officers in the field, especially for remote areas that are far from urban areas that have a large population and inefficient tax revenue. This policy is considered successful in the context of public policy, although improvements are needed in terms of resource management and administrative systems.

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