Aisyah, Siti (2025) Implementasi Kebijakan Penghapusan Dendapajak Kendaraan Bermotor Pada Unit Pelayanan Terpadu Pengelolaan Pendapatanpekanbaru Kota Badan Pendapatan Daerah Provinsi Riau. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to find out and analyze how the implementation of the policy of eliminating motor vehicle tax fines at the UPT Revenue Management Pekanbaru City Regional Revenue Agency of Riau Province and how to optimize the policy. This research uses qualitative methods with a case study approach as a research strategy. As for the research infoman as many as 8 people. The results showed that overall it has not run optimally, effectively and efficiently. This can be seen from the weak ability of the apparatus in applying the system of eliminating motor vehicle tax fines based on network technology, in addition to the limited facilities and infrastructure supporting work such as service space that is not too wide and the weak commitment of the leadership in encouraging every employee to be more orderly in carrying out the duties given to him so that the policy of eliminating motor vehicle tax penalties has not been able to attract people to come to UPT Revenue Management Pekanbaru City Regional Revenue Agency of Riau Province to pay its motor vehicle tax. The obstacles in the implementation of the policy of eliminating motor vehicle tax fines at the UPT Revenue Management Pekanbaru City Regional Revenue Agency of Riau Province include: 1). Availability of work facilities and infrastructure. 2). Low commitment of leaders in improving the performance of local original income. 3). Lack of enforcement of good work discipline against implementing employees. 4). Limited activities to increase the capacity of apparatus resources through education and training Keywords: Policy Implementation, Elimination of Motor Vehicle Tax Penalties and Upt Revenue Management Pekanbaru Kota Bapenda Riau Province

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