Adiguna, Moch Fajar (2025) Strategi Badan Pendapatan Daerah Provinsi Riau Dalam Meningkatkan Penerimaan Pajak Kendaraan Bermotor. Masters thesis, Universitas Islam Riau.

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Abstract

The achievement of the Riau Provincial Government's Local Revenue Target is a key indicator of the performance of the Riau Province Regional Revenue Agency. Local Tax is the largest contributor to Riau Province's Regional Revenue with Motor Vehicle Tax having the largest value, but this tax revenue does not reflect the potential of the tax from the number of motorized vehicles in Riau Province. This research aims to find out how the strategy of the Riau Province Regional Revenue Agency to Increase Motor Vehicle Tax Revenue and what are the inhibiting factors faced. Researchers used Geoff Mulgan's Strategy Theory which consists of several indicators, namely Purpose, Environment, Direction, Action and Learning. This type of research is descriptive qualitative. The number of informants totaled 11 people with the Head of the Riau Province Regional Revenue Agency as the key informant. Data collection techniques with interviews and observations and data analysis in this study using data analysis techniques developed by Miles Huberman. Based on the results of this study, it is necessary to know that the collection of motor vehicle tax is considered not to reflect the potential that exists from the number of vehicles in Riau Province because education about motor vehicle tax and public obedience to pay taxes is still low. this is due to several reasons, namely administrative constraints, the geographical conditions of Riau province and the economy and infrastructure that have not accommodated the needs and comfort of the community. In order to ease and facilitate the public to pay their vehicle taxes, the Riau Province Regional Revenue Agency provides a program to eliminate tax fines and expand access to services according to community needs.

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