Jusera, Mutriefa (2024) Efektivitas Pelaksanaan Program Pemutihan Pajak Kendaraan Bermotor (studi Pada Kantor Samsat Panam Pekanbaru). Masters thesis, Universitas Islam Riau.

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Abstract

Tax amnesty program is a policy that provides an opportunity for taxpayers to pay off their tax obligations with incentives in the form of eliminating late fines and/or reducing arrears. This study aims to Analyze the Effectiveness of the Implementation of the Motor Vehicle Tax Amnesty Program (Study at the Samsat Panam Pekanbaru Office). Effectiveness is how well the work is done, to what extent someone produces output as expected. Indicators of Effectiveness are: Understanding the Program, Right on Target, Right on Time, Achieving Goals and Real Change. Qualitative Research Method. Research Location Samsat Panam Pekanbaru City. Data collection techniques used are: Observation, Interviews and Documentation. Based on the results of the analysis, the author concludes that the motor vehicle tax amnesty program, which allows Taxpayers to carry out their duties smoothly, Although the implementation of the motor vehicle tax amnesty program has not been fully effective, this program has still succeeded in providing great benefits, both for taxpayers who get convenience in completing their obligations, and for the government in increasing tax revenues. These Inhibiting Factors reduce the effectiveness of the motor vehicle tax amnesty program, affect taxpayer convenience, and slow down the achievement of program objectives. To improve the effectiveness of the motor vehicle tax amnesty program at Samsat Panam Pekanbaru, including increasing the number of officers and training to improve service efficiency, wider socialization through various media channels, and improving technology infrastructure and information systems. In addition, more flexible working hours and additional services such as counters at certain locations or mobile services are also needed to address the surge in taxpayers. Strengthening the Mobile Samsat program is also important to facilitate taxpayer access in remote areas

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