Khairi, Miftahul (2023) Pelaksanaan Pemungutan Pajak Kendaraaan Bermotor Di Kelurahan Simpang Tiga Kota Pekanbaru Berdasarkan Peraturan Daerah Provinsi Riau Nomor 13 Tahun 2002 Tentang Pajak Kendaraan Bermotor. Other thesis, Universitas Islam Riau.

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Abstract

Regional taxes are collected based on the determination of the Regional Head or paid by the Taxpayer himself. One of the regional taxes in the city of Pekanbaru which has the potential to increase its revenue, one of which is the motor vehicle tax. Motor Vehicle Tax, namely tax on ownership and/or control of motorized vehicles. Regarding the subject and object of motor vehicle tax, an individual or entity is the subject of motor vehicle tax, namely the individual or entity as the owner or has authority over the motorized vehicle. For corporate tax subjects, usually in terms of paying taxes, they can be represented by the management of the agency or a person who has power over the agency. As for the problem in this study, namely, first, how is the implementation of motorized vehicle tax collection in Simpang Tiga Subdistrict, Pekanbaru City based on Regional Regulation of Riau Province Number 13 of 2002 concerning Motor Vehicle Tax. Second, what are the obstacles in the implementation of motorized vehicle tax collection in Simpang Tiga Subdistrict, Pekanbaru City based on Regional Regulation of Riau Province Number 13 of 2002 concerning Motor Vehicle Tax. The research method that the author uses is a type of empirical sociological research method, namely the type of research carried out in a nondoctrinal or survey way where surveys are carried out directly in the field. The nature of this research is descriptive qualitative, then the data used uses primary and secondary data. In drawing conclusions the author uses the method of inductive thinking, namely a statement that is general in nature becomes a statement or blunt that is specific. Regarding the results of the research and discussion, the authors found the conclusion of the study, namely the implementation of motorized vehicle tax collection in the Simpang Tiga Subdistrict, Pekanbaru City based on Riau Province Regional Regulation Number 13 of 2002 concerning Motor Vehicle Tax has been carried out in accordance with existing rules but in reality it has not been fully effective because there are still many people who do not pay taxes on time, so because they have not reached the targets set by the Riau Provincial government. Obstacles in the implementation of motorized vehicle tax collection in Simpang Tiga Subdistrict, Pekanbaru City based on Riau Province Regional Regulation Number 13 of 2002 concerning Motor Vehicle Taxes such as economic conditions and the number of motor vehicle tax arrears objects, this is an obstacle in motor vehicle tax revenue.

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