Analysis of Factors For Increasing Income Tax in Motor Vehicles in UPT PPD (Technical Implementing Unit of Regional Revenue Management) in Siantar

Dona Hendrianto Damanik, Marlon Sihombing, Hamdani Harahap

Abstract


In principle, motor vehicle tax plays a role in providing PAD for the North Sumatra Provincial Government. In this connection, the tax target must be increased every year and contribute to development in North Sumatra. To optimize the potential for motor vehicle tax revenue, it is necessary to know the factorsin increasing motor vehicle tax revenue at the UPT PPD (Technical Implementation Unit for Regional Revenue Management). ThereforeThe formulation of the problem in this study is as follows: "What factors influence itincrease in motor vehicle tax revenue at UPT PPD (Technical Implementation Unit for Regional Revenue Management) Pematang Siantar based onThe policy implementation approach is based on the formulation of the Van Meter and Van Horn models called A Model of the Policy Implementation. In this study the authors used a descriptive method with a research focus, namely the Analysis of Factors - Factors for Increasing Motor Vehicle Tax Revenues at UPT PPD (Technical Implementation Unit for Regional Income Management) Pematang Siantar ". The research site is an area whose location is used to obtain the data required for this research activity. The research results show thatMotor Vehicle Tax revenue factors, such as culture, communication, information, good cooperation with personnel and the use of renewable technology and so on, greatly affect the increase in Motor Vehicle Tax revenue at UPT Samsat Pematang Siantar. 


Keywords


taxes; implementation; local income

Full Text:

PDF

References


Afrizal. (2015). Metode Penelitian Kualitatif: Sebuah Upaya Mendukung Penggunaan Penelitian Kualitatif dalam Berbagai Disiplin Ilmu. Jakarta: PT Raja Grafindo Persada.

Amelia, Yessy Afriani. (2008). Upaya optimalisasi pelaksanaan pemungutan pajak kendaraan bermotor terhadap pendapatan asli daerah periode 2003-2007 (Studi Kasus di Kantor Samsat Jakarta.Barat). Fakultas Ekonomi dan Bisnis Binus. Jakarta.

Hendayana, Y, et al. (2021). How Perception use of e-Filling Technology Enhance Knowledge of Indonesian Disability Taxpayers and Impact Tax Compliance. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). P. 1687-1696

Herabudin. (2016). Studi Kebijakan Pemerintah dari Filosofi ke Implementasi. Bandung: CV Pustaka Setia.

Moleong, L. J. (2019). Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya.

Nugroho, R. (2014). Metode Penlitian Kebijakan. Yogyakarta: Pustaka Pelajar.

Pasolong, H. (2007). Teori Administrasi Publik. Bandung: Alfabeta.

Rochyati (2012), Pendekatan dan teori – teori implementasi. Surabaya: Unair Press.

Siahaan, Pahala, 2011, Pajak dan Retribusi Daerah, Jakarta: Rajawali Pers.

Siregar, R. et al. (2019). The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers' Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). P. 385-400




DOI: https://doi.org/10.33258/birci.v4i2.1897

Article Metrics

Abstract view : 19 times
PDF - 8 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.