ANALYSIS OF POTENTIAL TWO-WHEELED MOTOR VEHICLE TAX ARREARS AT THE OFFICE MANUNGGAL ADMINISTRATION SYSTEM BELOW ONE STOP (SAMSAT) GOWA PERIOD 2018-2022
Keywords:
Motorized Tax, Arrears, Potential.Abstract
This study aims to (a) find out how much Motor Vehicle Tax (PKB) revenue is at the Gowa Single Roof Administration System Office (SAMSAT). (b) Knowing the causes of arrears of Motor Vehicle Tax (PKB) at the Office of the Single Under One Roof Administration System (SAMSAT) Gowa. (c) Knowing the big reasons for the potential receipt of Motor Vehicle Tax (PKB) arrears at the Office of the Single Administration System Under One Roof (SAMSAT).
This study uses descriptive analysis method and data collection obtained through interviews and documentation. The type of research is qualitative.
Based on the research results, motor vehicle tax revenue at the Gowa Samsat Office has increased from year to year, but in 2021 the realization of motorized vehicle tax revenue has not reached the target. The occurrence of tax arrears is caused by the low understanding of citizens about their obligations to pay taxes, residents face a difficult economy, the distance of the vehicle tax payment office, the lack of services obtained when paying taxes, and vehicles owned by taxpayers are lost/damaged, but the taxpayer does not report the vehicle so it is still registered. Based on the research results, the level of realization of arrears on motorcycle collective agreements is 37.10% with the potential for collectible arrears of 5,134,955,535.
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