STRATEGI PENINGKATAN KEPATUHAN WAJIB PAJAK DALAM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR PADA KANTOR UNIT PELAYANAN PAJAK DAERAH TALIWANG SUMBAWA BARAT

Abstract

This study discusses the strategy of increasing taxpayer compliance in collecting motor vehicle taxes
at the Taliwang Regional Tax Service Unit Office, West Sumbawa. The objectives of this research
consist of; 1) to find out and describe the management of motor vehicle tax collection at the Regional
Tax Service Unit Office (UPPD) Taliwang West Sumbawa, and 2) to find out the strategies
implemented in increasing taxpayer compliance with motor vehicle tax collection at the Regional Tax
Service Unit (UPPD) Office ) Taliwang, West Sumbawa. The type of research used by the researcher
is descriptive qualitative research. The research was carried out at the Office of the Agency's
Technical Implementation Unit (UPTB) Regional Tax Service Unit (UPPD) Taliwang/SAMSAT
Taliwang, West Sumbawa. Using primary data and secondary data collected using the method of
interview or interview, observation and documentation. Furthermore, the data were analyzed using
SWOT analysis. The results of the study concluded that the management of motor vehicle tax
collection at the Regional Tax Service Unit Office of the Samsat Taliwang West Sumbawa has been
carried out in accordance with the legal basis and authority for local tax management. Administratively, the management of local tax collection is carried out by the Regional Revenue Management Agency of
the Province of NTB. Technically, the implementation of tax collection is carried out by the Regional
Tax Service Unit Office (UPPD). The procedure for managing motor vehicle tax collection at UPPD
Taliwang West Sumbawa includes: Registration and data collection of taxpayers; Calculation and
Determination of Tax Burden; Collection and Administration of tax payments as well as strategies
implemented as an effort to increase taxpayer compliance in tax collection, namely through increasing
the socialization of tax regulations, increasing the capacity of the apparatus in quantity and quality,
optimizing the use of superior service information systems, utilizing software and utilizing strategic
partners to improve services. taxes through collaboration with the local government of West Sumbawa
Regency and village governments to activate tax collection agents in each village.