Analysis of Motor Vehicle Tax Revenues before and after the Tax Kring

Abstract

This study aims to test and see the increase in tax revenue before and after the tax kring was imposed at the Joint of SAMSAT Dompu office. This research is quantitative descriptive. Data obtained through interviews with several informants and documentation in the form of motor vehicle taxpayer data and the amount of tax revenue from 2015-2019. Data analysis was performed by comparing the amount of vehicle tax revenue before and after the tax return. The results show that the tax revenue after the enactment of the tax kring is proven to receive motorized vehicle receipts with the number recorded in the SAMSAT Dompu office report, which is IDR 6,734,770,347. At the same time, in 2016 it was IDR 9,205,731,543 and continues to increase until 2018 amounting to IDR 10,729.544,167. The largest tax revenue for motor vehicle tax revenue is the type of motorbike with IDR 4,206,763,159 in 2018 and IDR 4,349,173,575 in 2019. Constraints that regulate when collecting motor vehicle tax are taxpayer data by the BPKB, not motorized vehicles. Also, taxpayers who change ownership but do not report