Analysis Of The Impact Of The Motor Vehicle Tax Reduction Policy On The Realization Of Motor Vehicle Tax Revenue In Indonesia In 2020-2022

Abstract

Taxes are a form of obligation that people often ignore, resulting in tax arrears and fines. For this reason, the government then created a program, namely tax whitening. Therefore, researchers conducted research to understand the consequences of reducing motor vehicle tax on the realization of motor vehicle tax revenue in Indonesia in 2020-2022. The research model applies qualitative using library research methods. Researchers used primary and secondary sources consisting of articles, books, laws and online news. Data collection applies documentation techniques with research instruments in the form of research material classification checklists. Data analysis applies a descriptive data analysis model which includes reading data sources, making notes, processing notes, then compiling reports. The result of tax whitening could result in positive feedback on Indonesian motor vehicle tax revenues in 2020-2022. The percentage of motor vehicle tax revenue realization increases every year. In nominal terms, PKB increases by IDR 3-5 trillion every year. This means that the more often tax relief is carried out, the level of taxpayer compliance will also increase and tax revenues from motor vehicle taxes will also increase.