faced by the Gorontalo Provincial government in increasing local revenue (PAD) from the sector. The method used is a qualitative approach, with primary and secondary data collection to get an in-depth picture. The results showed that motor vehicle tax bleaching is part of the tax administration reform efforts aimed at improving performance through the improvement of administrative processes that are more efficient, economical, and responsive. In addition, this study also identifies various challenges in implementing the policy, including institutional, group, and individual aspects, which need to be addressed to maximize the potential revenue from the motor vehicle tax sector. This research provides recommendations for an improved tax administration system that can support the achievement of PAD targets more optimally.
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