ANALISIS IMPLEMENTASI PEMUTIHAN PAJAK KENDARAAAN BERMOTOR DALAM MENDORONG KEPATUHAN WAJIB PAJAK STUDI KASUS SAMSAT KOTA DEPOK I TAHUN 2025
DOI:
https://doi.org/10.31334/h5yerf23Keywords:
Policy Implementation, Motor Vehicle Tax reduction, Taxpayers ComplianceAbstract
This study was motivated by the low level of motor vehicle taxpayer compliance at Samsat Kota Depok I, reflected in the high number of unregistered vehicles (KTMDU). It aims to analyze the implementation of the Motor Vehicle Tax (PKB) Amnesty Policy based on Edwards III model, identify implementation obstacles, and examine the efforts to address them. This study employed a qualitative case study approach using interviews, documentation, and secondary data. The findings indicate that policy implementation has been effective in terms of communication, resources, disposition, and bureaucratic structure. However, taxpayer compliance remains reactive. The main obstacles include limited service capacity, low taxpayer awareness, incomplete administrative documents, and limited public outreach. Efforts to address these issues include optimizing services, strengthening digitalization and public outreach, and expanding Mobile Samsat (Samling) services.
Keywords : Policy Implementation, Motor Vehicle Tax reduction, Taxpayers Compliance
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