Analisis Potensi Penerimaan Tunggakan Pajak Kendaraan Bermotor Roda Dua Pada Kantor Sistem Administrasi Manunggal Dibawah Satu Atap (SAMSAT) Gowa Periode 2018-2022

Nurfadilah. 2023. "Analysis of Motor Vehicle Tax Arrears Receipt Potential in Gowa's One-Stop Single Administration System Office (SAMSAT) for the 2018-2022 Period", supervised by Andi Marlinah and Nur Rachma.
This study aims to (a) find out how much Motor Vehicle Tax (PKB) revenue is at the Gowa Single Roof Administration System Office (SAMSAT). (b) Knowing the causes of arrears of Motor Vehicle Tax (PKB) at the Office of the Single Under One Roof Administration System (SAMSAT) Gowa. (c) Knowing the big reasons for the potential receipt of Motor Vehicle Tax (PKB) arrears at the Office of the Single Administration System Under One Roof (SAMSAT).
This study uses descriptive analysis method and data collection obtained through interviews and documentation. The type of research is qualitative.
Based on research results Motor vehicle tax receipts at the Gowa Samsat Office have increased from year to year, although not significantly, in 2021 the realization of
PKB (Motor Vehicle Tax) is no greater than the target. This insignificant income is caused by the lack of understanding of the residents about their obligations to pay taxes, residents facing a difficult economy so they are reluctant to pay their taxes, transportation between villages that is not often touched by supervision of tax completeness from bound parties so they feel they do not need to pay taxes, the distance of the payment office vehicle tax, the lack of service that is obtained when they pay taxes, and the vehicle owned by the taxpayer is lost/damaged, but the
taxpayer does not report the vehicle so that it is still registered. of 37,10 % with potential collection of arrears of 5.134.955.535.