Analysis of the Challenges of Motor Vehicle Tax Revenue at the Technical Service Unit Office Revenue

Lukman Arifin(1*), Andi Agustang(2), Andi Muh. Idkhan(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author




DOI: https://doi.org/10.26858/ja.v8i1.25352

Abstract


Tax is one of the main sources of revenue for a country that is paid by the public. Taxes are also collection fees that can be imposed by the government based on the provisions of tax laws and regulations. The research method is qualitative deductive. Data collection techniques are observation, interviews, and documentation. The analysis technique used is data collection, data reduction, data presentation, and concluding. The results of the study explain that several factors that cause the first less than optimal motor vehicle tax receipts are community compliance whereas in Maros district the level of community compliance with motor vehicle tax payments is still low, as evidenced by the number of vehicles that do not re-register. Furthermore, the performance of the officers who were assessed was still lacking in discipline and the last one was the target that was too high so that it was very difficult for the Maros Revenue Unit to realize it by the end of the year. The research can be used as a reference in analyzing the challenges of motor vehicle tax receipts because previous research focused on the motor vehicle tax revenue services system at the Technical Services Unit Office Revenue.


Keywords


Tax, tax revenue, challenges

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