ANALISIS KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK DAERAHDI SAMSAT PASURUAN

Abstract

One of the local taxes is the Motor Vehicle Tax (PKB). The problem is that not all taxpayers have compliance in paying taxes, especially PKB. Whereas PKB receipts have an effect on the amount of Regional Original Income. Therefore, this study was conducted to analyze the compliance of motorized vehicle taxpayers and the factors that influence the compliance of motorized vehicle taxpayers in an effort to increase local tax revenue at the Pasuruan SAMSAT joint office. This study used a qualitative method with a descriptive approach. Based on the results of the research that has been carried out, it can be seen that the contribution of PKB realization has an effect of more than 50% on the Pasuruan Regency's Original Regional Revenue (PAD). There are 3 factors that can affect the compliance of paying public taxes in the Pasuruan SAMSAT area; namely Individual, Economic, and Social Factors