Abstract:
Original Regional Tax (PAD) is an income obtained by the region to fund the implementation of
regional autonomy. The largest composition of PAD consists of taxes collected by the government
based on regional regulations. Motorized Vehicles are the tax that contributes the most to Regional
Taxes in the Riau Islands Province. However, the number of motorized vehicles that are in arrears in paying taxes is quite high due to several factors. For this reason, the Regional Revenue Agency
of Riau Islands Province, through the Regional Revenue Services Technical Implementation Unit,
was implementing a policy of eliminating Administrative Sanctions and Basic Motor Vehicle Tax
Reductions as well as Exemption from Second Transfer of Title Fees. Based on this, this research
was carried out with the aim of analyzing the implementation of the Riau Islands Province
Governor's Regulation Policy number 42 of 2022 concerning the Elimination of Administrative
Sanctions and Principal Reductions in Motor Vehicle Tax and Exemption of Second Transfer of
Name Fees as well as to determine the obstacles in implementing this policy. Analyzing using
Public Policy theory and the Regional Tax Concept, it can be concluded that the policy of
Eliminating Administrative Sanctions and Reducing Principal Motor Vehicle Taxes is in line with
the aim of this policy, namely increasing the realization of regional taxes through motor vehicle
taxes when compared to the realization of motor vehicle taxes in 2022. Meanwhile The obstacle
faced is the increasing number of taxpayers who take part in the program to eliminate
administrative sanctions, taxpayers were not well-handled and the server went down.
Description:
Fungsi pajak begitu vital dan strategis dalam penyelenggaraan pemerintah umum, pengaturan
ekonomi, pemerataan pendapatan dan peningkatan pembangunan.1 Penerimaan negara dari sektor
pajak menjadi salah satu indikator kunci keberhasilan Pemerintah. Apapun sistem pajak yang
dilaksanakan maka ukuran keberhasilan akan berpulang pada jumlah setoran pajak pada kas
negara.
Pajak Asli Daerah (PAD) merupakan pendapatan yang diperoleh daerah, yang dipungut
berdasarkan Peraturan Daerah sesuai dengan peraturan perundang-undangan dengan tujuan untuk
memberikan kewenangan kepada Pemerintah Daerah dalam mendanai pelaksanaan otonomi
daerah sesuai dengan potensi daerah sebagai perwujudan desentralisasi. P
