IMPLEMENTASI KEBIJAKAN PERATURAN GUBERNUR PROVINSI KEPULAUAN RIAU NOMOR 42 TAHUN 2022 TENTANG PENGHAPUSAN SANKSI ADMINISTRASI DAN KERINGANAN POKOK PAJAK KENDARAAN BERMOTOR SERTA PEMBEBASAN BEA BALIK NAMA KENDARAAN BERMOTOR KEDUA

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.