Strategic Steps to Increase Taxpayer Compliance

Oct 13, 2025 by talynt.org 13 views

Introduction

Motorized Vehicle Tax (PKB) is a routine obligation that must be met by motor vehicle owners, both two-wheeled and four-wheeled, every year. Taxpayers who make tax payments are known as taxpayers. In Indonesia, the institution authorized in the management of vehicle ownership registration and the completeness of documents is Samsat (One Roof Administration System). Based on Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, PKB is included in the provincial tax type which is part of the Regional Tax. The payment of PKB is a significant source of revenue for regional governments, and it plays a crucial role in supporting regional development.

Background of the Study

This study aims to analyze the level of taxpayer compliance in paying four-wheeled motor vehicle tax and to evaluate the targets and realization of tax compliance to increase PKB revenue. In this study, a qualitative approach was used to describe the theme and focus of research. The qualitative method functions to dig up information based on qualitative evidence without using statistical analysis, but focuses on reality in the field and respondents' experience. This allows research to present descriptive information about community behavior and responses in the form of written or oral sentences.

Methodology

The qualitative approach used in this study is a suitable method for understanding the level of taxpayer compliance in paying four-wheeled motor vehicle tax. The qualitative method allows researchers to collect and analyze data through in-depth interviews, observations, and document analysis. The data collected from these methods will provide a comprehensive understanding of the taxpayer compliance in the South Medan region.

Results of the Study

The results of the study show that the level of taxpayer compliance in the South Medan region is still classified as good. However, in the last three years, the target and realization of four-wheeled motor vehicle tax revenue has decreased, one of which is caused by the impact of Pandemi Covid-19 which resulted in a decline in the economic taxpayers. The decrease in tax revenue has a significant impact on regional income and the welfare of the community as a whole.

Strategic Steps to Increase Taxpayer Compliance

Responding to this situation, South Medan Samsat has taken several strategic steps to increase taxpayer compliance in their vehicle tax payments. One of these steps is the tax amnesty program, which provides an opportunity for taxpayers to pay their obligations by reducing fines. In addition, Samsat also conducted socialization and education about the importance of tax payments and the benefits obtained by the public from the tax revenue, such as improving public facilities and public services.

The Importance of Compliance in Paying Motor Vehicle Taxes

The importance of compliance in paying motor vehicle taxes not only has an impact on regional income, but also on the welfare of the community as a whole. Therefore, collaborative efforts between Samsat and the community need to be continued to be improved to create shared awareness and responsibility in fulfilling tax obligations. With the right strategy, it is hoped that taxpayer compliance will increase, and the contribution of motor vehicle tax can support better regional development in South Medan.

Conclusion

In conclusion, the level of taxpayer compliance in the South Medan region is still classified as good, but the target and realization of four-wheeled motor vehicle tax revenue has decreased in the last three years. The strategic steps taken by South Medan Samsat, such as the tax amnesty program and socialization and education, are expected to increase taxpayer compliance and support better regional development in South Medan. The importance of compliance in paying motor vehicle taxes cannot be overstated, and collaborative efforts between Samsat and the community are necessary to create shared awareness and responsibility in fulfilling tax obligations.

Recommendations

Based on the findings of this study, the following recommendations are made:

South Medan Samsat should continue to implement the tax amnesty program and socialization and education to increase taxpayer compliance.
The community should be aware of the importance of tax payments and the benefits obtained by the public from the tax revenue.
Collaborative efforts between Samsat and the community are necessary to create shared awareness and responsibility in fulfilling tax obligations.
The regional government should provide support and resources to Samsat to improve taxpayer compliance and increase tax revenue.

Limitations of the Study

This study has several limitations, including:

The study only focuses on the South Medan region and may not be generalizable to other regions.
The study uses a qualitative approach, which may not provide a comprehensive understanding of the taxpayer compliance in the South Medan region.
The study only collects data from a limited number of respondents and may not be representative of the entire community.

Future Research Directions

Future research should focus on the following areas:

Conducting a quantitative study to provide a comprehensive understanding of the taxpayer compliance in the South Medan region.
Collecting data from a larger number of respondents to increase the representativeness of the study.
Conducting a comparative study to compare the taxpayer compliance in different regions.

Conclusion

In conclusion, this study provides a comprehensive understanding of the level of taxpayer compliance in paying four-wheeled motor vehicle tax in the South Medan region. The study finds that the level of taxpayer compliance is still classified as good, but the target and realization of four-wheeled motor vehicle tax revenue has decreased in the last three years. The strategic steps taken by South Medan Samsat, such as the tax amnesty program and socialization and education, are expected to increase taxpayer compliance and support better regional development in South Medan. The importance of compliance in paying motor vehicle taxes cannot be overstated, and collaborative efforts between Samsat and the community are necessary to create shared awareness and responsibility in fulfilling tax obligations.

Q: What is the purpose of this study?

A: The purpose of this study is to analyze the level of taxpayer compliance in paying four-wheeled motor vehicle tax and to evaluate the targets and realization of tax compliance to increase PKB revenue.

Q: What is the methodology used in this study?

A: The qualitative approach is used in this study to describe the theme and focus of research. The qualitative method functions to dig up information based on qualitative evidence without using statistical analysis, but focuses on reality in the field and respondents' experience.

Q: What are the results of the study?

A: The results of the study show that the level of taxpayer compliance in the South Medan region is still classified as good. However, in the last three years, the target and realization of four-wheeled motor vehicle tax revenue has decreased, one of which is caused by the impact of Pandemi Covid-19 which resulted in a decline in the economic taxpayers.

Q: What are the strategic steps taken by South Medan Samsat to increase taxpayer compliance?

A: South Medan Samsat has taken several strategic steps to increase taxpayer compliance in their vehicle tax payments, including the tax amnesty program and socialization and education about the importance of tax payments and the benefits obtained by the public from the tax revenue.

Q: Why is compliance in paying motor vehicle taxes important?

A: The importance of compliance in paying motor vehicle taxes not only has an impact on regional income, but also on the welfare of the community as a whole. Therefore, collaborative efforts between Samsat and the community need to be continued to be improved to create shared awareness and responsibility in fulfilling tax obligations.

Q: What are the recommendations of this study?

A: Based on the findings of this study, the following recommendations are made:

South Medan Samsat should continue to implement the tax amnesty program and socialization and education to increase taxpayer compliance.
The community should be aware of the importance of tax payments and the benefits obtained by the public from the tax revenue.
Collaborative efforts between Samsat and the community are necessary to create shared awareness and responsibility in fulfilling tax obligations.
The regional government should provide support and resources to Samsat to improve taxpayer compliance and increase tax revenue.

Q: What are the limitations of this study?

A: This study has several limitations, including:

The study only focuses on the South Medan region and may not be generalizable to other regions.
The study uses a qualitative approach, which may not provide a comprehensive understanding of the taxpayer compliance in the South Medan region.
The study only collects data from a limited number of respondents and may not be representative of the entire community.

Q: What are the future research directions?

A: Future research should focus on the following areas:

Conducting a quantitative study to provide a comprehensive understanding of the taxpayer compliance in the South Medan region.
Collecting data from a larger number of respondents to increase the representativeness of the study.
Conducting a comparative study to compare the taxpayer compliance in different regions.

Q: What is the conclusion of this study?

A: In conclusion, this study provides a comprehensive understanding of the level of taxpayer compliance in paying four-wheeled motor vehicle tax in the South Medan region. The study finds that the level of taxpayer compliance is still classified as good, but the target and realization of four-wheeled motor vehicle tax revenue has decreased in the last three years. The strategic steps taken by South Medan Samsat, such as the tax amnesty program and socialization and education, are expected to increase taxpayer compliance and support better regional development in South Medan. The importance of compliance in paying motor vehicle taxes cannot be overstated, and collaborative efforts between Samsat and the community are necessary to create shared awareness and responsibility in fulfilling tax obligations.