IMPLEMENTASI PERHITUNGAN PAJAK KENDARAAN BERMOTOR ORANG PRIBADI PADA SAMSAT GOWA

Abstract

The research aimed at finding out: (1) the calculation of vehicle tax particularly tax on two-wheeled motor vehicles at SAMSAT Gowa office, and (2) the factors affects the individual taxpayer obedience at SAMSAT Gowa office at Gowa regency, South Sulawesi. The data collected through the observation, the documentation, and the interview. The data analyzed by using a descriptive qualitative method. The result showed that the calculation and the payment of vehicle tax counts according to Constitution set by Perda or Regional Retribution Tax No.28 in 2009 about Vehicle Tax and South Sulawesi Governor’s Regulations No.8 in 2017. The potential taxpayer data in 2019 was IDR. 14.495.999.499, while the tax realization in the same year was only IDR. 308.003.240, at least it improved 0,1% up to 3% in the past three years. The factors influenced the taxpayer was set the best service at SAMSAT Gowa office.