Implementasi Kebijakan Pajak Progresif Kendaraan Bermotor di UPTD-PPD Kabupaten Minahasa

Abstract

This research aims to find out and describe how the Implementation of Progressive Motor Vehicle Tax Policy in UPTD-PPD Minahasa Regency. The approach used in this research is a qualitative approach with a descriptive type. The results of this study can be concluded that the implementation of the progressive motor vehicle tax policy at the UPTD-PPD of Minahasa Regency has not been implemented properly, where: 1) There has been no direct socialization as a whole to every level of society so that there are not a few people who do not know about the progressive tax policy for motorized vehicles. 2) Lack of understanding of standard operating procedures for receiving local revenue by the agency. 3) The attitude given by officers by providing interference to people who do not have complete files because they have not done BBN-KB II. 4) There is no public awareness about the importance of doing BBN-KB II.

 

INTISARI

 

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