OPTIMALISASI PENDAPATAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA

Abstract

 This study aims to find out and analyze how the efforts made by the Technical
Implementing Unit of Riau Province in Rokan Hilir Regency and what are the factors that affect
the difficulty of efforts to optimize Motor Vehicle Tax and Motor Vehicle Charging in Rokan Hilir
Regency. The method used in this study is qualitative where this method aims to find data, then
taken conclusions, then describe and analyze the data, and describe more clearly based on facts
that appear as they are. This method can certainly explain the pattern of relationship between the
revenue optimization of Riau Technical Income Implementing Unit in Rokan Hilir Regency related
to its efforts in increasing the Motor Vehicle Tax and Transfer of Motor Vehicle Title where in the
results can be seen from the comparison between the targets and revenues of Motor Vehicle Tax
and Customs Behind Motor Vehicle Name. The results concluded that the existence of external
and internal factors that affect the difficulty of efforts to optimize vehicle tax and vehicle name
transfer fee. Internal factors such as lack of facilities and infrastructure available at UPT Revenue
in Rokan Hilir and external factors in the form of lack of public awareness in paying motor vehicle
tax due to lack of education to the public about the importance of paying taxes for development