EFEKTIVITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR DI KANTOR SISTEM ADMINISTRASI MANUNGGAL SATU ATAP (SAMSAT) TELUK KUANTAN KABUPATEN KUANTAN SINGINGI

Abstract

The purpose of this study was to determine the effectiveness of motor vehicle tax receipts at SAMSAT (One Roof Single Administration System) Office in Teluk Kuantan, Kuantan Singing Regency. The problem of this study is the ineffectiveness of motor vehicle tax receipts at SAMSAT (One Roof Single Administration System) Teluk Kuantan Office in Kuantan Singingi Regency. This is due has experienced a yearly decline to motor vehicle tax receipts in Teluk Kuantan in Kuantan Singingi Regency in the last 5 years, from 2014 to 2018. It can be seen on the data on motor vehicle tax receipts in Teluk Kuantan, Kuantan Singingi Regency. The type of research used in this study is descriptive explanatory survey research of qualitative data analysis. The informants in the study were to 7 people consisting of the Head of Administration Section, Head of Reception and Determination, Reception and Determination Staff, Billing and Bookkeeping Staff, and Administrative Staff. The data sources used are secondary data, while the data collection methods used are interviews, observation, documentation, triangulation. The results of research the effectiveness of motor vehicle tax receipts at SAMSAT (One Roof Single Administration System) Office in Teluk Kuantan, Kuantan Singingi Regency has not been effective.