CD Skripsi
Efektivitas Pembebasan/Penghapusan Sanksi Administrasi Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor Di Provinsi Riau
This research is based on the phenomenon where there are many vehicle tax arrears so
that the government provides relief to the community through the exemption / elimination
of motor vehicle tax administration sanctions and motor vehicle name transfer fees in
Riau province. This type of research uses a descriptive research method with a qualitative
approach. The focus of this research is based on the study of program effectiveness theory
according to Mahmudi in Fransiska (2015: 86), in this case there are 4 studies, namely,
Input; the implementation here is preparatory, starting from regulation, coordination,
resources, and in implementing the input it is good. Process; of the program is effective
because in the implementation process it can be said that it is good. Output; from the
motor vehicle tax sanction exemption program is to increase Regional Original Income,
and after the program is running, it can be seen that the Regional Original Income has
increased, indicating the program has been effective. Outcome; of this program is to make
people who comply with taxes, and this has received a positive response from the
community because most people who are overdue on taxes pay their obligations. The
implementation of the motor vehicle tax sanction exemption program in Riau province is
appropriate because it is seen from the right target, implementation time, and the purpose
of the tax sanction exemption policy being created.
Keywords: Effectiveness, Tax, Sanction Waiver Program
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