Pengaruh Sanksi Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermoto…

ABSTRACT This study aims to analyze the effect of motor vehicle tax sanctions and Motor Vehicle Transfer Fees (BBNKB) on Regional Original Income (PAD) in Provinsi Riau City. Tax sanctions function as disincentives that encourage taxpayer compliance in paying obligations on time, while advertising policies or convenience in BBNKB act as incentives to increase taxpayer participation in the …