POLICY IMPLEMENTATION OF MOTOR VEHICLE TAX ELIMINATION IN BANTEN PROVINCE (2017-2021)
Implementation of policies to increase motor vehicle tax revenue through the abolition of motor vehicle tax fines requires commitment and coordination between institutions that are integrated in an integrated tax service system. The research objective is why the implementation of the policy of eliminating motor vehicle tax fines has not been able to reduce motor vehicle tax arrears in Banten Province. The theory used in this study is from Soren C Winter which contains 3 elements, namely organizational and inter-organizational behavior, lower-level bureaucrat behavior and target group behavior. The research method uses descriptive analytic with data sources from Samsat office personnel, Gaikindo, taxpayers, related officials in Banten Province who were selected on a purposive basis. Data analysis used interactive procedures of data reduction, data presentation, and drawing conclusions. The results of the study show that commitment, coordination and behavior of taxpayers supported by strategic partnerships determine the successful implementation of motorized vehicle tax reduction as an important aspect that supports successful implementation. Supervision and coaching that is still lacking hampers success. There is a bureaucratic process, differences in structure, culture and individual characteristics of Samsat office personnel who require supervision. Lack of discipline in paying taxes and a weak response to the use of digital media as barriers. Society does not yet fully have a culture of paying taxes. The novelty of the concept is based on the importance of an integrated approach in understanding the problem of implementing motorized vehicle tax reduction policies supported by strategic partnerships between institutions to support tax reduction policy efforts Practical advice is to create guidelines for building strategic partnerships to optimize policy objectives. Theoretical/academic advice is the use of an integrated approach to understand the implementation of tax reductions.
Inter Organizational Commitment, Inter Organizational Coordination, Discipline, Culture of Paying Taxes, Strategic Partnerships, Elimination of Tax Penalties