EFEKTIVITAS PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA PADANG

Fadhilah, Nailatul and Lestari, Eko Budi (2025) EFEKTIVITAS PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA PADANG. Other thesis, IPDN.

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Abstract

ABSTRACT Problem/GAP: The high number of motor vehicle tax arrears and fluctuating regional revenue (PAD) in Padang City indicate low taxpayer compliance. A tax amnesty program was implemented to address this issue, but its long-term effectiveness remains in question. Purpose: This study aims to evaluate the effectiveness of the motor vehicle tax amnesty program in increasing PAD and to identify implementation challenges and solutions. Method: This study uses a descriptive qualitative approach with data collected through interviews, documentation, and literature review. Data were analyzed using Mahmudi's effectiveness theory. Results: The tax amnesty program proved effective in the short term, as shown by increased tax revenue and public participation. However, challenges such as dependency on the program, lack of public outreach, and limited technological utilization persist. Conclusion: The tax amnesty program should be complemented by continuous education, law enforcement, and service optimization to achieve sustainable tax compliance and PAD growth. Keywords: Effectiveness, Tax Amnesty, Motor Vehicle Tax, Regional Revenue, Padang City ABSTRAK Permasalahan/GAP: Tingginya tunggakan pajak kendaraan bermotor dan fluktuasi penerimaan PAD di Kota Padang menunjukkan rendahnya kepatuhan wajib pajak. Program pemutihan pajak diterapkan untuk mengatasi hal ini, namun efektivitas jangka panjangnya masih dipertanyakan. Tujuan: Mengevaluasi efektivitas program pemutihan pajak kendaraan bermotor dalam meningkatkan PAD Kota Padang. Metode: Pendekatan deskriptif kualitatif dengan teknik wawancara, dokumentasi, dan studi pustaka. Analisis menggunakan teori efektivitas Mahmudi. Hasil: Program pemutihan efektif dalam jangka pendek, ditandai peningkatan penerimaan dan partisipasi masyarakat. Namun, tantangan seperti ketergantungan terhadap program, kurangnya sosialisasi, dan keterbatasan teknologi masih ditemukan. Kesimpulan: Program pemutihan perlu diimbangi edukasi, penegakan hukum, dan optimalisasi pelayanan agar kepatuhan pajak dan PAD dapat meningkat secara berkelanjutan. Kata Kunci: Efektivitas, Pemutihan Pajak, Pajak Kendaraan Bermotor, Pendapatan Asli Daerah, Kota Padang

Item Type:	Thesis (Other)
Subjects:	L Education > LG Individual institutions (Asia. Africa)
Divisions:	Faculty of Goverment Management > Public Finance
Depositing User:	Keuangan Publik FMP
Date Deposited:	18 Jun 2025 03:15
Last Modified:	18 Jun 2025 03:15
URI:	http://eprints.ipdn.ac.id/id/eprint/24420

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