ANALISIS FAKTOR-FAKTOR PENYEBAB KETERLAMBATAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI KANTOR BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MINAHASA

Abstract

Taxes are contributions from the people for government income without any direct rewards. Almost all regions in Indonesia explore their income through local taxes. So, local government should be able to increase the source of potential revenue, such as vehicle tax. Civil Servants are empolyees who work in the government and some of them will be given transport facility which is vehicles. Civil servants who get the vehicle must pay the tax of it. This is regulated in Peraturan Menteri Dalam Negeri Indonesia Nomor 19 Tahun 2016 Pasal 308 Ayat 2. Although it has been clearly regulated but still found arrears of vehicle tax payment in Kabupaten Minahasa. This study aims to determine the factors causing the retard of civil servants in paying vehicle taxes. This research was conducted by interviewing to Civil Servants who work in the Office of the Regional Tax and Retribution Agency of Minahasa. The results showed that from ten respondents interviewed, two of them paid the vehicle tax late, while eight of them never make late payment. The conclusion of this research is the awareness and sanction of taxes make respondents paying vehicle tax on time and this research also found other factors that are the cause of being late in paying vehicle tax, which are financial and negligence factors.