MOTOR VEHICLE TAX BLEACHING PROGRAM AND MOTOR VEHICLE RETURN FEES IN INCREASING COMMUNITY AWARENESS OF TAXPAYER AT THE REGIONAL REVENUES AGENCY OF LAMPUNG PROVINCE
Asmaria (a), Erwin Putubasai (b), Zesty Miranda (c), M. Fikri Akbar (d), Mat Sholeh (e), Syifa Mauriyana Putri (f)

Faculty of Social and Political Sciences, Sang Bumi Ruwa Jurai University, Jalan Imam Bonjol No. 468 Langkapura Bandar Lampung, Lampung, Indonesia.

Abstract

Factors causing the taxpayer^s indifference in paying motor vehicle taxes include the abolition of motorized vehicle taxes and fees for transferring the name of motorized vehicles not educating the public, the existence of tax whitening and motor vehicle whitening fees could be misinterpreted by the public/taxpayers by thinking that in the future day will be done bleaching again. In addition, because taxpayers deliberately procrastinate, are busy with work so they cannot pay taxes, and deliberately wait for whitening. This whitening is expected to be able to bring order to the public/taxpayers in paying taxes where the government also makes it easier for taxpayers or taxpayers to pay taxes that are far enough away to come to the Samsat office, then payments can be made at the nearest Samsat or mobile samsat outlet. In increasing public awareness of taxpayers, this whitening seeks to further develop the consistency of citizens in paying taxes with government efforts. Efforts are being made to provide motivating tax incentives through increasing tax taxes and increasing tax awareness. The purpose of this study was to determine the whitening of motor vehicle taxes and to know the awareness of the taxpayers at the Regional Revenue Agency of Lampung Province, while the analytical method used was qualitative observation, interviews and documentation. Based on the results of the study, it can be seen that the whitening of motorized vehicle taxes and transfer fees for motorized vehicles at the Regional Revenue Agency of Lampung Province, does not educate the public, the existence of tax whitening and transfer fees for motorized vehicles is a taxpayer by thinking that in the future there will be another whitening in addition to awareness Taxpayers deliberately procrastinate on the grounds that they are busy with work so they cannot pay their taxes. Awareness of paying taxes from the past until now has not reached the level it should be. In general, the public or taxpayers still think that taxes are burdensome levies or tributes. Whereas the more advanced society or taxpayers and their government, the higher the level of awareness in paying taxes.

Keywords: vehicle tax, public awareness, taxpayers

Topic: Public Administration