ACCOUNTABILITY
Vol. 11 No. 2 (2022): Accountability

ANALYSIS OF THE IMPLEMENTATION OF MOTOR VEHICLE TAX RELIEF IN OPTIMIZING REGIONAL REVENUE AT THE REGIONAL REVENUE AGENCY OF NORTH SULAWESI PROVINCE

Dian Ceacilia Fabiola Rattu (Sam Ratulangi University)
Heince R. N. Wokas (Sam Ratulangi University)
I Gede Suwetja (Sam Ratulangi University)

Article Info

Publish Date
11 Jan 2023

Abstract

The granting of tax relief is a program of reducing, eliminating or amending tax penalties imposed on vehicle owners. This study aims to analyze the application of motor vehicle tax relief to optimize regional income to meet these objectives, planning and efforts must be made as well as tips for optimizing revenue. The type of research used is a qualitative with descriptive approach. The data obtained are by conducting interviews, observation and documentation. The data analysis method used is a descriptive analysis by collecting and classifying data, then analyzing it, so that it can produce a conclusion to answer the existing problems. The results showed that the granting of motor vehicle tax relief can optimize regional income and also increase taxpayer awareness of paying taxes.

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Journal Info
ACCOUNTABILITY
Website

Abbrev

accountability

Publisher

Universitas Sam Ratulangi

Subject

Economics, Econometrics & Finance

Description

As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents ...