Evaluasi Penerapan Tatacara Pemberian Keringanan dan Pembebasan Denda Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor Berdasarkan Pergub Sulut No. 61 Tahun 2020 pada UPTD PPD Minahasa Utara

Evaluation of the Implementation of Procedures for Granting Reduction and Examption from Motor Vehicle Taxe and Motorized VehicleOwnership Fees based on North Sulawesi Governor Regulation No. 61 of 2020 at UPTD PPD North Minahasa

Abstract

Abstrak: Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor merupakan pajak daerah yang kena insentif pajak daerah yang dalam hal ini yang dimaksud adalah Pergub Sulut No. 61 Tahun 2020. Penelitian ini bertujuan untuk mengevaluasi penerapan tatacara pemberian keringanan dan pembebasan denda Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor apakah telah sesuai dengan Pergub Sulut No. 61 Tahun 2020 serta hasil penerimaan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor. Metode yang digunakan yaitu penelitian kualitatif dengan pendekatan deskriptif. Berdasarkan hasil penelitian yang telah dilakukan di UPTD PPD Minahasa Utara dapat diketahui bahwa tatacara pemberian keringanan dan pembebasan denda Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor telah sesuai dengan Pergub Sulut No. 61 Tahun 2020, Penerimaan Pajak Kendaraan Bermotor bulan Juli sampai dengan bulan Desember mengalami peningkatan setelah penerapan Pergub Sulut No. 61 Tahun 2020, Penerimaan Bea Balik Nama Kendaraan Bermotor mengalami penurunan dari bulan Juli sampai dengan bulan Oktober sedangkan Penerimaan Bea Balik Nama Kendaraan Bermotor mengalami peningkatan di bulan November dan bulan Desember.

Kata kunci: Keringanan Pajak, Pembebasan Denda Pajak, Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, Peraturan Gubernur.

Abstract: Motor Vehicle Tax and Motorized Vehicle Title Transfer Fee are regional taxes that are subject to regional tax incentives, in this case what is meant by North Sulawesi Governor Regulation No. 61 of 2020. This study aims to evaluate the application of the procedures for granting relief and exemption from fines for Motor Vehicle Tax and Transfer Fees for Motor Vehicles whether they are in accordance with North Sulawesi Governor Regulation No. 61 of 2020 as well as the proceeds from Motor Vehicle Tax and Motorized Vehicle Title Transfer Fees. The method used is qualitative research with a descriptive approach. Based on the results of research conducted at the UPTD PPD Minahasa Utara, it can be seen that the procedures for granting relief and exemption from fines for Motor Vehicle Tax and Transfer Fees for Motorized Vehicles are in accordance with North Sulawesi Governor Regulation No. 61 of 2020, Motor Vehicle Tax Revenue from July to December has increased after the implementation of North Sulawesi Governor Regulation No. 61 of 2020, Receipt of Transfer of Motor Vehicle Title Fees has decreased from July to October, while Receipt of Transfer Fees for Motorized Vehicles has increased in November and December.

Keyword: Procedures, Tax Relief, Exemption From Tax Fines, Tax Relief, Motor Vehicle Tax, Motor Vehicle Transfer Fee, Governor Regulation.