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All Journal Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH)
Anjelina Septiani Harmin
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Environmental Science Social Sciences

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Eksistensi Peraturan Gubernur Nusa Tenggara Timur Nomor 46 Tahun 2024 Tentang Pemberian Keringanan Pokok Pajak Kendaraan Bermotor dan Pembebasan Sanksi Administrasi Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor Anjelina Septiani Harmin; Rafael Rape Tupen; Marlyani Anita Seran
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 5 No. 4 (2026): JURRISH: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v5i4.8663

Abstract

This study aims to analyze the implementation of the motor vehicle tax relief policy and its impact on improving taxpayer compliance and Regional Original Revenue in the Province of East Nusa Tenggara. The research method used is a descriptive method with a qualitative approach that focuses on an in-depth understanding of the phenomenon. Data were obtained through literature review, field observations, and documentation related to the implementation of the motor vehicle tax amnesty policy in the region. The results show that the motor vehicle tax amnesty policy is one of the regional government’s strategies that is quite effective in increasing local tax revenue while encouraging taxpayer compliance in fulfilling their obligations. However, in its implementation, there are still several obstacles, such as low levels of awareness, understanding, and participation among some taxpayers in optimally utilizing the relief program. This condition causes the policy to not yet run fully effectively in increasing Regional Original Revenue. Therefore, efforts are needed to enhance continuous policy socialization, strengthen supervision, and develop more innovative, effective, and responsive public service strategies so that the motor vehicle tax relief program can be maximally utilized by the wider community.
Co-Authors Marlyani Anita Seran Rafael Rape Tupen