<![CDATA[Motor Vehicle Tax (MVT) is one of the primary sources of Regional Original Revenue (Pendapatan Asli Daerah/PAD) that plays a crucial role in financing regional governance and development. However, the high rate of late Motor Vehicle Tax payments by taxpayers has negatively affected regional revenue collection and reduced the effectiveness of law enforcement in regional taxation. This study aims to examine the legal framework governing Motor Vehicle Tax, analyze the implementation of law enforcement against late tax payments, and identify the obstacles and potential solutions at the Bintan Samsat Office. This research employed an empirical legal research method using both a statutory approach and a sociological approach. Primary data were collected through interviews with officers of the Bintan Samsat Office and taxpayers, while secondary data were obtained through a review of relevant legislation, legal literature, and official documents concerning Motor Vehicle Tax. The collected data were analyzed qualitatively to evaluate the effectiveness of law enforcement in addressing late Motor Vehicle Tax payments. The findings reveal that law enforcement against late Motor Vehicle Tax payments at the Bintan Samsat Office has been implemented in accordance with Law Number 1 of 2022 on Financial Relations between the Central Government and Regional Governments, as well as the applicable regional regulations and implementing provisions on regional taxation. Enforcement measures include the imposition of administrative sanctions in the form of fines, public awareness and education programs, the provision of digital tax payment services, and joint vehicle inspection operations conducted with relevant government agencies. Nevertheless, these measures have not yet achieved optimal effectiveness due to several challenges, including taxpayers' low level of legal awareness, economic constraints, limited public understanding of tax obligations, and inadequate supervision and monitoring. In conclusion, although the enforcement of laws governing late Motor Vehicle Tax payments at the Bintan Samsat Office has been carried out in accordance with the prevailing legal framework, it has not been fully effective in improving taxpayer compliance. Therefore, greater efforts are required to strengthen public education and awareness programs, enhance supervision and the consistent enforcement of administrative sanctions, and optimize digital-based tax services to improve taxpayer compliance and maximize regional revenue from Motor Vehicle Tax.]]>
