Evaluation of the Implementation of the Internal Control System for Motor Vehicle Tax Collection at the Regional Revenue Agency of North Sulawesi Province

Vivi Martgarita (Universitas Sam Ratulangi)
Treesje Runtu (Universitas Sam Ratulangi)
Priscillia Weku (Universitas Sam Ratulangi)

Formosa Journal of Applied Sciences (FJAS)
Vol. 4 No. 12 (2025): December 2025

Motor Vehicle Tax is a tax on the ownership or control of motor vehicles, while the Internal Control System is an integrated process that is carried out continuously by leaders and employees to ensure the achievement of organizational goals effectively and efficiently. This study aims to analyze the application of the internal control system in the collection of Motor Vehicle Tax at the Regional Revenue Agency of North Sulawesi Province UPTD PPD Manado. Motor Vehicle Tax is a tax on the ownership and/or control of motor vehicles, while the internal control system is an integrated process that ensures the effectiveness and efficiency of achieving organizational goals. This study uses a qualitative descriptive method. The findings of the study indicate that the aspects of risk assessment, information delivery, communication, and monitoring activities have been carried out quite effectively and in line with the provisions stated in Government Regulation Number 60 of 2008.