EVALUATION OF THE ACHIEVEMENT OF MOTOR VEHICLE TAX TARGETS IN ONE-STOP ADMINISTRATION SERVICES OFFICE CIKANDE SERANG BANTEN Feni Aggraeni Piksi Input Serang Polytechnic, Serang, Indonesia

Abstrak

Purpose - This study aims to determine and analyze how variance between the target and the realization of motor P-ISSN vehicle tax revenue 2985-4873 Design/methodology/approach - This research approach is Volume 03 No 01 2024 descriptive by using data types quantitative, this study was conducted with data received from the Office SAMSAT Page: Kabupaten Serang in the form of data on the number of targets 16-29 and tax realization Motorized Vehicles so as to provide a fairly clear picture of analyze and compare with existing theory. DOI: 10.61659/reaction.v3i1.168 Research data that carried out in the form of primary data and secondary data. Data analysis techniques used in the form of Received quantitative descriptive analysis techniques. 04 November 2023 Finding - The results of the study show that seen from the Revised realization of tax revenue Motor Vehicles for 2015-2019 are still 11 May 2024 Accepted below the targets set, this shows that the performance is 30 May 2024 carried out by SAMSAT Kabupaten Serang Regency in collecting motor vehicle tax not optimal. Motor vehicle tax revenue is revenue which has the greatest contribution in increasing Regional Original Revenue (PAD). Lack of awareness of taxpayers to report tax objects his motorized vehicle. In this case the taxpayer also tends to delay payment or tend to avoid payment. Originality Review of Accounting and Taxation (REACTION) is Keyword - Motor Vehicle Tax, Revenue, Original Income Area licensed under an Attribution-Share Alike 4.0 Internasional (CC BY-SA 4.0 Paper Type – Research Paper Review of Accounting and Taxation 16