Analysis of Motor Vehicle Tax Revenue Based on North Sulawesi Governor Regulation No. 61 of 2020 in North Sulawesi Province

Jeremia Stefanus Kumendong; Treesje Runtu; Christian Datu

doi:10.55927/jambak.v4i2.449

Authors

Jeremia Stefanus Kumendong Universitas Sam Ratulangi
Treesje Runtu Universitas Sam Ratulangi
Christian Datu Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/jambak.v4i2.449

Keywords:

Motor Vehicle Tax, Tax Relief, Effectiveness, North Sulawesi Governor Regulation No. 61 of 2020

Abstract

This study aims to examine the effectiveness of the implementation of North Sulawesi Governor's Regulation No. 61 of 2020 concerning the relief and whitening of motor vehicle tax fines in increasing tax revenue in North Sulawesi Province. The method used is quantitative with a comparative approach, comparing tax revenue data before (2017-2020) and after the implementation of the Governor's Regulation (2021-2024) using the paired sample t-test. The results showed that the average tax revenue effectiveness dropped from 100% to 95.7% after the policy was implemented, with a significance value of p of 0.409 (>0.05), indicating no significant difference. The value of policy effects is relatively small (Cohen's d = 0.479). The relief policy acts as a stimulus to maintain taxpayer compliance without a significant decrease in revenue. It was concluded that the implementation of the Governor's Regulation has not been effective in significantly increasing motor vehicle tax revenue, but it helps maintain revenue stability in difficult times. It is suggested that the Regional Revenue Agency increase socialization and policy evaluation for optimal results.

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