Effect of E Samsat Service on Motor Vehicle Tax Revenue at UPT. Regional Revenue Service Operational Support Center

Authors

  • Nadratul Hasanah Lubis Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara
  • Rahmat Daim Harahap Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.37638/bima.3.1.29-36

Keywords:

Tax, E Samsat, Motor Vehicle

Abstract

Vehicle taxes include first-rate or local taxes controlled by the provincial government. Together with the Motor Vehicle Tax Agency, the local government built an office in Samsat. This bureau offers a number of services, one of which is E-Samsat. This study looks at the impact of E-Samsat on Motor Vehicle Tax receipts at UPT. North Sumatra Regional Revenue Service Support Center. The method of analysis uses descriptive quantitative methods. The results showed that E-Samsat had an impact on motor vehicle tax revenues at UPT. North Sumatra Regional Revenue Support Center.

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Published

2022-07-01

Issue

Vol. 3 No. 1 (2022)

Section

Reasearch Paper

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