Comparative Analysis Of Motor Vehicle Tax Payment Methods: Case Study Of One-Stop Integrated Administrative Service Office In Greater Bandung

Abstract

Motor vehicle tax is one of the contributors to the tax sector so that its handling must be truly optimal so that tax absorption can run optimally. The One-Stop Manunggal Administration Service Office as an institution that handles motor vehicle tax revenue, tries as much as possible to innovate by making new breakthroughs using information technology, namely by bringing up an e-payment tax payment system that aims to facilitate taxpayers in carrying out their obligations to pay motor vehicle taxes.

Whether or not the use of the e-payment system in tax payments is effective is an interesting thing to research, namely by comparing direct tax payments with e-payment tax payments.

The research method used is descriptive-comparative with data sourced from reports from the West Java Province Regional Revenue Office in the form of direct motor vehicle tax payments (cash) and e-payment.

Based on the results of the study, it is known that there is an increase in motor vehicle tax revenue and the comparative test results obtained are different for direct motor vehicle tax payments (cash) with e-payment.