PENERAPAN SANKSI ADMINISTRASI ATAS KETERLAMBATAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KABUPATEN PONOROGO

Taxes have a very important role in a country, if taxpayers do not carry out their
obligations to pay taxes, then state activities will not run well. Regional taxes are
one of the dominant sources in increasing Regional Original Income, which has
quite a large potential for Regional Original Income, namely Motor Vehicle Tax.
But unfortunately there are still Indonesian people who do not comply in paying
taxes, one of which is in Ponorogo Regency. This study aims to determine the
factors that make people late in paying Motor Vehicle Tax and how to sanction
people who are late in paying motor vehicle tax. The type of data in this study uses
empirical legal research which is a sociological law. Data collection was done by
interview and case study, the respondents of this research were taxpayers and the
resource person was the head of SAMSAT service administration. The results of
this study explain that the East Java Province Administrative Sanctions have been
removed by the Governor's Regulation, namely East Java Governor Regulation
Number 55 of 2019 concerning Regional Tax Exemption for the People of East
Java in 2019 Articles 1 and 2. But after the abolition of public administrative
sanctions there are still delays pay taxes for various reasons, namely about the
economy, forgetfulness and intentional/unintentional people not paying taxes.