ABSTRAK

This final report was compiled by Ester Destriyanti with University Student
Identification Number 5121311019, entitled "Systematic Implementation of
Motor Vehicle Tax Savings at the Branch Office of Pelayanan Dinas
Pendapatan Daerah Provinsi Wilayah Kabupaten I Cibadak This report is
based on the research results conducted by the author at the Branch Office of
Pelayanan Dinas Pendapatan Daerah Provinsi Wilayah Kabupaten I Cibadak.
The authorized agency in the local tax levy is the Department of Revenue.
One type of tax that common and helpful in local tax revenue is the motor vehicle
tax. The motor vehicle tax is a tax which is quite important in the area
development.
The purpose of this study is to find out about Systematic Implementation of
Motor Vehicle Tax Savings and procedures of motor vehicle tax savings for
taxpayers who will become customers. In addition, this study aims to find out the
benefits of the implementation of the motor vehicle tax savings.
The method used by writer in this research is descriptive method which is a
method of research to describe events and situations in a systematic, factual and
accurate on the facts, character, and relationships between a phenomenon that
under investigation, so the author can give suggestions for future.
Based on the research results conducted by the author at the Branch Office
of Pelayanan Dinas Pendapatan Daerah Provinsi Wilayah Kabupaten I Cibadak. It
can draw a conclusion about the emergence of the motor vehicle tax savings
program due to the increased volume of vehicles in the district of Sukabumi that
contributed to the increase in the target to be achieved by local governments.
Hopefully, by the new program in 2016, it can increase local revenues from taxes
on motor vehicles sector.
Keywords: Local tax, motor vehicle tax, local income