STRATEGI KOMUNIKASI DALAM MENINGKATKAN KEPATUHAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR (Studi pada Unit Pelayanan Teknis Badan – Unit Pelayanan Pendapatan Daerah Kabupaten Sumbawa di Masa Pandemi Covid – 19 Tahun 2020-2021)

Seeing that there are still many taxpayers who have not paid taxes until maturity, while this tax is one of the provincial taxes that contributes significantly to Regional Original Revenue. In addition, the Covid-19 pandemic in 2020-2021 has an impact on the survival of the community, causing a decrease in the ability to pay taxes and things that are not related to basic needs. One of the government's steps to reduce this impact is to implement economic policies and strategic steps in the field of public services, such as by launching the Motor Vehicle Tax Incentive Program.The purpose of this study was to determine the communication strategy of Bappenda UPTB - UPPDK Sumbawa Regency in increasing compliance with Motor Vehicle Tax payments during the 2020-2021 Covid-19 pandemic. The research method used is descriptive qualitative, with primary and secondary data collection techniques through interview and documentation techniques. The period of this research starts from January 2022 to May 2022. The informants of this study were determined by purposive sampling technique. The data analysis technique used is the analysis of Miles and Huberman, namely data reduction, data presentation, and drawing conclusions. The validity of the data used is source triangulation. The results of this study indicate that the communication strategy carried out by Bappenda UPTB - UPPDK Sumbawa Regency is in accordance with Anwar Arifin's concept of communication strategy, namely knowing the audience, compiling messages, determining methods, and selecting media use