Efektivitas Penerapan Penghapusan Denda Administrasi Pajak Kendaraan Bermotor Pada Masa Pandemi Covid-19 Di Kantor Samsat Kota Pekanbaru

This research was conducted at the Simpang Tiga Samsat Office in Pekanbaru City with the aim of knowing the effectiveness of the implementation of the abolition of administrative fines for the Motor Vehicle Tax (PKB) during the Covid-19 pandemic at the Simpang Tiga Samsat Office, Pekanbaru City and to determine the inhibiting factors in the implementation of the fines elimination program. Administration of Motor Vehicle Tax (PKB) during the Covid-19 pandemic at the Simpang Tiga Samsat Office, Pekanbaru City. This study uses descriptive qualitative methods with an inductive approach, while the data collection methods used are interviews, documentation, and observation. By using Duncan's three effectiveness indicators in Steers with six sub indicators. The three indicators are Goal Achievement, Integration, and Adaptation. So it can be concluded that the effectiveness of implementing the abolition of administrative fines for Motor Vehicle Taxes during the Covid-19 pandemic at the Simpang Tiga Samsat Office in Pekanbaru City is said to be quite effective. , not enough time was given so that it had to be extended for two periods, as well as employees and taxpayers who had to adapt to the conditions during the COVID-19 pandemic at the time of receipt of taxpayers