Analisis Potensi Penerimaan Pajak Kendaraan Bermotor Di Kota Bekasi Tahun 2021

Motorized Vehicle Tax is one of the sources of Locally-Generated Revenue (LGR) which is regulated in Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. This study was conducted to determine and analyze the potential for local taxes from motorized vehicles in Bekasi City, obstacles in the collection of motor vehicle taxes, and efforts that must be made to increase motor vehicle tax revenues in Bekasi City. The method used was a qualitative method. The results of this study indicate that the potential for motor vehicle tax revenues in 2021 should have increased due to arrears in the previous year. The obstacles in the collection of motorized vehicle taxes were the decline in the community's economy due to the Covid-19 pandemic, the lack of awareness of taxpayers and their low understanding of the procedures for reporting and paying taxes. The researcher concludes that the motor vehicle tax has considerable potential to be developed by the Bekasi city government