PENERAPAN RELAKSASI PAJAK TERHADAP PAJAK KENDARAAN BERMOTOR UPPD KOTA BANJARBARU (TAHUN 2020-2021)

Tax is a mandatory contribution because the tax sector is the largest revenue to the state, various facilities and infrastructure development are partly funded from the tax sector. It is coercive based on law, with no direct reward and is used for state needs for the prosperity of the people. Motor Vehicle Tax is a tax imposed on the ownership and/or control of motor vehicles. The purpose of this research is to determine the implementation of tax relaxation and a comparison of motor vehicle tax revenues before tax relaxation and after the implementation of tax relaxation in the 2020-2021 period which took place at UPPD Banjarbaru. The data used in this research includes motor vehicle tax revenue data and data UPPD Banjarbaru during the period studied. This research provides an overview of the comparison of motor vehicle tax revenues for the 2020-2021 UPPD Banjarbaru period. The results of this research show that the implementation before and after the implementation of tax relaxation and the comparison of motor vehicle tax revenue at UPPD Banjarbaru of 11.44% to regional taxes during the 2020-2021 period had a positive impact on revenue at UPPD Banjarbaru.