Abstract:
Transportation recently become a serious problem for divulging government. As
one example of the issue of mutation police number Non BM to police number
BM. Local legislation that regulates and requires every motor vehicle who live in
the area to mutate his vehicle listed in the Regional Regulation No. 13 Year 2002
concerning motor vehicle tax. This research was made to determine the
intensification and extensification efforts undertaken in the Local Government
Motor Vehicle Tax revenue optimization and to determine the factors affecting the
motor vehicle tax management efforts in Pekanbaru. This research was conducted
using a qualitative approach. Techniques used in data collection are interviews
and documentation. The data has been collected and processed by qualitative.
Intensification of efforts by the local governments can be seen at the policy level,
the level of supervision and implementation level. In extending the Revenue Office
efforts to cooperate with the police and PT. Raharja. Factors affecting the motor
vehicle tax management efforts in Pekanbaru are external factors such as the
amount of motor vehicle growth each year continues to increase and internal
factors such as bad services. Seeing local government efforts, is expected to
service in the Office of the call centers when tax payments are supposed to use the
shift system in order to break the tax payment counters are not empty, so that
taxpayers are not congested or queue.