Tax Relaxation and Its Implications for Motor Vehicle Tax Revenue in South Kalimantan
DOI:
https://doi.org/10.55927/calvary.v2i3.14534Keywords:
Tax Relaxation, Motor Vehicle Tax, Regional RevenueAbstract
This study aims to evaluate the effectiveness of tax relaxation policies in increasing revenue from the Motor Vehicle Tax in South Kalimantan Province. A descriptive quantitative approach was employed, utilizing secondary data obtained from UPPD. The analysis reveals that the implementation of tax relaxation has had a positive impact on the realization of PKB and BBNKB. However, the achievement of revenue targets remains suboptimal due to several structural challenges, including overly ambitious target setting and limited outreach and public communication regarding the policy. These findings indicate that the effectiveness of regional fiscal policies is determined not only by the content of the policy itself but also by the quality of its implementation and the supporting public communication strategies.
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