Tinjauan Sanksi Administratif Pajak Kendaraan Bermotor Roda Dua Pada Kantor SAMSAT Wilayah I Kota Makassar

Abstract

The purpose of this research is to know administrative sanction tax of two-wheleed vehicles in SAMSAT Region I Makassar City. The kind of this research that used is qualitative descriptive, the writer gives from the description that is exactly objective about the real condition object that has been researched. The technique of data collections are interview and observation. The research was done during a month, it was started April to May 2018. Based on the result of the research showed that administrative sanction two-wheleed vehicles tax that charged administrative sanction in accordance with the law number 28 of 2009 about local tax and retribution more increasing