<mets:mets OBJID="eprint_48230" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-10-08T15:11:54Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_48230_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Tinjauan atas Implementasi kebijakan Keputusan&#13;
Gubernur Sumatera Barat No 903-697-2024 tentang&#13;
Pembebasan Pokok Pajak Kendaraan Bermotor di&#13;
Bapenda Provinsi Sumatera Barat .</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Nabilla Ladiesia</mods:namePart><mods:namePart type="family">Sude</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Tujuan Penelitian ini adalah untuk mengetahui Tinjauan atas Implementasi kebijakan Keputusan Gubernur Sumatera Barat No 903-697-2024 tentang Pembebasan Pokok Pajak Kendaraan Bermotor di Bapenda Provinsi Sumatera Barat. Bentuk penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara. Hasil penelitian menunjukan bahwa kebijakan pembebasan pokok pajak ini telah meningkatkan realisasi penerimaan pajak kendaraan bermotor sebelum adanya kebijakan sebesar Rp 243,1 miliar lalu saat adanya kebijakan naik nya realisasi penerimaan sebanyak Rp 19,04 miliar dari tahun sebelumnya serta meningkatkan jumlah wajib pajak. Adapun tantangan utama adalah rendahnya kesadaran wajib pajak dan masalah administrasi maka BAPENDA mengatasinya melalui sosialisasi intensif melalui media online, penagihan, penguatan infrastruktur pembayaran seperti aplikasi Signal, drive-thru, Bank Nagari dan razia kendaraan bersama instansi terkait.</mods:abstract><mods:classification authority="lcc">K Law (General)</mods:classification><mods:classification authority="lcc">PJ Pajak</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2025-10-19</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Manajemen Pajak Sekolah Vokasi  UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_48230"><mets:rightsMD ID="rights_eprint_48230_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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