Penegakan Hukum Terhadap Pelaku Penyelewengan Pajak Kendaraan Bermotor di Kabupaten Berau
Keywords:
Law Enforcement, Tax Fraud, Motor Vehicles, Samsat Officers, Corruption, TransparencyAbstract
Law enforcement against the perpetrators of motor vehicle tax fraud by Samsat officers is a crucial issue in the effort to achieve clean and transparent governance. This study aims to analyze the mechanisms of law enforcement against rogue Samsat officials involved in corruption or fraud during the collection of motor vehicle taxes, as well as to identify the factors that hinder the effectiveness of such enforcement. The research employs a normative and empirical juridical approach by reviewing relevant legislation, case studies, and conducting interviews with law enforcement officers and other related parties. The findings indicate that law enforcement still faces numerous challenges, such as weak internal oversight, lack of transparency in the tax administration system, and limited resources among law enforcement personnel. Although there is a legal framework regulating criminal sanctions for tax fraud perpetrators, its implementation remains suboptimal. This study recommends reforming the oversight system and enhancing the integrity of Samsat officials through training, regular audits, and the use of information technology to minimize opportunities for corruption. Firm and consistent law enforcement is key to building public trust in the national tax system.
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