EVALUATION OF THE CONTEXT OF IMPLEMENTATION OF THE DOOR TO DOOR BILLING PROGRAM FOR MOTOR VEHICLE TAX (PKB) ARREARS IN BANTEN PROVINCE

This study examines the Evaluation of the Implementation of the Door to Door Billing Program for Motor Vehicle Tax Arrears (PKB) in Banten Province. The problem in this research is that tax arrears have not been successfully reduced, among others, due to the implementation in the field of the Banten Province regional tax increase programs that have not been optimal and the taxpayer's indiscipline in paying obligations. Policy evaluation analysis refers to the theory of Stufflebeam (1983), with four program models, namely (1) Evaluation to help plan decisions, (2) Evaluation aimed at providing information to determine available resources. (3) Evaluation to help implement decisions. (4) Evaluation to help the next decision. The research method uses qualitative research methods. The results of observations of several meetings between Samsat supervisors and Samsat employees as well as interactions between institutions show that coordination and institutional improvement requires concrete steps that can reduce sectoral egos while embracing institutions into joint activities. But this seems quite difficult to do.