The Influence of the Tax Penalty Bleaching Program, Exemption of Transfer of Title Fees and Exemption of Motor Vehicle Tax Arrears for the 5th Year on Motor Vehicle Taxpayer Compliance

Haqeza Kaldha; Yuppy Triwidatin

doi:10.55927/esa.v2i4.4965

Authors

Haqeza Kaldha Fakultas Ekonomi, Universitas Djuanda Bogor
Yuppy Triwidatin Fakultas Ekonomi, Universitas Djuanda Bogor

DOI:

https://doi.org/10.55927/esa.v2i4.4965

Keywords:

Tax Penalty Bleaching Program, Exemption of Title Transfer Fee, Exemption of Tax Arrears

Abstract

West Java Province is currently holding a program of eliminating fines and discounting vehicle taxes, which were carried out in the context of economic recovery by the government after the Covid-19 pandemic. This study aims to determine how much influence the bleaching program planned by the government has on motor vehicle tax compliance. This is an attempt by the local government to attract motor vehicle tax revenue by providing local tax relief and exemption (bleaching). The research design used is quantitative research with survey methods, the population is motorized vehicle taxpayers in the PPPD Sukabumi 1 Cibadak Regency, namely as many as 369,165 people with samples taken are 100 motorized vehicle taxpayers with the sampling used is a simple technique random sampling. The results of the study show that the program for the cancellation of tax fines, the exemption of transfer fees, and the 5th year motor vehicle tax arrears exemption simultaneously have a significant effect. Partially, it shows that the program for the elimination of tax fines, exemption from transfer fees, and the 5th year motor vehicle tax arrears exemption has a significant effect on motor vehicle taxpayer compliance.

Downloads

Download data is not yet available.

References

Ajzen, I. 1991. The Theory of Planned Behavior. Organizational Behavior And Human Decision Processes, 50 (2), 179-211.

Ekasari, L. D., & Akbari, F. 2018. Tingkat Efektifitas Penerapan Pemutihan Pajak Kendaraan Bermotor Terhadap Peningkatan Penerimaan Pajak Daerah (Studi pada Unit Pelaksana Teknis Dinas Pendapatan Provinsi Jawa Timur Malang Utara dan Batu Kota). Skripsi. 1–9.

https://bapenda.jabarprov.go.id/. Diakses pada tanggal 10 November 2022.

https://www.pajakku.com/read/62d8b708a9ea8709cb18b2d8/Apa-Itu-Pemutihan-Pajak?. Diakses pada tanggal 10 November 2022.

Keputusan Gubernur Jawa Barat Nomor 970/Kep. 324-Bapenda/2022. Tentang Program Pengurangan dan Pembebasan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor dalam Masa Pemulihan Ekonomi Pasca Pandemi Covid-19.

Martadani, P. D., & Hertati, D. 2019. Efektivitas Pelaksanaan Program Pemutihan Pajak Kendaraan Bermotor Dalam Meningkatkan Penerimaan Pajak Daerah Pada Unit Pelaksanaan Teknis Badan Pendapatan Daerah Provinsi Jawa Timur Di Jombang. Public Administration Journal, Vol. 1, No. 1, 34–48. Universitas Pembangunan Nasional “Veteran” Jawa Timur.

Rahayu, Y., & Yulianto, A. E. 2022. Pengaruh Pemutihan Pajak dan Samsat Online Pada Kepatuhan Wajib Pajak. Implementasi Manajemen dan Kewirausahaan, Vol. 2, No. 1, 50-69. Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya.

Rasyid, F. F. 2022. Pengaruh Efektivitas Pemutihan Pajak Kendaraan Bermotor Terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Kabupaten Kulon Progo). Jurnal Literasi Akuntansi, E-ISSN : 2810-0921, Vol. 2, No. 2, 143-148. Universitas Sarjanawiyata Tamansiswa.

Saputra, D., Dewi, R.C., & Erant, G.P. 2022. Pengaruh Program Pemutihan Pajak, Pembebasan Bea Balik Nama, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Manajemen Pendidikan dan Ilmu Sosial, P-ISSN : 2716-3768, Vol. 3, Issue 1. Universitas Putra Indonesia YPTK.

Sasana, L. P. W., Indrawan, I. G. A., Hermawan, R. 2021. Pengaruh Program Pemutihan Pajak dan Pembebasan Bea Balik Nama Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Akuntansi, ISSN : 2597-7202, Vol. 5, No. 2, 127-234. Universitas Pamulang Tangerang Selatan.

Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.

Undang-Undang Nomor 28 Tahun 2007. Tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan.

Utomo, Prio Guntur. 2021. Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, dan Program Pemutihan Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Ilmu dan Riset Akuntansi, E-ISSN : 2460-0585, Vol. 10, No. 4, 1-12. Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya.