Pengaruh Pemutihan Pajak, Digitalisasi Pajak, dan Sosialisasi Pajak terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor
DOI:
https://doi.org/10.37481/jmeb.v6i3.2310Keywords:
Motor Vehicle Tax, Tax Amnesty, Tax Digitalization, Tax Socialization, Taxpayer ComplianceAbstract
Motor Vehicle Tax (MVT) compliance remains an important issue in optimizing local tax revenue, particularly in areas where the realization of MVT revenue has not yet reached its target. This study aims to examine the effects of tax amnesty programs, tax digitalization, and tax socialization on taxpayers’ compliance in paying Motor Vehicle Tax at Kajen Samsat, Pekalongan Regency. A quantitative approach with a causal associative design was employed. Primary data were collected through questionnaires from 100 motor vehicle taxpayers selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 27. The findings show that the tax amnesty program has a positive and significant effect on taxpayers’ compliance in paying MVT (β = 0.597; p < 0.001). In contrast, tax digitalization has a negative but statistically insignificant effect (β = −0.093; p = 0.405), while tax socialization has a positive but statistically insignificant effect (β = 0.147; p = 0.201). Simultaneously, tax amnesty, tax digitalization, and tax socialization significantly affect MVT compliance (F = 21.718; p < 0.001). The model explains 38.6% of the variation in taxpayers’ compliance.
References
Agustiani, A. D., Noor, I., & Ismatullah, I. (2025). Pengaruh digitalisasi pengelolaan PBB-P2 dan good government governance terhadap kepatuhan wajib pajak (Studi kasus pada UPTD Pengelolaan Pendapatan Daerah BPKPD Kota Sukabumi). Journal of Social and Economics Research, 7(1), 974-987.
Aini, A. N. (2024). Pengaruh digitalisasi perpajakan, sosialisasi pajak, program pemutihan pajak dan ketegasan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kendal. Universitas Diponegoro.
Amalia, A. R., & Anwar, S. (2023). Pengaruh modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor dimoderasi sosialisasi perpajakan. Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi, 12(2), 247-258.
Ardika, M. I., Hardika, N. S., & Suardani, A. A. P. (2023). The role of tax socialization in tax digitalization and taxpayer awareness on individual taxpayer compliance. Journal of Applied Sciences in Accounting, Finance, and Tax, 6(2), 61-68.
Darmayani, S. A. P. S., & Hasibuan, H. T. (2022). Pengetahuan pajak, kesadaran wajib pajak, program pemutihan pajak dan kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi, 32(9), 2693-2705.
Dewanti, I. A. C., & Jati, I. K. (2024). Pemutihan pajak, Samsat Drive Thru, sanksi pajak dan kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi, 34(4), 1038-1050.
Gurning, H., & Sukartha, P. D. Y. (2024). Sosialisasi, penerapan Samsat Drive Thru dan kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi, 34(4), 1070-1078.
Hermawan, S., Lesmana, T. Y., Rahayu, D., Nirwana, N. Q. S., & Rahayu, R. A. (2021). Theory of Planned Behavior, information technology, and taxpayer compliance. Jurnal Bisnis dan Akuntansi, 23(2).
Kirana, M. G. Z., & Mujiyati. (2024). Analisis pengaruh program pemutihan pajak, layanan Samsat keliling, program E-Samsat dan sosialisasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor. SEIKO: Journal of Management & Business, 7(1.1).
Krisnadeva, A. A. N., & Merkusiwati, N. K. L. A. (2020). Faktor-faktor yang memengaruhi kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kota Denpasar. E-Jurnal Akuntansi, 30(6).
Malik, R. A., Mulyatini, N., Akbar, D. S., & Rizkia, T. S. (2023). How digital tax socialization moderates e-filling against individual taxpayer compliance. E-Jurnal Akuntansi, 33(3), 715-730.
Oktaviani, R. M., Kurnia, H., Sunarto, & Udin. (2020). The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: The role of taxpayer awareness in developing Indonesian economy. Accounting, 6(2), 89-96.
Purnama Dewi, N. M. R., Wirakusuma, M. G., & Sisdyani, E. A. (2023). Pengaruh insentif pajak pada hubungan antara digitalisasi, sosialisasi, kompleksitas dan kepatuhan wajib pajak. E-Jurnal Akuntansi, 33(5), 1406-1418.
Putra, A. F., & Osman, A. H. (2019). Tax compliance of MSME's taxpayer: Implementation of Theory of Planned Behavior. Journal of Contemporary Accounting, 1(1), 1-10.
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, 2(2).
Rizal, A. S. (2019). Pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, sanksi pajak kendaraan bermotor dan sistem Samsat drive thru terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(1), 76-90.
Subandi, H., & Tjaraka, H. (2023). Tax compliance and tax incentives during a pandemic (Covid-19): Evidence from MSMEs in Indonesia. Jati: Jurnal Akuntansi Terapan Indonesia, 6(2).
Sulistyawati, A. I., Sujarwati, I., & Santoso, A. (2020). Motor vehicle tax compliance: Measuring determining factors. International Journal of Economics, Business and Accounting Research, 4(4).
Susanti, L., & Setiawan, P. E. (2019). Pengaruh layanan Samsat Corner, kesadaran wajib pajak, sosialisasi perpajakan dan kualitas pelayanan pada kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi, 29(2), 630-644.
Syafitri, Y., Sutardjo, A., Bustari, A., & Putri, M. M. (2025). Pengaruh program pemutihan pajak kendaraan dan program pembebasan Bea Balik Nama terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor pada SAMSAT Kota Pariaman. Jurnal Akademi Akuntansi Indonesia Padang, 5(1), 157-168.
Taing, H. B., & Chang, Y. (2021). Determinants of tax compliance intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), 62-73.
Tanjung, J. (2023). The effect of tax incentive and tax services digitalization on taxpayer compliance during the COVID-19 pandemic with the moderating role of socialization. International Journal of Economics, Business, and Entrepreneurship, 6(1), 62-70.
Utomo, G. P., & Iswara, U. S. (2021). Pengaruh kesadaran wajib pajak, sanksi perpajakan, dan program pemutihan pajak kendaraan bermotor terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Ilmu dan Riset Akuntansi, 10(4), 129-143.
Widiastini, N. P. A., & Supadmi, N. L. (2020). Pengaruh kesadaran wajib pajak, sanksi, kualitas pelayanan dan sosialisasi pada kepatuhan wajib pajak kendaraan bermotor. E-Jurnal Akuntansi, 30(7).
Yustrianthe, R. H., Wiratno, D. H., & Purwantini, M. (2024). Determinan faktor kepatuhan wajib pajak kendaraan bermotor: Suatu studi empiris di Sleman Yogyakarta. Measurement: Jurnal Akuntansi, 18(1), 13-32.
Yusuf, M., Furqon, I. K., & Stiawan, D. (2022). Tax socialization, tax knowledge, and tax sanctions' influence on taxpayer compliance with individuals at KPP Pratama Pekalongan. Jurnal Ilmiah Akuntansi Universitas Pamulang, 10(1).
