<![CDATA[PKB whitening is an effort made by the government to encourage taxpayers who have not fulfilled their vehicle tax obligations by providing relief from late payment sanctions for a certain period with the aim of boosting PKB receivables and reducing the burden on taxpayers. This research was conducted at the SAMSAT Natal Joint Office, Mandailing Natal Regency. This study uses a qualitative approach with interviews as a data collection technique and is supported by observation and documentation methods. This study aims to determine the effectiveness of the PKB whitening program in increasing taxpayer compliance in paying taxes, to determine the implementation of the program in terms of maslahah mursalah and to find out the obstacles in implementing the PKB whitening program at the Natal SAMSAT Joint Office. The results showed that the effectiveness of the PKB whitening program in increasing taxpayer compliance in paying taxes at the Natal SAMSAT Joint Office was effective, based on 5 effectiveness indicators, namely indicators of efficiency, adequacy, equity, responsiveness, and accuracy. The implementation of the PKB whitening program is also in accordance with the theory and requirements of maslahah mursalah because it can provide benefits for both the government and taxpayers within the scope of the Natal SAMSAT Joint Office. The implementation of the whitening program at the Natal SAMSAT Joint Office did not have any problems. However, from the taxpayer's side there are still obstacles such as time constraints due to busyness and economic constraints.]]>
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