Indonesian Journal of Applied and Industrial Sciences (ESA)
Vol. 2 No. 4 (2023): July 2023

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 (Fakultas Ekonomi, Universitas Djuanda Bogor)
Yuppy Triwidatin (Fakultas Ekonomi, Universitas Djuanda Bogor)

Article Info

Publish Date
31 Jul 2023

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.

Copyrights © 2023




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Journal Info
Indonesian Journal of Applied and Industrial Sciences (ESA)
Website

Abbrev

esa

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Description

Indonesian Journal of Applied and Industrial Sciences (ESA) is a scientific journal published six times a year (January, March, May, July, September, and November). Indonesian Journal of Applied and Industrial Sciences (ESA) publishes original research results related to research in the field of ...