Pengaruh Pemutihan Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening

Shella Karnova; Bambang Supeno; Agus Seswandi

doi:10.55681/economina.v3i8.1393

Authors

Shella Karnova Prodi Manajemen, Sekolah Pascasarjana, Universitas Lancang Kuning
Bambang Supeno Prodi Manajemen, Sekolah Pascasarjana, Universitas Lancang Kuning
Agus Seswandi Prodi Manajemen, Sekolah Pascasarjana, Universitas Lancang Kuning

DOI:

https://doi.org/10.55681/economina.v3i8.1393

Keywords:

Regional Development, Tax Compliance, Tax Awareness

Abstract

Regional development includes the ability to effectively monitor local economic resources, which in turn generates income for the region and contributes to governance and regional growth that provides benefits to society. In order to increase regional income and facilitate regional growth, all taxpayers are asked to carry out their tax obligations based on the tax law established by the regional government. This is caused by various things, including reducing vehicle taxes, taxpayer compliance and taxpayer awareness. The aim of this research is to analyze the effect of tax whitening on motor vehicle taxpayer awareness, tax whitening on taxpayer compliance, taxpayer awareness of tax compliance, tax whitening through taxpayer awareness of taxpayer compliance. The research method is quantitative with descriptive explanations, this research uses a sample of 245 and data processing uses SEM PLS. Research findings show that 1) Tax whitening has a positive effect on motor vehicle taxpayer awareness 2) Tax whitening has a positive effect on taxpayer compliance 3) Taxpayer awareness has a positive effect on taxpayer compliance 4) Tax whitening through taxpayer awareness has an effect on taxpayer compliance at the Selat Panjang Samsat.

Downloads

Download data is not yet available.

References

Adiyanti & Maryono. (2021). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib. Jurnal Ilmu Dan Riset Akuntansi, 10(2), 1–23.

Cahya, S. D., & Ismunawan. (2022). Dampak Pelayanan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Surakarta. Tax Access, Facilities, Complaint Center, Website ,Taxpayer Compliance., 978–979.

Chaerani, F., Marundha, A., & Khasanah, U. (2024). Pengaruh pemutihan pajak, kesadaran wajib pajak, dan Samsat keliling terhadap kepatuhan wajib pajak kendaraan bermotor (Studi empiris Samsat Jakarta Timur). Jurnal Economina, 3(2), 237–253. https://doi.org/10.55681/economina.v3i2.1196

Fadhillah Rasyid, 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), 143–148. https://doi.org/10.55587/jla.v2i2.53

Galla & Asmapane. (2023). Analisis kepatuhan wajib pajak kendaraan bermotor terhadap penerimaan pajak kendaraan bermotor sebelum dan selama pandemi covid-19 di provinsi Kalimantan Timur. Jurnal Ekonomi, Manajemen Dan Akuntansi, 25(2), 388–395.

Haqeza & Triwidatin. (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. Indonesian Journal of Applied and Industrial Sciences (ESA), 2(4), 391–410. https://doi.org/10.55927/esa.v2i4.4965

Hardani, Auliya, N. H., Andriani, H., Fardani, R. A., Ustiawaty, J., & Utami, F. E. (2020). Metode penelitian kualitatif & kuantitatif. Yogyakarta : CV.Pustaka Ilmu.

Haryanti, S. S., & Wijaya, K. A. (2020). Sistem Pemungutan Pajak Kendaraan Bermotor Melalui Layanan Samsat Keliling Terhadap Kepatuhan Wajib Pajak. ProBank, 4(2), 147–165. https://doi.org/10.36587/probank.v4i2.507

Hormati. (2021). Bermotor Pada Kantor Samsat Tomohon. yogyakarta : Deepublish.

Juliani & Trisna. (2022). Efektivitas Program Pemutihan Pajak. Bandung : Alfabeta.

Juliantari. (2021). Pengaruh kesadaran wajib pajak, kualitas pelayanan, kewajiban moral, sanksi pajak, dan sosialisasi pajak terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di kantor samsat gianyar. Jurnal Kharisma, 3(1), 128–139.

Maulana & Septiani. (2022). Pengaruh Layanan Samsat Keliling, E-Samsat dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jakarta : Bina Aksara.

Neuman, W. L. (2014). Social Research Methods: Qualitative and Quantitative Approaches (Seventh). Boston, United States of America: Pearson Education.

Pramukty, R., & Yulaeli, T. (2022). Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Pada Masa Pandemi. Conference on Economic and Business Innovation, 56(5), 1823–1831.

Risma, F., Muhammad, A., Aris, A., & Si, M. (2024). Economics and Digital Business Review Pengaruh Kesadaran Wajib Pajak , Pemutihan Pajak , Tarif Pajak Progresif , dan Kualitas Layanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. 5(2), 843–856.

Sastroasmoro, Sudigdo, & Ismael. (2014). Dasar – dasar metodologi penelitian klinis (V). Jakarta: Sagung Seto.

Siyoto, S., & Sodik, A. (2015). Dasar metodologi penelitian. Yogyakarta : Literasi Media Publishing.

Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.

Suryani, & Hendryadi. (2016). Metode riset kuantitatif: Teori dan aplikasi pada penelitian bidang manajemen dan ekonomi Islam. Jakarta : Kencana Prenada Media Group.

Widajantie. (2019). Pengaruh Kesadaran Pajak, Pengetahuan Pajak, Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Kantor Bersama Samsat Surabaya Selatan). Jakarta : Binarupa Aksara.

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), 1645. https://doi.org/10.24843/eja.2020.v30.i07.p03

Winasari. (2020). Pengaruh Pengetahuan, Kesadaran, Sanksi, Dan Sistem E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Subang. (Studi Kasus Pada Kantor Samsat Subang). Prisma (Platform Riset Mahasiswa Akuntansi), 01(01), 11–19. https://ojs.stiesa.ac.id/index.php/prisma