The Influence of the Motor Vehicle Tax Reduction Program and Exemption of Transfer of Title Fees on Taxpayer Compliance in the North Jakarta Region

Authors

  • Suharyadi Suharyadi Universitas Pertiwi
  • Nasrullah Nasrullah Universitas Pertiwi
  • Didik Riyanto Universitas Pertiwi

DOI:

https://doi.org/10.58258/jisip.v8i1.6305

Keywords:

program pemutihan pajak kendaraan bermotor, pembebasan bea balik nama, kepatuhan wajib pajak

Abstract

The aim of this research is to determine the effect of the motor vehicle tax reduction program on taxpayer compliance, to determine the effect of transfer of name duty exemption on taxpayer compliance and determine the effect of the motor vehicle tax reduction program and exemption from the transfer of title fees together on taxpayer compliance in the North Jakarta area. This research uses a quantitative descriptive method with data collection techniques through distributing questionnaires. This research uses random sampling with samples108 at the SAMSAT Office in the North Jakarta area, using multiple linear regression data analysis techniques. The results of this research show that there is an influence of the motor vehicle tax whitening program on taxpayer compliance, and there is an influence of transfer of name duty exemption on taxpayer compliance and there is an influence of the motor vehicle tax reduction program and the exemption from transfer fees together on taxpayer compliance in the North Jakarta area. The variables of the motor vehicle tax reduction program and name change exemption have an influence on taxpayer compliance currently and have an influential contribution of 17,8% on the taxpayer compliance variable. It is hoped that the results of this research will contribute to further research

Downloads

Published

2024-01-02

Issue

Vol. 8 No. 1 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)

Section

Articles

License

Copyright Notice
Authors who publish with JISIP (Jurnal Ilmu Sosial dan Pendidikan) agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.

How to Cite

The Influence of the Motor Vehicle Tax Reduction Program and Exemption of Transfer of Title Fees on Taxpayer Compliance in the North Jakarta Region. (2024). JISIP (Jurnal Ilmu Sosial Dan Pendidikan), 8(1), 493-502. https://doi.org/10.58258/jisip.v8i1.6305