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All Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Safinatun Khasanah
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pemutihan Pajak, Digitalisasi Pajak, dan Sosialisasi Pajak terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Safinatun Khasanah; Eko Sasongko Priyadi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2310

Abstract

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.
Co-Authors Eko Sasongko Priyadi