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All Journal Jurnal Riset Ekonomi dan Akuntansi
Tiarma Rachel Maria
Universitas Katolik Indonesia Atma Jaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengaruh Pemutihan Pajak, Tarif Pajak Progresif, dan Pembebasan BBNKB terhadap Kepatuhan Wajib Pajak Kendaraan Roda Empat di Jakarta Timur Tiarma Rachel Maria; Andang Wirawan Setiabudi
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4357

Abstract

This study aims to analyze the effect of motor vehicle tax whitening, progressive tax rate, and Motor Vehicle Title Transfer Fee (BBNKB) exemption on the compliance of four-wheeled vehicle taxpayers in East Jakarta. The background of this research is the declining tax compliance rate in East Jakarta, which fell from 34% in 2021 to 30% in 2024, despite the region having the highest population in DKI Jakarta and various tax incentive policies being implemented. This research used a quantitative approach with primary data collected through questionnaires distributed online to 100 respondents who were four-wheeled vehicle taxpayers in East Jakarta, selected using purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS Statistics 26. The results show that motor vehicle tax whitening has a positive and significant effect on taxpayer compliance, and the progressive tax rate also has a positive and significant effect, while the BBNKB exemption has no significant effect on taxpayer compliance. Simultaneously, the three variables significantly affect taxpayer compliance. These findings imply that local governments should maintain the tax whitening program as an effective strategy while re-evaluating the BBNKB exemption policy.
Co-Authors Andang Wirawan Setiabudi