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All Journal Jurnal Ilmiah Raflesia Akuntansi
Ines Maulani
Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Sanksi Pajak, Pemutihan Pajak, dan Kepercayaan kepada Pemerintah terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Ines Maulani; Neneng Hasanah
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1458

Abstract

This study aims to examine empirically the effect of Tax Sanctions, Tax Amnesty,and Trust in Government on Motor Vehicle Taxpayer Compliance registered at the SAMSAT Depok II Cinere Office. This study uses a quantitative approach with primary data collected through questionnaires with a Likert scale from 1 to 5. The population consists of 406.326 motor vehicle taxpayers, with a sample of 100 respondents selected using the Slovin formula with an incidental sampling technique. Data analysis was performed using multiple linear regression with SPSS 25. The results show that simultaneously, Tax Sanctions, Tax Amnesty, and Trust in Government have a significant effect on Motor Vehicle Taxpayer Compliance. Partially, Tax Sanctions and Tax Amnesty have a positive and significant effect, while Trust in Government has no significant effect on Motor Vehicle Taxpayer Compliance.
Co-Authors Neneng Hasanah