<![CDATA[Taxpayers' perceptions of public policy constitute an important aspect in assessing public acceptance of policy implementation. This study aims to analyze taxpayers' perceptions of the 2025 Motor Vehicle Tax Amnesty Program at the Sukabumi City SAMSAT Office. The research employed a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, and documentation, and were analyzed using the interactive analysis model of Miles and Huberman, which consists of data reduction, data display, and conclusion drawing. The findings indicate that taxpayers generally have positive perceptions of the Motor Vehicle Tax Amnesty Program. These perceptions are shaped by the program's ability to ease the settlement of outstanding motor vehicle tax obligations, supported by clear policy objectives, accessible information, simple administrative procedures, and relatively well-organized public services during program implementation. In addition, taxpayers' previous experiences in fulfilling their tax obligations, economic conditions, level of tax compliance, and social environment also influence how they perceive the program. The findings further demonstrate that taxpayers' perceptions of the Motor Vehicle Tax Amnesty Program are formed through the interaction of individual characteristics, program characteristics, and the context of policy implementation, in accordance with the perception theory proposed by Robbins and Judge (2013).]]>
