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Motor Vehicle Tax Amnesty Between Fiscal Inclusivity And The Risk of Declining Tax Discipline M. Aziz Fatur Rachman; Daniel Pamungkas; Nickson Nikolas Situmorang; Ratna Septiyanti; Mega Metalia
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12739

Abstract

This study aims to analyze public perceptions of the vehicle tax amnesty program from two main perspectives: fiscal inclusivity and the risk of declining tax discipline. The research method employed is descriptive quantitative, with data collected through an online questionnaire (Google Form) completed by 102 respondents from various age groups, professions, and levels of vehicle ownership. The results indicate that the public’s level of awareness regarding the tax amnesty program is very high (95.1%). Most respondents (82.4%) believe that the program helps alleviate the financial burden on society, and 70.6% agree that the amnesty can improve taxpayer compliance. However, 50% of respondents also consider that the program poses a risk of decreasing taxpayer discipline in the future, as it may encourage delays in tax payments until similar programs are offered again. These findings highlight a dilemma between achieving fiscal inclusivity and maintaining long-term tax compliance. Therefore, local governments need to balance tax incentive policies with taxpayer education strategies to achieve fiscal objectives without undermining tax discipline.
Co-Authors Abdullah, Muhammad Syihab Agus Zahron Idris Agus Zahron Idris Alya Safina Nainggolan Amelia, Mutiara Okta Arif budi hartono Aryan Danil Mirza. BR Ati Yuniati Ati Yuniati Banafza, Salfa Benjamin Agustinus Haloho Benjamin Agustinus Haloho Chatarina Ovy Mayta Chetrine Br Meliala Daniel Pamungkas Dewi Sukmasari Dharma, Fitra Einde Evana, Einde Eka Deviani Eriza Tri Sativa Fadhila Purendka Fajar Gustiawaty Dewi Farras Alif Zakaria Fegita Maharany Finny Leonita Sari Fransisca Anggraini Friedrich, Putri Sinta Reviani Indah Oktanti Sembiring, Sari Ipan Jeremia Manik Jenie Jesicca Hr Keysa Bila Aldama Khairunnisa Komalasari, Agrianti Kusumawardani, Niken Liza Alvia M. Aziz Fatur Rachman Mohammad Wendy Trijaya Muhammad Labib Muhadz Nasya Tsabitah Naufal Rizki Suandra Putra Neny Desriani Ni Wayan Ayu Pratisia Wati Nickson Nikolas Situmorang Niken Kusumawardani Niken Kusumawardhani Nurhayati Widi Utami Oktavia, Reni Oktaviani, Zulmia Putri, Risky Nindia R. Weddie Andriyanto R. Widdie Andriyanto Rahma Akhyar Rani Cahyati Ratna Septiyanti Regita Surya Prameswari Rindu Rika Gamayuni Riska Rahmadhani Risky Nindia Putri Sari Indah Oktanti Sembiring Sari Indah Oktanti Sembiring Sari Indah Oktanti Sembiring Saring Suhendro SARING SUHENDRO Sembiring, Sari Indah Oktanti Sepriyadi Adhan S Sepriyadi Adhan S Siti Aisyah Sobrotul Imtikhanah Sudrajat Sudrajat . Sudrajat . Sudrajat sudrajat Syafiqo Naila Putri Syaipudin, Usep Syavira, Adhelia Theodora Monica Ismoyo Usep Syaipudin Wahyu Rianto Widiyanti, Ade Zulma, Gandy Wahyu Maulana