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All Journal ACCOUNTABILITY Riset Akuntansi dan Portofolio Investasi
I Gede Suwetja
Sam Ratulangi University
Economics, Econometrics & Finance Social Sciences

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ANALYSIS OF THE IMPLEMENTATION OF MOTOR VEHICLE TAX RELIEF IN OPTIMIZING REGIONAL REVENUE AT THE REGIONAL REVENUE AGENCY OF NORTH SULAWESI PROVINCE Dian Ceacilia Fabiola Rattu; Heince R. N. Wokas; I Gede Suwetja
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

The granting of tax relief is a program of reducing, eliminating or amending tax penalties imposed on vehicle owners. This study aims to analyze the application of motor vehicle tax relief to optimize regional income to meet these objectives, planning and efforts must be made as well as tips for optimizing revenue. The type of research used is a qualitative with descriptive approach. The data obtained are by conducting interviews, observation and documentation. The data analysis method used is a descriptive analysis by collecting and classifying data, then analyzing it, so that it can produce a conclusion to answer the existing problems. The results showed that the granting of motor vehicle tax relief can optimize regional income and also increase taxpayer awareness of paying taxes.
Pengaruh kesadaran pajak dan sanksi pajak terhadap kepatuhan membayar Pajak Bumi Dan Bangunan di Desa Pinabetengan Utara Christopher Harry Ayub Tandaju; Inggriani Elim; I Gede Suwetja
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.481

Abstract

The decline in Land and Building Tax (PBB) revenue realization in North Pinabetengan Village in 2025, which reached only 62% of the target, indicates a taxpayer compliance problem. This study aims to analyze the partial and simultaneous effects of tax awareness and tax sanctions on taxpayer compliance in paying PBB in North Pinabetengan Village, grounded in the Theory of Planned Behavior (TPB). The study employed a quantitative causal-associative approach. The population consisted of 438 taxpayers, with a sample of 82 respondents determined using the Slovin formula through proportionate stratified random sampling. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with SPSS version 30. The results show that, partially, tax awareness has a positive and significant effect on taxpayer compliance (t = 4.966; Sig. < 0.01), as do tax sanctions (t = 6.237; Sig. < 0.01). Simultaneously, both variables have a significant effect (F = 90.890; Sig. < 0.01). The Adjusted R² of 0.689 indicates that tax awareness and tax sanctions explain 68.9% of the variation in taxpayer compliance, while the remaining 31.1% is explained by other factors outside the model. These findings confirm that the combination of internal factors (awareness) and external factors (sanctions) plays an important role in shaping PBB taxpayer compliance behavior in rural areas.
Co-Authors Christopher Harry Ayub Tandaju Dian Ceacilia Fabiola Rattu Heince R. N. Wokas Inggriani Elim