Article Per Year (5 Year)
p-Index From 2021 - 2026
2.439
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Community Engagement and Emergence Journal (CEEJ) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Proceedings Series on Social Sciences & Humanities Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Business, Social and Technology Jurnal Riset Ekonomi dan Akuntansi IIJSE JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Andang Wirawan Setiabudi
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Katolik Indonesia Atma Jaya
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
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 Angel Lulu Pratama Lekhenila Benedicta Evienia P Chelsea Savana Nirwani Christianus Yudi Prasetyo Christianus Yudi Prasetyo, Christianus Yudi Ferdinand Agustinus Gerald Gregorius Natalino Jerryl Zefanya Andika Silaban Jesslyn Huberta Tanada Joseph, Katherine Olivia Margaretha Angela Kurniawan Penny Handayani Romita Situmorang Saputra, Septian Rahul Dika Tampubolon, Desy Miranda Christine Tanisha, Gisella Thia Margaretha Tarigan Tiarma Rachel Maria