Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Pajak dan Analisis Ekonomi Syariah
Ryan Ditra Wirayudha
Unknown Affiliation
Economics, Econometrics & Finance Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Implementasi Pemutihan Pajak Kendaraan dan Respons Wajib Pajak di SAMSAT Surabaya Barat Ryan Ditra Wirayudha; Rahma Ulfa Maghfiroh
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 4 (2025): Oktober: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i4.1610

Abstract

This study aims to analyze the implementation of the motor vehicle tax amnesty program and taxpayer responses to the policy at the West Surabaya SAMSAT office. The tax amnesty program is viewed as a strategic fiscal policy designed not only to increase regional revenue but also to ease the financial burden on the public, particularly among lower-income groups. This research employs a qualitative method with a descriptive approach to gain an in-depth understanding of the implementation process and policy impacts. Data were collected through in-depth interviews with SAMSAT officials and taxpayers, direct field observations, and document analysis. The data were analyzed using the Miles and Huberman interactive model, supported by source triangulation to ensure validity. The findings indicate that the implementation was supported by digital service innovations such as SMS Push and WhatsApp Push, incentives including fine elimination and an Umrah lottery, as well as law enforcement strategies like joint operations and layered warning letters. Overall, taxpayer responses were positive, as reflected in increased compliance, although potential moral hazard may arise if the program is implemented repeatedly.
Co-Authors Rahma Ulfa Maghfiroh