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All Journal Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Thensy, Velisya
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Economics, Econometrics & Finance

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Analisis pengaruh kesadaran wajib pajak, sanksi pajak, dan program pemutihan pajak terhadap kepatuhan pembayaran pajak kendaraan bermotor di Kota Malang: Introduction Thensy, Velisya; Gunarso, Pujo
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16721

Abstract

This study aims to analyze the effect of taxpayer awareness, tax sanctions, and tax amnesty programs on motor vehicle tax payment compliance in Malang City. The study employs a quantitative approach using primary data collected through questionnaires from 100 respondents. Data were analyzed using multiple linear regression. The results indicate that taxpayer awareness and tax sanctions have a positive and significant effect on compliance, while the tax amnesty program has no significant effect on motor vehicle tax payment compliance.
Co-Authors Pujo Gunarso, Pujo