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All Journal Jurnal AKMAMI (Akuntansi Manajemen Ekonomi)
Aryanti , Yunita
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Economics, Econometrics & Finance

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PENGURANGAN PAJAK DAN SOSIALISASI PENDAPATAN PAJAK PAJAK KENDARAAN BERMOTOR MELALUI KEPATUHAN WAJIB PAJAK Ritonga, Pandapotan; Yustriawan, Dian; Anggreani, Tuti; Aryanti , Yunita
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 7 No. 1 (2026): januari
Publisher : CERED Indonesia Institute

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Abstract

Objective - This study aims to investigate and assess the impact of the Tax Amnesty Program and Tax Socialization on Motor Vehicle Tax Revenue and taxpayer compliance as a mediator. This quantitative study uses a questionnaire to collect information from 100 taxpayers. The data were analyzed using the SmartPLS 4.0 Structural Equation Model. Findings - This study concludes that the tax amnesty program is significantly influenced by revenue. Motor vehicle tax, tax socialization has a significant effect on motor vehicle tax revenue, the tax amnesty program does not have a significant effect on taxpayer compliance, tax socialization has a significant effect on taxpayer compliance, taxpayer compliance does not have a significant impact on motor vehicle tax revenue, tax amnesty program, and tax socialization do not have a significant impact on motor vehicle tax revenue through taxpayer compliance. Originality - This study investigates taxpayer issues that significantly and broadly affect motor vehicle tax revenue. This study also offers a deeper understanding of the relationship between the tax amnesty program, tax socialization, taxpayer compliance, and tax revenue..
Co-Authors Anggreani, Tuti Pandapotan Ritonga, Pandapotan Yustriawan, Dian