ANALISIS YURIDIS KEBIJAKAN PENGHAPUSAN SANKSI ADMINISTRASI PAJAK KENDARAAN BERMOTOR DALAM PERSPEKTIF KEPASTIAN HUKUM PROGRAM PEMUTIHAN - Muhammad Ilham Fauzi; Zulfikar Judge; Dyah Permata Budi; Annisa Fitria; Tuti Elawati (Smart Education, 2026)
Abstract: This study aims to analyze the legal framework governing the policy of eliminating administrative sanctions on Motor Vehicle Tax (PKB) through a tax amnesty program and its impact on taxpayer compliance and Regional Original Revenue (PAD) at the West Jakarta Samsat Office. The research applies theories of Administrative Law, particularly the General Principles of Good Governance, as well as public policy theory. A normative legal research method combined with an empirical approach was employed through literature review and interviews with relevant officials. The findings indicate that the policy has a clear legal basis in regulations concerning regional taxes and local government authority in tax administration. Its implementation involves the temporary removal of penalties for late tax payments. Empirical data show that the policy increases motor vehicle tax payments and contributes to higher regional revenue. The study concludes that the policy is effective in improving tax payments and regional revenue in the short term. However, its implementation should be selective and accompanied by strengthened tax administration systems to prevent a decline in taxpayer compliance in the long term. Keyword: motor vehicle tax, tax amnesty, regional original revenue. Abstrak: Penelitian ini bertujuan menganalisis pengaturan hukum kebijakan penghapusan sanksi administrasi Pajak Kendaraan Bermotor (PKB) melalui program pemutihan pajak kendaraan bermotor serta dampaknya terhadap kepatuhan wajib pajak dan Pendapatan Asli Daerah (PAD) di Samsat Jakarta Barat. Kajian dilakukan menggunakan teori Hukum Administrasi Negara, khususnya Asas-Asas Umum Pemerintahan yang Baik, serta teori kebijakan publik. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan empiris melalui studi kepustakaan dan wawancara. Hasil penelitian menunjukkan bahwa kebijakan penghapusan sanksi administrasi PKB memiliki dasar hukum yang jelas dalam peraturan mengenai pajak daerah dan kewenangan pemerintah daerah. Implementasinya dilakukan melalui penghapusan denda keterlambatan pembayaran pajak dalam periode tertentu. Secara empiris, kebijakan ini terbukti meningkatkan jumlah pembayaran PKB dan memberikan kontribusi terhadap peningkatan PAD. Meskipun efektif dalam meningkatkan penerimaan daerah dalam jangka pendek, kebijakan ini perlu diterapkan secara selektif dan disertai penguatan sistem administrasi perpajakan guna menjaga kepatuhan wajib pajak dalam jangka panjang. Kata kunci: pajak kendaraan bermotor, pemutihan pajak, pendapatan asli daerah.