Pengaruh Pemutihan Pajak Kendaraan Bermotor terhadap Penerimaan Pajak Pajak Kendaraan Bermotor Di Provinsi Jawa Barat Periode 2019-2020

Fachrel Ichlas (Politeknik negeri Bandung)
Lili Indrawati (Politeknik Negeri Bandung)
Yanti Rufaedah (Politeknik Negeri Bandung)

Indonesian Accounting Research Journal
Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022)

This a study was conducted to measure how much influence there is in the implementation of the motor vehicle tax whitening program on motor vehicle tax receipts at the Regional Revenue Agency of West Java Province in 2019-2020. The analysis method uses classical assumption test, simple regression analysis, and hypothesis testing. Analysis of the processed data using the SPSS version 25.0 application. This study results that the abolition of motor vehicle tax has a significant effect on motor vehicle tax revenues. The magnitude of the effect of whitening motor vehicle taxes on motor vehicle tax revenues is 90%, while the remaining 10%’is influenced by other variables or factors not examined in this study.