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

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.