Jurnal AKMAMI (Akuntansi Manajemen Ekonomi)
Vol. 7 No. 1 (2026): januari

PENGURANGAN PAJAK DAN SOSIALISASI PENDAPATAN PAJAK PAJAK KENDARAAN BERMOTOR MELALUI KEPATUHAN WAJIB PAJAK

Ritonga, Pandapotan (Unknown)
Yustriawan, Dian (Unknown)
Anggreani, Tuti (Unknown)
Aryanti , Yunita (Unknown)



Article Info

Publish Date
02 Feb 2026

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..

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Journal Info

Abbrev

akmami

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) diterbitkan oleh Centre for Research and Development Indonesia (CERED Indonesia) bulan Juni dan bulan Desember dalam setahun. Jurnal AKMAMI adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademisi dan praktisi yang menaruh minat ...