Jurnal Ilmiah Raflesia Akuntansi
Vol 12 No 2 (2026): Jurnal Ilmiah Raflesia Akuntansi

Pengaruh Sanksi Pajak, Pemutihan Pajak, dan Kepercayaan kepada Pemerintah terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Ines Maulani (Universitas Pamulang)
Neneng Hasanah (Unknown)



Article Info

Publish Date
10 Oct 2026

Abstract

This study aims to examine empirically the effect of Tax Sanctions, Tax Amnesty,and Trust in Government on Motor Vehicle Taxpayer Compliance registered at the SAMSAT Depok II Cinere Office. This study uses a quantitative approach with primary data collected through questionnaires with a Likert scale from 1 to 5. The population consists of 406.326 motor vehicle taxpayers, with a sample of 100 respondents selected using the Slovin formula with an incidental sampling technique. Data analysis was performed using multiple linear regression with SPSS 25. The results show that simultaneously, Tax Sanctions, Tax Amnesty, and Trust in Government have a significant effect on Motor Vehicle Taxpayer Compliance. Partially, Tax Sanctions and Tax Amnesty have a positive and significant effect, while Trust in Government has no significant effect on Motor Vehicle Taxpayer Compliance.

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Journal Info

Abbrev

JIRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...