The Effect of Bleaching Program, Awareness and Sanctions on Compliance of Motor Vehicle Taxpayers in Cirebon City
DOI:
https://doi.org/10.38035/jafm.v6i3.2165Keywords:
Taxpayer Compliance, Bleaching Program, Awareness, Sanctions, Motor VehiclesAbstract
This study aims to know the impact of bleaching program, awareness and sanctions on the compliance of motor vehicle taxpayers in the city of Cirebon. This quantitative study used multiple linear regression analysis with SPSS 26. Four hundred respondents were selected at random and given a questionnaire. The participants in this study were individuals who owned a registered motor vehicle at the SAMSAT Cirebon City. The findings showed that the only variable that significant and positive affected taxpayer compliance was awareness. Meanwhile, there was no visible impact from the sanctions and bleaching program factors. In addition to offering guidance for future academics who wish to expand their research by incorporating other, more varied variables, it is hoped that the findings of this study will be taken into account by relevant institutions when they formulate policies to improve taxpayer compliance.
References
Abdi, A., & Faisol, I. (2023). Pengaruh Pemutihan Pajak, Samsat Keliling, E-SAMSAT, Sanksi Pajak dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Bangkalan. Neo-Bis, 12, 91–108.
Aprilianti, A. A. (2021). Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Instensif Pajak, dan Sistem E-SAMSAT terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Masa Pandemi COVID-19. ASSETS, 11(1), 1–20.
Babro Valentina, A., Kepramareni, P., & Luh gede Mahayu Dicriyani, N. (2022). FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR. Jurnal KRISNA: Kumpulan Riset Akuntansi, 14(1), 150–161. https://ejournal.warmadewa.ac.id/index.php/krisna
Cendana, M., & Pradana, B. L. (2021). Analisis Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Wajib Pajak terhadap Kepatuhan dalam Membayar Pajak Kendaraan Bermotor (PKB) di Wilayah DKI Jakarta. Jurnal Bina Akuntansi, 8(1), 22–33.
Efendy, & Tipa, H. (2023). Pengaruh Tingkat Pengetahuan, E-samsat, Sanksi Pajak, dan Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. ECo-Buss, 6, 301–314.
Evelyna, F. (2021). Theory of Planned Behavior untuk Memprediksi Niat Pembelian Tiket secara Online pada Generasi Milenia. JBMA, VIII(1), 1–19.
Hamidi, R., & Rivandi, M. (2023). Kepatuhan Wajib Pajak dan Pemutihan Pajak terhadap Penerimaan Pajak Kendaraan Bermotor pada Samsat Padang Pariaman. Jurnal Mutiara Ilmu Akuntansi (JUMIA), 1(2), 297–309.
Hendika Arfiyanti, D., & Syaiful Akbar, F. (2024). Pengaruh Program Pemutihan, Kesadaran Wajib Pajak, dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi pada Wajib Pajak di Kantor SAMSAT Surabaya Timur). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 8(2), 1574–1590.
Kennard. (2024, December 3). Solusi Peningkatan Penerimaan Pajak Indonesia menurut OECD Economic Survei. https://artikel.pajakku.com/solusi-peningkatan-penerimaan-pajak-indonesia-menurut-oecd-economic-survey-2024/
Leo, M., & Alimuddin, I. (2023). PENGARUH DIGITALISASI PEMBAYARAN PAJAK, TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM KOTA BAUBAU. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 9(2), 520–532.
Masur, G. C., & Rahayu, Y. (2020). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Ilmu Dan Riset Akuntansi, 9(3), 1–17.
Muhamad wildan. (2024, September 11). Pajak Kendaraan Bisa Naik Rp34,27 Triliun Jika Semua Tunggakan Ditagih .
Novina Herawati, L., & Hidayat, V. S. (2022). Pengaruh Penerapan E-Samsat Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Di Samsat Kota Cimahi). Jurnal Pendidikan Akuntansi (JPAK), 10(1), 2722–7502.
Pranata, A., Nurmala, & Arifin, M. (2022). Pengaruh Kesadaran Wajib Pajak, Sanksi, dan Pemutihan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi pada Badan Pendapatan Daerah Provinsi Sumatera Selatan). Jurnal Akuntansi, 14(2), 319–329.
Saputri, D. A., & Anisa, N. (2020). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Sistem SAMSAT Drive Thru terhadap Kepatuhan Wajib Pajak dalam membayar Pajak Kendaraan Bermotor pada SAMSAT Bandar Lampung. Jurnal Manajemen Bisnis Syariah, 2, 59–70.
Sugiyono. (2021). Metode Penelitian Pendidikan (A. Nuryanto, Ed.; 3rd ed., p. 149). ALFABETA.
Utomo, G. (2021). Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, dan Program Pemutihan Pajak Kendaraan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Ilmu Dan Riset Manajemen, 10(4), 1–21.
Widajantie, T., & Anwar, S. (2020). Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Kesadaran Wajib Pajak, Sosialisasi Pajak dan Pelayanan terhadap Kepatuhan Wajib Pajak kendaraan Bermotor (Studi pada Kantor Bersama SAMSAT Surabaya Selatan). BAJ (Behavorial Accounting Journal), 2, 129–143.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Nur Rafa Faridah, Zahwa Qomalasari, Aoliyah Firasati
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Journal of Accounting and Finance Management (JAFM) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Journal of Accounting and Finance Management (JAFM).
