TAXPAYERS' PERCEPTION OF THE MOTOR VEHICLE TAX WHITENING PROGRAM AND ITS IMPLICATIONS FOR COMPLIANCE INTENTIONS IN WEST JAVA
DOI:
https://doi.org/10.61141/pabean.v8i1.756Keywords:
Tax Compliance, Tax Amnesty Program, Motor Vehicle TaxAbstract
This study investigates how taxpayers perceive the motor vehicle tax amnesty program and its implications for compliance intentions in West Java. The study was conducted using a quantitative method with an explanatory research design. Data were collected through a questionnaire administered to 30 respondents who met specific criteria, then analyzed using simple linear regression via SPSS software version 27. The main findings indicate that perceptions of the tax amnesty program significantly influence taxpayers' compliance intentions. The coefficient of determination (R²) value of 0.722 indicates that 72.2% of the variation in compliance intentions can be explained by perceptions of the program. The most influential factors are perceptions of policy fairness, ease of implementation procedures, and perceived economic benefits. The better an individual's perception of the tax amnesty program, the higher their intention to comply with tax obligations. These results have important theoretical and practical implications. Theoretically, these findings strengthen the use of the Theory of Planned Behavior (TPB) in explaining tax compliance from a psychological perspective. From a policy perspective, the government needs to prioritize effective outreach and accessible services to ensure that the amnesty program has more than just short-term effects. The novelty of this research lies in its approach to analyzing taxpayers' psychological perceptions, which has rarely been the focus of attention in evaluating the success of motor vehicle tax amnesty policies.References
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