Pengaruh Pemutihan Pajak, Sosialisasi Pajak, Dan Kepatuhan Pajak Terhadap Motivasi Membayar Pajak Kendaraan Bermotor (Studi Empiris Samsat Jakarta Timur)

Abstract

This study is motivated by the low level of compliance in paying Motor Vehicle Tax (MVT) in Indonesia, particularly in East Jakarta, as indicated by the large number of vehicles that have not been re-registered and the untapped tax revenue potential estimated to reach IDR 1 trillion. Although various policies, such as tax amnesty programs, have been implemented, taxpayers’ motivation and awareness to fulfill their tax obligations in a timely manner remain weak and temporary. This study aims to examine the effect of tax amnesty, tax socialization, and tax compliance on the motivation to pay motor vehicle tax at the East Jakarta Samsat, both simultaneously and partially. This research employs a quantitative approach using an accidental sampling technique involving 100 respondents from a population of 1,120,078 active taxpayers. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with STATA software. The results show that simultaneously, tax amnesty, tax socialization, and tax compliance have a significant effect on the motivation to pay motor vehicle tax, with an F-statistic value of 16.70 (p-value 0.000) and a coefficient of determination (R²) of 34.30%. Partially, tax compliance has a positive and significant effect (β = 0.447; p-value = 0.000), while tax amnesty (β = 0.132; p-value = 0.273) and tax socialization (β = 0.203; p-value = 0.078) show positive but insignificant effects. This study concludes that tax compliance is the most dominant factor in increasing motivation to pay motor vehicle tax, indicating that intrinsic motivation in the form of taxpayer awareness and responsibility is more effective than external incentives alone.