THE EFFECT OF TAX AMNESTY, TAX SANCTIONS, AND PROGRESSIVE TAX RATES ON MOTOR VEHICLE TAXPAYER COMPLIANCE IN EAST JAKARTA CITY

Abstract

Motor vehicle taxpayer compliance is a crucial factor in increasing local tax revenue. Although the number of motor vehicle taxpayers in DKI Jakarta continues to rise, the level of tax payment compliance still faces various obstacles. Various policies, such as tax amnesty programs, the enforcement of tax sanctions, and progressive tax rates, are expected to improve taxpayer compliance. This study aims to analyze the influence of tax amnesty, tax sanctions, and progressive tax rates on motor vehicle taxpayer compliance in East Jakarta. The study utilizes a quantitative approach with primary data obtained through the distribution of questionnaires to 100 motor vehicle taxpayers registered at the East Jakarta SAMSAT Office. The sample was determined using the Slovin formula and analyzed using multiple linear regression analysis assisted by SPSS software. The results of the study show that tax amnesty has a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions also have a positive and significant effect on taxpayer compliance. Conversely, progressive tax rates do not have a significant effect on motor vehicle taxpayer compliance. These findings indicate that tax amnesty policies and strict enforcement of tax sanctions are more effective in driving taxpayer compliance compared to the implementation of progressive tax rates. Therefore, the local government needs to optimize the implementation of tax amnesty programs and the consistency of tax sanction enforcement to improve motor vehicle taxpayer compliance and local tax revenue.