PENGARUH SOSIALISASI PERPAJAKAN DAN PROGRAM PEMUTIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Authors

Reza Firmansyah Ajhari Universitas Achmad Yani
R. Budi Hendaris Universitas Achmad Yani

DOI:

https://doi.org/10.31539/costing.v8i2.15045

Keywords:

Tax Socialization, Tax Amnesty Program, Taxpayer Compliance.

Abstract

Kepatuhan wajib pajak merupakan faktor penting dalam peningkatan penerimaan pajak. Meskipun target penerimaan pajak kendaraan ber meningkat, jumlah kendaraan dengan tunggakan pajak terus bertambah setiap tahunnya. Oleh karena itu perlu dilakukan kajian intensif terhadap variabel-variabel yang mempengaruhi kepatuhan wajib pajak. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sosialisasi perpajakan dan program pemutihan pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Provinsi Jawa Barat. Teori yang digunakan pada penelitian ini adalah Teori Perilaku yang Direncanakan. Sampel pada penelitian ini menggunakan probability sampling dengan jumlah sampel sebanyak 100 wajib pajak yang terdaftar pada Kantor Samsat Provinsi Jawa Barat. Pengumpulan data dilakukan dengan menggunakan kuesioner dan dianalisis menggunakan pendekatan Structural Equation Model (SEM) dengan Partial Least Square (PLS). Hasil penelitian secara parsial menunjukkan bahwa sosialisasi perpajakan dan program pemutihan pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak kendaraan bermotor pada Kantor Samsat Provinsi Jawa Barat. Implikasi hasil penelitian ini menyatakan bahwa peningkatan pada sosialisasi perpajakan dan program pemutihan pajak akan berpengaruh pada peningkatan kepatuhan wajib pajak

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