The Determinants of Motor Vehicle Taxpayer Compliance: Evidence from Tax Socialization, Transfer Fee Exemption, and Tax Amnesty Policy

Dian Aura Ramadhani

doi:10.37058/acrow.v1i1.391

Authors

Dian Aura Ramadhani Siliwangi University

DOI:

https://doi.org/10.37058/acrow.v1i1.391

Keywords:

Tax Socialization, Tax Amnesty, Fiscal Incentives, Tax Payer Compliance, Behavioral Taxation

Abstract

This study examines the role of tax socialization, transfer fee exemption, and the motor vehicle tax amnesty program in enhancing taxpayer compliance. Using a quantitative approach, primary data were collected from 100 motor vehicle taxpayers in Tasikmalaya City through structured questionnaires. The data were analyzed using multiple linear regression to test both partial and simultaneous effects of the independent variables on taxpayer compliance.

The results reveal that tax socialization and the tax amnesty program have a positive and significant effect on taxpayer compliance, while transfer fee exemption does not show a significant influence. Simultaneously, all variables significantly affect taxpayer compliance, indicating that a combination of educational and fiscal policies remains relevant. However, the explanatory power of the model suggests that other behavioral and institutional factors also play an important role.

These findings support the Theory of Planned Behavior by highlighting that taxpayer compliance is not solely driven by economic incentives but also by cognitive and social factors. This study contributes to the literature by emphasizing the importance of integrating behavioral approaches with fiscal policies to achieve sustainable compliance. Practically, the results suggest that policymakers should prioritize tax education and strategic communication, while designing incentive programs more selectively to avoid dependency effects.

References

Achmari, N. S., & Noor, A. (2023). Pengaruh Relaksasi Pajak, Sosialisasi Pajak, dan Pelayanan Pajak Terhadap Kepatuhan WPKB di Kalimantan Timur. Jurnal Akuntansi Dan Keuangan, 20(2), 283–294.

Ajhari, R. F., & Hendaris, B. (2025). The Influence of Tax Socialization and Tax Amnesty Programs on Vehicles Taxpayer Compliance. Journal of Economic, Business and Accounting, 8(2).

Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/https://doi.org/10.1016/0749-5978(91)90020-T

Ammy, B. (2023). Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama (BBN) Kendaraan Bermotor, dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan sebagai Variabel Moderating. Owner: Riset Dan Jurnal Akuntansi, 7(1), 173–183. https://doi.org/10.33395/owner.v7i1.1257

Anjaya, Y. P., Listyawati, I., & Kartika, E. (2023). Pengaruh Program Pemutihan Pembebasan Denda Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor (BBN-KB), Sosialisasi Perpajakan dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di SAMSAT Kota Semarang III. EBISTEK: Ekonomika, Bisnis Dan Teknologi, 6(1).

Arfiyanti & Akbar. (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.

Badan Pendapatan Daerah Jawa Barat. Peraturan Daerah Jawa Barat . , Pub. L. No. 9 (2023). Indonesia.

Badan Pendapatan Derah Jawa Barat. (2025). Jumlah Denda Pajak Kendaraan Bermotor di Kota Tasikmalaya. Jawa Barat. Retrieved from https://opendata.jabarprov.go.id/id/dataset/jumlah-pajak-dan-denda-kendaraan-bermotor-berdasarkan-jenis-pajak-kendaraan-bermotor-pkb-di-jawa-barat

Ghozali, I. (2020). 25 Grand Theory (Teori Besar Ilmu Manajemen, Akuntansi, dan Bisnis). Semarang: Yoga Pratama.

Karimah, S., & Faisol, Moh. (2023). Insentif Pemutihan Denda Pajak dan Pembebasan Bea Balik Nama Kendaraan Bermotor: Meringankan atau Memanjakan? InFestasi, 19(1), 61–73. https://doi.org/10.21107/infestasi.v19i1.19801

Kusasih, J. S. M., & Kustiningsih, N. (2023). Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan bermotor. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 3(2), 516–527.

Nurulliah, N. (2025, February 6). 5,4 Juta Kendaraan Belum Bayar Pajak Kendaraan Bermotor di Jabar.

Pemerintah Daerah Provinsi Jawa Barat. Keputusan Gubernur Jawa Barat Tentang Pembebasan Tunggakan Atas Pokok dan Denda Pajak Kendaraan Bermotor. , Pub. L. No. No. 970/Kep.154-Bapenda/2025 (2025). Indonesia.

Pemerintah Provinsi Jawa Barat. Peraturan Gubernur Jawa Barat Nomor 2 Tahun 2020. , Pub. L. No. 2 (2020). Indonesia.

Pemerintah Pusat. Undang-Undang (UU) Nomor 28 Tahun 2007 Tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan. , Pub. L. No. 28 (2007). Indonesia.

Pemerintah Pusat. Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah. , Pub. L. No. 28 (2009). Indonesia.

Pemerintah Pusat. Undang-Undang (UU) Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah. , Pub. L. No. 23 (2014). Indonesia.

Rahayu, C., & Amirah, D. (2018). Studi Kasus Pada Kantor Bersama Sistem Administrasi Manunggal Satu Atap (SAMSAT) Kabupaten Brebes. PERMANA, 10(2), 142–155.

Sari. (2021). Pengaruh Program Pemutihan Denda Pajak Kendaraan bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, Sosialisasi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Denpasar.

Wardani, D. K., & Wati, E. (2018). The Effect of Tax Socialization on Taxpayer Compliance with Knowledge as Intervening Variable. Jurnal Nominal, 7(1), 33–54.

Widajantie, T. D., & 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 (Behavioral Accounting Journal), 3(2), 129–143.