Pengaruh Kebijakan Pemutihan dan Persepsi Keadilan Pajak Terhadap Kepatuhan Wajib Pajak di Kecamatan Katapang
DOI:
https://doi.org/10.55606/jurima.v6i1.6979Keywords:
Tax Amnesty Policy, Perceptions of Tax Fairness, Taxpayer Compliance TaxAbstract
West Java Province is a region with high economic activity and public mobility, requiring regional financing support to support development and public services. Motor vehicle tax is a crucial source of regional revenue. This study aims to determine the effect of the tax amnesty policy and perceptions of tax fairness on motor vehicle taxpayer compliance in Katapang District, Bandung Regency. This study used a quantitative approach with an explanatory method. From a population of 140,044, questionnaires were distributed to 100 motor vehicle taxpayer respondents selected using the Slovin formula. Data analysis techniques included descriptive analysis and verification analysis. The results showed that the tax amnesty policy significantly influenced motor vehicle taxpayer compliance in Katapang District, Bandung Regency. Meanwhile, perceptions of tax fairness did not significantly influence motor vehicle taxpayer compliance in Katapang District, Bandung Regency. Simultaneously, the tax amnesty policy and perceptions of tax fairness significantly influenced motor vehicle taxpayer compliance in Katapang District, Bandung Regency.
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