Efektivitas Program Pemutihan Pajak Kendaraan Bermotor Daerah Kabupaten Tanah Datar

Abstract

This study aims to describe the effectiveness of the tax amnesty program for Motor Vehicle Tax (PKB) in Tanah Datar Regency, identify the factors influencing the success of the program, and explain the impact of this policy on taxpayer behavior. The background of the research stems from the low level of public compliance in paying PKB despite the continuous increase in the number of motor vehicles. The research method employed is qualitative with a descriptive approach, supported by quantitative data on PKBrevenue realization from 2022 to 2024. Research informants consist of Samsat officials, officers from the Regional Revenue Agency, and taxpayers. Data collection techniques include interviews, observations, and documentation studies, with data validity tested using source triangulation. The findings indicate that the tax amnesty program has a positive impact by increasing tax revenue, although its effectiveness remains suboptimal due to limited socialization, low taxpayer awareness, and unequal access to information. The program’s impact is evident in the increased participation of some taxpayers in settling overdue taxes, although revenue targets have not been fully achieved. This study highlights the need for morec omprehensive socialization strategies and stronger monitoring to ensure that the tax amnesty program effectively contributes to enhancing Regional Original Revenue.