Mufidah, Salma Fitria (2026) PENGARUH PROGRAM PEMUTIHAN PAJAK, PEMBEBASAN BEA BALIK NAMA DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA SURABAYA. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of the Tax Amnesty Program, motor vehicle title transfer fee exemption (bbnkb), and tax socialization on motor vehicle taxpayer compliance in Surabaya. The study employs a quantitative approach based on the Theory of Planned Behavior (TPB). Data were collected via questionnaires distributed to 140 motor vehicle taxpayers in Surabaya using a convenience sampling technique. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that the Tax Amnesty Program and the BBNKB waiver do not have a significant effect on taxpayer compliance. Conversely, tax socialization have a positive and significant influence on motor vehicle taxpayer compliance. These findings suggest that increasing taxpayer compliance is more effectively achieved through continuous tax outreach and education rather than through temporary tax incentive policies. Therefore, the local government needs to optimize the implementation of tax outreach activities to enhance the awareness and compliance of motor vehicle taxpayer. Keywords: Tax Amnesty Program, Motor Vehicle Title Transfer Fee Exemption, tax socialization, Taxpayer Compliance, Motor Vehicle Tax.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Salma mufidah | ||||||||
| Date Deposited: | 08 Jul 2026 04:20 | ||||||||
| Last Modified: | 08 Jul 2026 04:36 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54814 |
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