Ruhuputty, Fadhel Azwin Jamal and Nangameka, Teresa I. (2025) PENGARUH PROGRAM PEMUTIHAN PAJAK TERHADAP EFEKTIVITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR DI KOTA AMBON. Diploma thesis, IPDN.
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Abstract
ABSTRACT Problem Statement/Background (GAP): Based on data from the Maluku Provincial Revenue Office, motor vehicle tax revenue in Ambon City for the period January to June 2024 has not reached the set target. From a revenue target of IDR 150 billion, realization by June 2024 only reached IDR 95 billion or approximately 63.33% of the target. This indicates a gap between revenue potential and realization that needs to be addressed. Purpose: To analyze the effectiveness of motor vehicle tax revenue through tax whitening schemes in Ambon City, focusing on program implementation impact on taxpayer compliance and regional revenue enhancement. Method: The study uses quantitative methods with a descriptive analytical approach and processes primary data from surveys of 200 taxpayers as well as secondary data from financial reports of the Ambon City Regional Revenue Agency. Data analysis uses multiple linear regression with SPSS 28. Result: The research results show that the tax amnesty program has a significant effect on tax revenue effectiveness in Ambon City, with a tax revenue increase of 16.2% after program implementation. The regression model shows that information clarity (X1.3) provides a positive and significant effect (Beta = 1.059, Sig. = 0.000), while socialization intensity (X1.1) has a negative effect (Beta = -0.314, Sig. = 0.000), indicating that information quality is more important than socialization quantity. Conclusion: The tax amnesty program has a positive and significant effect on the effectiveness of Motor Vehicle Tax revenue in Ambon City. The success of the program is not only determined by the frequency of socialization, but more by the clarity and quality of information conveyed to the community. Keywords: Tax Whitening, Motor Vehicle Tax, Tax Effectiveness, Regional Revenue, Taxpayer Compliance. ABSTRAK Permasalahan/Latar Belakang (GAP): Berdasarkan data dari Dinas Pendapatan Provinsi Maluku, penerimaan pajak kendaraan bermotor di Kota Ambon pada periode Januari hingga Juni 2024 belum mencapai target yang ditetapkan. Dari target penerimaan sebesar Rp 150 miliar, realisasi hingga Juni 2024 baru mencapai Rp 95 miliar atau sekitar 63,33% dari target. Hal ini mengindikasikan adanya kesenjangan antara potensi penerimaan dan realisasi yang perlu diatasi. Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh program pemutihan pajak terhadap efektivitas penerimaan pajak kendaraan bermotor di Kota Ambon. Metode: Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif analitis dan mengolah data primer dari survei terhadap 200 wajib pajak serta data sekunder dari laporan keuangan Badan Pendapatan Daerah Kota Ambon. Analisis data menggunakan regresi linear berganda dengan bantuan SPSS 28. Hasil/Temuan: Hasil penelitian menunjukkan bahwa program pemutihan pajak memiliki pengaruh signifikan terhadap efektivitas penerimaan pajak di Kota Ambon, dengan peningkatan penerimaan pajak sebesar 16,2% setelah implementasi program. Model regresi menunjukkan bahwa kejelasan informasi (X1.3) memberikan pengaruh positif dan signifikan (Beta = 1.059, Sig. = 0.000), sementara intensitas sosialisasi (X1.1) memiliki pengaruh negatif (Beta = -0.314, Sig. = 0.000), menunjukkan bahwa kualitas informasi lebih penting daripada kuantitas sosialisasi. Kesimpulan: Program pemutihan pajak berpengaruh positif dan signifikan terhadap efektivitas penerimaan Pajak Kendaraan Bermotor di Kota Ambon. Keberhasilan program tidak hanya ditentukan oleh frekuensi sosialisasi, tetapi lebih pada kejelasan dan kualitas informasi yang disampaikan kepada masyarakat. Kata kunci: Pemutihan Pajak, Pajak Kendaraan Bermotor, Efektivitas Pajak, Pendapatan Daerah, Kepatuhan Wajib Pajak.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Depositing User: | Administrasi Pemerintahan Daerah FMP |
| Date Deposited: | 19 Jun 2025 08:33 |
| Last Modified: | 19 Jun 2025 08:33 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/24738 |
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