THE IMPACT OF THE TAX AMNESTY PROGRAM AND NAME TRANSFER FEE EXEMPTION ON THE COMPLIANCE OF MOTOR VEHICLE TAXPAYERS IN BULELENG REGENCY
Keywords:
tax amnesty program, name transfer fee exemption, taxpayer complianceAbstract
This study aims to analyze the effect of the Tax Amnesty Program and the Name Transfer Fee Exemption on the compliance of motor vehicle taxpayers. This research employed a causal quantitative design. The population in this study consisted of all motor vehicle taxpayers registered at the Regional Technical Implementation Unit (UPTD) of the Bali Provincial Revenue and Levy Service in Buleleng Regency, totaling 526,741 taxpayers. The number of samples was determined using the Slovin formula, resulting in 228 respondents. The findings reveal that the Tax Amnesty Program has a positive and significant effect on motor vehicle taxpayer compliance, and the Name Transfer Fee Exemption also has a positive and significant effect on motor vehicle taxpayer compliance.
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