Skripsi
PENGARUH PEMUTIHAN PAJAK KENDARAAN BERMOTOR DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK KENDARAAN PROVINSI SUMATERA SELATAN (Studi Kasus Pada Badan Pendapatan Daerah Provinsi Sumatera Selatan)
This study aims examine the effect of motor vehicle tax bleaching and taxpayer compliance on vehicle tax revenue. The object of this research is motor vehicle taxpayers at the Regional Revenue Agency of South Sumatra Province in 2024. This research uses a quantitative approach with the type of data in the form of secondary data. Secondary data in this study are in the form of taxpayers who participate in tax bleaching, compliant vehicle taxpayers, and vehicle tax revenue. The analysis was conducted using multiple linear regression techniques with the SPSS version 26 as the analytical tool. The results of this study show that motor vehicle tax bleaching and taxpayer compliance have a positive effect on vehicle tax revenue.
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