PENGARUH PROGRAM PEMUTIHAN DENDA PAJAK KENDARAAN BERMOTOR DAN PEMBEBASAN BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PENERIMAAN PAJAK PADA SAMSAT KABUPATEN MAJALENGKA

This research aims to determine (1) the Motor Vehicle Tax Fines Reduction Program and the Exemption of Motor Vehicle Title Fees on Tax Revenue at SAMSAT in Majalengka Regency, and (2) the influence of the Motor Vehicle Tax Fines Reduction Program and the Exemption of Motor Vehicle Title Transfer Fees on Tax Revenues on SAMSAT Majalengka Regency both partially and simultaneously. This type of research is quantitative research using survey methods. The sampling technique used was Incidental Sampling. Data collection was carried out by distributing questionnaires to 100 motor vehicle taxpayers registered with SAMSAT Majalengka Regency. The data analysis technique used in this research is multiple linear regression analysis using the IBM SPSS Version 25 program. The results of this research show that the Motor Vehicle Tax Penalty Reduction Program and Motor Vehicle Title Transfer Fee Exemption are said to be good with each variable having a score of 1.903 and 1,941, and Motor Vehicle Tax Revenue is said to be good with a score of 2,038. The Motor Vehicle Tax Penalty Reduction Program partially has a significant effect on Tax Revenue as proven by the value tcount > ttable (6.960 > 1.66), Exemption from Transfer of Motor Vehicle Title Fee has a significant effect on tax revenue as proven by the value tcount > ttable (3.773 > 1.66) . Simultaneously, the Motor Vehicle Tax Fine Reduction Program and the Exemption of Motor Vehicle Title Transfer Fees have a significant effect on Motor Vehicle Tax Revenue at SAMSAT Majalengka Regency as proven by the value Fcount > Ftable (28.012 > 2,70).

Keywords: Motor Vehicle Tax Fines Reduction Program, Exemption of Motor Vehicle Title Transfer Fees, Tax Revenue.