Analysis of Motor Vehicle Tax Amnesty Policy Based on Bali Governor Regulation Number 40 of 2025 in Karangasem Regency
DOI:
https://doi.org/10.55927/k889m711Keywords:
Motor Vehicle Tax, Tax Amnesty, Bali Governor Regulation No. 40 of 2025Abstract
Motor Vehicle Tax plays a strategic role as the main source of Local Own-Source Revenue to support regional development. This study aims to analyze the implementation of tax amnesty policies based on Bali Governor Regulation No. 40 of 2025 in the One-Stop Integrated Administration System, better known as SAMSAT Karangasem, and to identify the supporting and inhibiting factors. Using a qualitative method with a case study approach, data was collected through observation, in-depth interviews, and documentation. The results of the study show that the implementation of the policy has been effective, with revenue realization reaching 110.61% of the set target. This success was supported by intensive communication through the WhatsApp Blast innovation and good inter-agency coordination. However, this policy has not been fully able to build sustainable compliance due to a decline in the compliance rate from 70% in 2024 to 65% in 2025, indicating the emergence of moral hazard where taxpayers tend to wait for the next amnesty program
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https://bali.bps.go.id/id/statistics-table/2/MjQ4IzI=/banyaknya-kendaraan-menurut-kabupaten-kota-di-provinsi-bali.html diakses pada tanggal 15 Oktober 2025
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