Publisher

STIE YAISTIE YAI

Journal Jurnal Riset Akuntansi dan AuditingJurnal Riset Akuntansi dan Auditing Abstract

This study examines the effect of perceived fairness of the motor vehicle opsen tax on taxpayer compliance in Bekasi, while also considering the roles of fear of sanctions, tax burden, and transparency. The opsen tax is a newly implemented additional levy aimed at strengthening regional fiscal capacity. Using a quantitative approach, data were collected through a survey of 100 registered vehicle taxpayers in Bekasi and analyzed using multiple linear regression with SPSS. The novelty of this study lies in its empirical focus on the motor vehicle opsen tax, a policy implemented in Indonesia starting in 2025, which has received limited scholarly attention. The findings reveal that perceived tax fairness has a positive but statistically insignificant effect on compliance. In contrast, fear of sanctions, perceived tax burden, and transparency significantly influence taxpayer compliance. Simultaneously, all independent variables contribute significantly to compliance behavior. These results suggest that taxpayer compliance in the early implementation stage of the opsen tax is driven more by enforcement mechanisms and transparency than by perceived fairness alone. The study provides practical implications for local governments to enhance transparency, strengthen tax communication, and balance enforcement with trust-building strategies to improve regional tax compliance.

Conclusion

The study concludes that perceived fairness of the opsen tax does not significantly influence taxpayer compliance in Bekasi, while factors like sanctions, tax burden, and transparency do.The findings highlight the importance of enforcement and transparency in driving compliance during the initial implementation of the opsen tax.Therefore, local governments should prioritize enhancing transparency, strengthening tax communication, and balancing enforcement with trust-building strategies to improve regional tax compliance.

Future Research

Further research should investigate the long-term effects of the opsen tax on taxpayer behavior as perceptions of fairness evolve and the novelty of the tax diminishes. Additionally, a qualitative study exploring the specific reasons behind taxpayers perceptions of fairness and transparency could provide richer insights into the nuances of compliance in Bekasi. Finally, research could examine the impact of different communication strategies employed by the local government on shaping public perceptions of the opsen tax and fostering a greater sense of trust and willingness to comply, potentially including experiments to test the effectiveness of various messaging approaches. These studies should consider the socio-economic characteristics of Bekasi residents and the unique challenges of regional fiscal management in Indonesia to provide actionable recommendations for policymakers.

References

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2. Konsep Penelitian Kuantitatif: Populasi, Sampel, dan Analisis Data (Sebuah Tinjauan Pustaka) | Jurnal... doi.org/10.38035/jim.v3i1.504Konsep Penelitian Kuantitatif Populasi Sampel dan Analisis Data Sebuah Tinjauan Pustaka Jurnal doi 10 38035 jim v3i1 504
3. PENGARUH SISTEM PERPAJAKAN, KEADILAN PERPAJAKAN, RELIGIUSITAS PAJAK DAN SANSKI PAJAK TERHADAP PERSEPSI... ojspustek.org/index.php/SJR/article/view/905PENGARUH SISTEM PERPAJAKAN KEADILAN PERPAJAKAN RELIGIUSITAS PAJAK DAN SANSKI PAJAK TERHADAP PERSEPSI ojspustek index php SJR article view 905

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