Saputri, Diah Ayu Faraseptiana (2026) Persepsi Wajib Pajak atas Penerapan Opsen Pajak Kendaraan Bermotor: Studi Kasus di Kabupaten Madiun. D3 thesis, Universitas PGRI Madiun.
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Abstract
The Motor Vehicle Tax opsen policy, effective since January 2025 under Law No.1 of 2022 concerning Financial Relations between the Central Government and Regional Government (HKPD), while public misunderstandings have the potential to trigger noncompliance. This study aims to determine the perceptions of taxpayers in Madiun Regency regarding the implementation of the Motor Vehicle Tax (PKB) policy as well their understanding of its contribution to Local Revenue. The study employs Weiner’s attribution theory trough three dimensions locus of control, stability, and controllability as a framework for analyzing perceptions. The research uses a qualitative method with a case study approach at the Madiun Regency Local Revenue Agency (Bapenda), with data collected through semi structured interviews, observations, and documentation involving six taxpayers and one Bapenda empolyee. The results of the study indicate that taxpayers knowledge of the term PKB opsen remanis low due to a lack of public awareness campaigns, however, tax compliance remains high because it is driven by a sense of duty. This study concludes that tax compliance does not always correlate directly with taxpayers policy literacy.
| Item Type: | Thesis/Skripsi/Tugas Akhir (D3) |
|---|---|
| Kata Kunci: | Taxpayer perception; Opsen Motor Vehicle Tax; Attribution theory; Tax compliance; Local Revenue |
| Subjects: | A Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak |
| Depositing User: | FARASEPTIA AYU DIAH |
| Date Deposited: | 19 Aug 2026 03:26 |
| Last Modified: | 19 Aug 2026 03:26 |
| URI: | http://eprint.unipma.ac.id/id/eprint/9001 |
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