Abstract. The motor vehicle tax amnesty program is a regional government policy aimed at encouraging taxpayers to fulfill their tax obligations, particularly those who are in arrears. This study aims to analyze the role of the motor vehicle tax amnesty program in increasing local revenue in the City of Sukabumi. A descriptive qualitative method was used, with data collected through observation. The results indicate that the implementation of the tax amnesty program has had a positive impact on increasing the number of taxpayers who settled their tax arrears and has significantly contributed to the growth of local revenue from the motor vehicle tax sector. The program also enhanced public awareness regarding timely tax payment. Therefore, the motor vehicle tax amnesty program can be considered effective as a short-term strategy to optimize local revenue, although follow-up policies are still needed to maintain long-term tax compliance.
Keywords: tax amnesty, motor vehicle tax, local revenue, tax compliance
 
Abstrak. Program pemutihan pajak kendaraan bermotor merupakan salah satu kebijakan pemerintah daerah yang bertujuan untuk mendorong wajib pajak dalam memenuhi kewajiban perpajakannya, terutama bagi pemilik kendaraan yang menunggak pajak. Penelitian ini bertujuan untuk menganalisis peran program pemutihan pajak kendaraan bermotor dalam meningkatkan pendapatan asli daerah (PAD) di Kota Sukabumi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan teknik pengumpulan data melalui studi observasi. Hasil penelitian menunjukkan bahwa pelaksanaan program pemutihan pajak memberikan dampak positif terhadap peningkatan jumlah wajib pajak yang membayar tunggakan, serta berkontribusi signifikan terhadap peningkatan PAD dari sektor pajak kendaraan bermotor. Program ini juga mampu meningkatkan kesadaran masyarakat dalam membayar pajak secara tepat waktu. Dengan demikian, program pemutihan pajak kendaraan bermotor dapat dikatakan efektif sebagai strategi jangka pendek untuk mengoptimalkan penerimaan daerah, meskipun tetap diperlukan kebijakan lanjutan guna menjaga kepatuhan pajak dalam jangka panjang.
Kata kunci: pemutihan pajak, pajak kendaraan bermotor, pendapatan daerah, kepatuhan pajak

Poverty has become a quite burdensome economic challenge for developing countries. In addition, poverty is also closely linked to inequality. In Indonesia, poverty is one of the economic challenges that is difficult to face to date. This study examines the effect of Investment, TPT and UMR on poverty in West Sumatra in 2010-2024. The data used are secondary time series data obtained through the BPS website. The analysis method used is the multiple regression analysis method using the E-views tool. The results of the study show that Investment has a significant negative effect on poverty, the Open Unemployment Rate has a positive effect, but is not significant on poverty, and UMR has a significant negative effect on poverty. Simultaneously, these three variables have a significant effect on poverty.

This research aims to determine the influence of land area, capital and labor on the income of pineapple farmers in Central Panai District, Labuhan Batu Regency. Sample used was 95 respondents. The data collection techniques used were observation, interviews and questionnaires. The data analysis technique used is a multiple linear regression model and hypothesis testing using the t test, F test and coefficient of determination. Previously the data had been tested using validity tests, reliability tests and classical assumption tests. Data processing uses the SPSS 16.0 for Windows program. The results show that land area has a significant effect on the income of pineapple farmers in Panai Tengah District, Labuhanbatu Regency, Capital has a significant effect on the income of pineapple farmers in Panai Tengah District, Labuhanbatu Regency, Labor has a significant effect on the income of pineapple farmers in Panai Tengah District, Labuhanbatu Regency, Luas Land, Capital and Labor have a significant influence on the income of pineapple farmers in Panai Tengah District, Labuhanbatu Regency.