Abstract

This study discusses the implementation of the Motor Vehicle Tax (PKB) amnesty program

implemented by the Banjarmasin II Samsat Office (UPPD) during the 2023–2024 period as an

effort to improve taxpayer compliance. This program offers the elimination of administrative

sanctions for taxpayers in arrears, with the aim of accelerating the settlement of tax

obligations. The research focuses on program implementation, obstacles encountered in its

implementation, and its impact on taxpayer compliance. The methodology used is a qualitative

approach with descriptive methods. Data collection was conducted through interviews, direct

observation, and document review. The findings indicate that this program is effective in

increasing public awareness and compliance with taxes, as evidenced by the increase in

payment of arrears. However, several obstacles remain, including a lack of public

understanding of the program, limited communication media, and low levels of tax awareness

among some taxpayers. 

Keywords: Implementation of the Motor Vehicle Tax (PKB) amnesty program is being

implemented by the Banjarmasin II Samsat UPPD.