Abstract :
This study aims to determine the effectiveness of the motor vehicle tax whitening program in increasing tax revenue in Bengkalis Regency. This type of research uses mixed research methods (Mix Methods), namely qualitative research methods and quantitative research. Data collection techniques by means of documentation, interviews, and questionnaires. The results of this study show the development of motor vehicle tax revenues during the 2019-2021 motor vehicle tax whitening program. The development of motor vehicle tax revenue fluctuates
from year to year. Motor vehicle tax revenue is influenced by public awareness in
paying taxes. Efforts made by the government in increasing tax revenue are by
making a tax whitening program policy. The tax revenue after the tax whitening
program has been able to increase motor vehicle tax revenues. Regarding the
effectiveness of the tax whitening program, researchers using the indicators
proposed by Budiani (2007) have been effective. It can be seen that each indicator
of program effectiveness has been achieved.