This study aims to determine how the effect of the tax whitening program on taxpayer compliance in paying motor vehicle taxes at the Samsat Bersama office in Duri City. The population of this study is all individual taxpayers registered at the Joint Samsat Office of Duri City. The samples used in this study were 400 samples. In conducting this research, the method used by the author is a quantitative method by distributing questionnaires. The data obtained in this study were analyzed and processed using the SPSS version 25 program. The results of this study indicate that the effect of the tax whitening program has a significant effect on taxpayer compliance in paying motor vehicle taxes. By testing the partial hypothesis (t Test) the variable of the tax whitening program has a t-count value greater than t-table (0.098), and a significant value less than 0.05. The t-count value of the variable is (3.968) and the significance value is 0.000. This shows that there is a significant effect on taxpayer compliance at the Duri City Joint Samsat Office.
Keywords: Tax whitening program and taxpayer compliance.