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All Journal E-Jurnal Akuntansi
Gede Surya Wibawa
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Economics, Econometrics & Finance

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Taxpayer Interest in Paying Vehicle Tax Compliance Gede Surya Wibawa; Gayatri
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to obtain empirical data regarding taxpayer interest in fulfilling motor vehicle tax in the midst of the Covid-19 pandemic. Hypothesis testing is used to determine the effect of exogenous variables on endogenous variables through the use of SEM-PLS on 100 respondents determined through the purposive sampling method. The data analysis technique uses Structural Equation Modeling–Partial Least Square (SEM-PLS) with the SmartPLS3 application. The results of this research are the relaxation program for Motor Vehicle Tax and Motor Vehicle Title Fee, SAMSAT Corner, Taxpayer awareness has a positive influence on Taxpayer compliance, but the location variable has no effect on Taxpayer compliance.
Co-Authors Gayatri Gayatri Gayatri