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All Journal Jurnal Kewirausahaan dan Inovasi Jurnal Ekonomi Islam, Akuntansi, dan Manajemen
Sarma, Dimas Titan Putra
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Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Ekonomi Islam, Akuntansi, dan Manajemen

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Factors That Do Not Influence Public Non-Compliance in Paying Motor Vehicle Taxes Susena , Karona Cahya; Sarma, Dimas Titan Putra; Hidayah , Nenden Restu; Wijaya , Ermy
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i3.247

Abstract

Motor vehicle tax (PKB) is an important source of regional income in supporting development and public services. However, public non-compliance in paying motor vehicle taxes is still a major problem in various regions in Indonesia. This article aims to identify factors that influence people's non-compliance in paying PKB, by referring to several case examples on the internet and various previous studies. The factors that will be discussed include economic, social, cultural aspects, as well as weaknesses in the existing tax administration system. In addition, an analysis of spelling and writing errors in the references used will be carried out to provide a clearer understanding of the errors that often occur in writing articles related to motor vehicle tax.
Co-Authors Ahmad Soleh Alvionah , Tia Andini , Puja Effendi , Yanto Gayatri, Ida Ayu Made Er Meytha Hidayah , Nenden Restu Karona Cahya Susena, Karona Cahya Nata , Fandwi Purnama , Sindi Ade Sapitri , Wulan Wijaya , Ermy