Indonesian Journal of Social Research (IJSR)
Vol 2 No 2 (2020): Indonesian Journal of Social Research (IJSR)

Tax Compliance: Sanction and Awareness Perspective of Motor and Car Owners in Indonesia

Mas Nur Mukmin (Universitas Djuanda)
Siti Zuwariah (Universitas Djuanda)
Indra Cahya Kusuma (Universitas Djuanda)

Article Info

Publish Date
01 Sep 2020

Abstract

The low awareness of motor vehicle taxpayers in Indonesia is in contrast to the motor vehicle tax revenue in the Bogor regency, which always exceeds the target. This study aims to reveal this phenomenon by involving the awareness variable and tax sanctions on taxpayer compliance. This study uses quantitative methods to 400 motor vehicle taxpayers. Research shows that tax awareness and sanctions have a significant effect on taxpayer compliance. This research has also succeeded in revealing that the determination of the target of motor vehicle tax revenue in the Bogor regency is appropriate.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Indonesian Journal of Social Research (IJSR)
Website

Abbrev

IJSR

Publisher

Universitas Djuanda Bogor

Subject

Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Indonesian Journal of Social Research (IJSR), e-ISSN 2716-5191 is high quality open access peer reviewed research journal, published by Universitas Djuanda (UNIDA), and dedicated to publish significant research findings in the field of social sciences. The research data may come from experimental ...