Formosa Journal of Sustainable Research (FJSR)
Vol. 2 No. 7 (2023): July 2023

Analysis of Motorized Vehicle Taxpayer Compliance Before and During the Covid-19 Pandemic (Case Study of the East Java Provincial Government UPT Regional Revenue Agency. Sumenep Regional Revenue Management)

Fatima Azarha (Fakultas Ekonomi dan Bisnis Universitas Wiraraja)
Isnani Yuli Andini (Fakultas Ekonomi dan Bisnis Universitas Wiraraja)

Article Info

Publish Date
30 Jul 2023

Abstract

This researcher aims to analyze the compliance of motor vehicle tax payers before and during the covid-19 pandemic. In this study uses qualitative methods by analyzing data obtained from observations, interviews with key informants and supporting informants related to motor vehicle tax compliance. The data analysis technique used in this research is by using data reduction, data presentation and drawing conclusions. The results of this study indicate that motor vehicle taxpayer compliance is influenced by factors, namely tax knowledge, taxpayer awareness, economy, location, social distancing

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Journal Info
Formosa Journal of Sustainable Research (FJSR)
Website

Abbrev

fjsr

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Education Industrial & Manufacturing Engineering Social Sciences

Description

Formosa Journal of Sustainable Research (FJSR) is an open access and peer-reviewed journal, published by Formosa Publisher. FJSR aims to be a dissemination platform for research result from multidisciplinary research that covers the wide spectrum of research field such as education, including ...