Taxpayer Awareness, Subjective Norms, Field Raids, and Tax Bleaching of Motor Vehicle Taxpayers compliance

I Made Lopa Rustiana (Faculty of Economics and Business, Universitas Udayana, Indonesia)
Ni Ketut Lely Aryani Merkusiwati (Faculty of Economics and Business, Universitas Udayana, Indonesia)

E-Jurnal Akuntansi
Vol. 33 No. 7 (2023)

The City of Denpasar has the highest number of motorized vehicles inthe Province of Bali and has had an increasing tax arrears over the lastthree years. This is one of the indications that taxpayer compliance inthe city of Denpasar has decreased. The aim of the study was to obtainempirical evidence regarding the effect of taxpayer awareness, subjectivenorms, field raids, and tax deductions on motor vehicle tax compliancein the city of Denpasar. The sampling method used was accidentalsampling with a sample of 100 respondents calculated using the slovinformula. Data collection using a questionnaire. The data analysistechnique used is multiple linear regression. The results showed thattaxpayer awareness, subjective norms, field raids, and PKB bleachinghad a positive effect on motor vehicle taxpayer compliance in DenpasarCity.