DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI PROVINSI DIY

Ahyar, A. Md. Pjk., S.Pn, NIM.: 21208012003 (2024) DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI PROVINSI DIY. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Motor vehicle tax is one of the main sources of revenue for local governments in Indonesia, including the Special Region of Yogyakarta (DIY) province. The aim of this research is to examine the influence of variables such as attitude, subjective norm, behavioral control, taxpayer awareness, religiosity, service, and tax sanctions on compliance with motor vehicle taxpayers in the DIY province. The method employed in this study is quantitative, utilizing Partial Least Squares (PLS) analysis with the assistance of the SmartPLS 3 application. The sample size for this research comprises 150 motor vehicle taxpayers in the DIY province. The research findings indicate that attitude, behavioral control, taxpayer awareness, service, and sanctions variables have an impact on taxpayer compliance. Meanwhile, subjective norm and religiosity variables do not influence compliance with motor vehicle taxpayers in the DIY province.

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