Taxpayer compliance improvement strategy motor vehicles
North Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development problems in this region is the problem of poverty. The most reliable local revenue sector is the tax secto...
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| Format: | Article |
| Language: | English |
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Indonesian Institute for Counseling, Education and Therapy (IICET)
2023-03-01
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| Series: | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
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| Online Access: | https://jurnal.iicet.org/index.php/jppi/article/view/1941 |
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| _version_ | 1832584670474141696 |
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| author | Margareta Diana Pangastuti |
| author_facet | Margareta Diana Pangastuti |
| author_sort | Margareta Diana Pangastuti |
| collection | DOAJ |
| description | North Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development problems in this region is the problem of poverty. The most reliable local revenue sector is the tax sector, including motor vehicle tax. However, the facts on the ground show that the number of people who do not pay motor vehicle tax is still very high. This study aims to determine the partial and simultaneous effect of taxpayer awareness variables, service quality, taxpayer knowledge, taxpayer income and sanctions on taxpayer compliance and how to determine the right strategy in order to improve motor vehicle taxpayer compliance in Central Timor district. North. The analytical tools used are multiple linear regression and Process Hierarchical Analysis (AHP). The results showed that all variables had a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to improve motor vehicle taxpayer compliance is the application of E-Government. |
| format | Article |
| id | doaj-art-9d398b9b054143188540076f024630af |
| institution | Kabale University |
| issn | 2477-8524 2502-8103 |
| language | English |
| publishDate | 2023-03-01 |
| publisher | Indonesian Institute for Counseling, Education and Therapy (IICET) |
| record_format | Article |
| series | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| spelling | doaj-art-9d398b9b054143188540076f024630af2025-01-27T12:24:47ZengIndonesian Institute for Counseling, Education and Therapy (IICET)JPPI (Jurnal Penelitian Pendidikan Indonesia)2477-85242502-81032023-03-019123725110.29210/0202219411178Taxpayer compliance improvement strategy motor vehiclesMargareta Diana Pangastuti0Universitas TimorNorth Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development problems in this region is the problem of poverty. The most reliable local revenue sector is the tax sector, including motor vehicle tax. However, the facts on the ground show that the number of people who do not pay motor vehicle tax is still very high. This study aims to determine the partial and simultaneous effect of taxpayer awareness variables, service quality, taxpayer knowledge, taxpayer income and sanctions on taxpayer compliance and how to determine the right strategy in order to improve motor vehicle taxpayer compliance in Central Timor district. North. The analytical tools used are multiple linear regression and Process Hierarchical Analysis (AHP). The results showed that all variables had a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to improve motor vehicle taxpayer compliance is the application of E-Government.https://jurnal.iicet.org/index.php/jppi/article/view/1941awareness, taxpayer compliance, service quality, income, knowledge, sanctions |
| spellingShingle | Margareta Diana Pangastuti Taxpayer compliance improvement strategy motor vehicles JPPI (Jurnal Penelitian Pendidikan Indonesia) awareness, taxpayer compliance, service quality, income, knowledge, sanctions |
| title | Taxpayer compliance improvement strategy motor vehicles |
| title_full | Taxpayer compliance improvement strategy motor vehicles |
| title_fullStr | Taxpayer compliance improvement strategy motor vehicles |
| title_full_unstemmed | Taxpayer compliance improvement strategy motor vehicles |
| title_short | Taxpayer compliance improvement strategy motor vehicles |
| title_sort | taxpayer compliance improvement strategy motor vehicles |
| topic | awareness, taxpayer compliance, service quality, income, knowledge, sanctions |
| url | https://jurnal.iicet.org/index.php/jppi/article/view/1941 |
| work_keys_str_mv | AT margaretadianapangastuti taxpayercomplianceimprovementstrategymotorvehicles |