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Article . 2023 . Peer-reviewed
License: CC BY
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Taxpayer Awareness, Tax Penalty, Exemption Of Transfer Duty, And Taxation Socialization On Motor Vehicle Taxpayer Compliance (Studi On Online Ojek Drivers In Wonoayu District)

Kesadaran Wajib Pajak, Sanksi Pajak, Pembebasan Bea Balik Nama, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Pada Driver Ojek Online Di Kecamatan Wonoayu)
Authors: Yanuar Panghesti; Herman Ernandi;

Taxpayer Awareness, Tax Penalty, Exemption Of Transfer Duty, And Taxation Socialization On Motor Vehicle Taxpayer Compliance (Studi On Online Ojek Drivers In Wonoayu District)

Abstract

The tax sector generates significant revenue for local governments, with the motorbike tax constituting this. This study aimed to determine if taxpayer awareness, tax penalties, exemption from transfer fees, and socialisation of taxation affect motorbike taxpayer compliance. The research’s population comprised 33 respondents of taxi bike taxes online in Wonoayu sub-district. This study employed a descriptive quantitative design based on primary data collected through the distribution of questionnaires to direct respondents. The sampling utilised a non-probability sampling method. The data was analysed using multiple linear regression with data quality and hypothesis tests. The findings of this study indicated that taxpayer awareness, tax penalties, exemption from transfer fees, and tax socialisation affected motorbike taxpayer compliance. It is anticipated that the results of this study will serve as a reference and input for future researchers seeking to determine additional variables that will affect motorbike taxpayer compliance.

Keywords

tax sanction, exemption of transferable duty, online taxi bike, socialisation of taxation, Motorbike taxpayer compliance, taxpayer awareness

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average