
doi: 10.21070/ups.966
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.
tax sanction, exemption of transferable duty, online taxi bike, socialisation of taxation, Motorbike taxpayer compliance, taxpayer awareness
tax sanction, exemption of transferable duty, online taxi bike, socialisation of taxation, Motorbike taxpayer compliance, taxpayer awareness
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