STRATEGI DAN MOTIVASI UNTUK MENINGKATKAN KEPATUHAN PAJAK KENDARAAN BERMOTOR PAJAK MASYARAKAT DI DKI JAKARTA

This research aims to determine the effect of motor vehicle tax waiver policy, Transfer of Title Fee Exemption, E-Samsat System, and Motivation on vehicle tax payer compliance in DKI Jakarta. A quantitative methodological framework was adopted, involving the administration of questionnaires to a sample of 146 vehicle proprietors. The data was subjected to multiple linear regression analysis for comprehensive evaluation. The findings indicate that the motor vehicle tax waiver policy, Transfer of Title Fee Exemption, and motivational factors exert a positive influence on the compliance of vehicle taxpayers. Nevertheless, while the Transfer of Title Fee Exemption demonstrates a positive yet statistically insignificant effect, the E-Samsat System exhibits an insignificant impact on the compliance of vehicle taxpayers

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Publication Details

Journal
Current Jurnal Kajian Akuntansi dan Bisnis Terkini
Published
2024-11-30
DOI
https://doi.org/10.31258/current.5.3.489-502
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00

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article

STRATEGI DAN MOTIVASI UNTUK MENINGKATKAN KEPATUHAN PAJAK KENDARAAN BERMOTOR PAJAK MASYARAKAT DI DKI JAKARTA

Febriani Cristina Susianti Magdalena, Ferawati Ferawati
Current Jurnal Kajian Akuntansi dan Bisnis Terkini
Taxation and Compliance Studies
article

STRATEGI DAN MOTIVASI UNTUK MENINGKATKAN KEPATUHAN PAJAK KENDARAAN BERMOTOR PAJAK MASYARAKAT DI DKI JAKARTA

Febriani Cristina Susianti Magdalena, Ferawati Ferawati
article en

Abstract

This research aims to determine the effect of motor vehicle tax waiver policy, Transfer of Title Fee Exemption, E-Samsat System, and Motivation on vehicle tax payer compliance in DKI Jakarta. A quantitative methodological framework was adopted, involving the administration of questionnaires to a sample of 146 vehicle proprietors. The data was subjected to multiple linear regression analysis for comprehensive evaluation. The findings indicate that the motor vehicle tax waiver policy, Transfer of Title Fee Exemption, and motivational factors exert a positive influence on the compliance of vehicle taxpayers. Nevertheless, while the Transfer of Title Fee Exemption demonstrates a positive yet statistically insignificant effect, the E-Samsat System exhibits an insignificant impact on the compliance of vehicle taxpayers

Current Jurnal Kajian Akuntansi dan Bisnis TerkiniVol. 5(3)
Krida Wacana Christian University (ID)
Universitas Riau
Openalex Percentile: Top 69%
Taxation and Compliance Studies
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STRATEGI DAN MOTIVASI UNTUK MENINGKATKAN KEPATUHAN PAJAK KENDARAAN BERMOTOR PAJAK MASYARAKAT DI DKI JAKARTA — Febriani Cristina Susianti Magdalena, Ferawati Ferawati · Current Jurnal Kajian Akuntansi dan Bisnis Terkini (2024) | TGRS Research Map | TGRS