The Influence Of Quality Of Service, Motor Vehicle Tax Breaking Program, Motor Vehicle Tax Exemption And Vehicle Taxpayer's Awareness On Compliance To Pay Vehicle Tax In Bangka Beitung Islands Province

Abstract

This study aims to determine the effect of service quality, vehicle tax bleaching program, name reversal duty exemption program and taxpayer awareness on taxpayer compliance of motor vehicle owners in Bangka Belitung island province. This type of research is Quantitative research with data sources in this study are primary and secondary data. The sample in this study was 280 respondents. The data analysis method used is multiple linear regression analysis.

            Based on the results of the research that has been done, the following results were found; The vehicle tax bleaching program and the vehicle name return duty exemption program have a positive and significant effect on taxpayer compliance because these two variables are based on the intention and behavior of taxpayers because these two variables provide convenience and relief in terms of taxation, especially vehicle taxes to encourage public intentions so as to cause behavior to comply with all applicable tax and administrative rules. The quality of service and taxpayer awareness do not significantly affect taxpayer compliance because these two variables are based on the intention to pay vehicle tax based on internal and external factors of a taxpayer where the intention can cause someone's behavior to comply or not with motor vehicle tax.