MOTOR VEHICLE TAX ADMINISTRATION AND TAXPAYER COMPLIANCE: A STUDY OF LOCAL TAXPAYERS IN YOGYAKARTA
Keywords:
System Collection Tax Vehicle Motorized (PKB), Compliance Must Tax , SAMSAT Service AroundAbstract
Objective research This is a technique for collecting the motor vehicle tax (PKB) in Yogyakarta against the obedience tax. Method analysis It employs quantitative research techniques. The primary and secondary data used in this study are from the same source. Use a survey to gather research data. Using non-probability methodologies, this study sampled up to 100 PKB Samsat taxpayers who were traveling in Region II Kawaluyaan Yogyakarta City. Descriptive and regression analyses were used to analyze the data. The study's findings show that the motor vehicle tax collection system (PKB) has a positive and significant impact on tax compliance in the city of Yogyakarta, with the system variable motor vehicle tax collection (PKB) having an overall influence of 83.6% and the remaining variable other having an influence of 16.4% that was not observed in the study
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