Taxpayer Compliance in Paying Motor Vehicle Tax at Pesawaran Regency
1Intannia Lestari, 2Mahrinasari MS, 3Dorothy Rouly Haratua Pandjaitan
1,2,3Faculty of Economics and Business, University of Lampung
https://doi.org/10.47191/jefms/v6-i11-13ABSTRACT:
The results of this study aim to determine tax compliance behavior using the theory of planned behavior towards motor vehicle taxes in the Pesawaran Regency. Furthermore, several factors are thought to influence tax compliance behavior, namely, taxpayer attitudes, trust in government, and tax information. The population in the study was motor vehicle taxpayers in Pesawan Regency, who were sampled using the purposive sampling technique of 343 respondents. Subsequently, data processing was performed by structural equation modeling analysis using the LISREL application. The results showed that tax compliance intentions were more influenced by trust in the government than by tax information and taxpayer attitudes. Tax compliance behavior is influenced more by tax compliance intentions than by tax information. This shows that taxpayers’ motivation to pay taxes increases their tax compliance. Furthermore, the tax bleaching policy strengthens the relationship between taxpayer attitudes towards tax compliance intentions, trust in the government towards tax compliance intentions, and tax information towards tax compliance intentions. The tax bleaching policy is a promotional part of marketing adopted in this study to explain the role of tax bleaching, which can increase taxpayers’ tax payments.
KEYWORDS:
attitude, trust, tax information, behavioral intention, behavior, promotion
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