DETERMINANTS OF TAXPAYER COMPLIANCE TEST IN PAYING MOTOR VEHICLE TAX

Abstract

As one component of provincial taxes, motor vehicle taxes contribute significantly to local revenues. Properly increasing number of vehicles, the chances of the reception area of the motor vehicle tax sector also increased. However, these opportunities are often not followed by the community as a taxpayer compliance in implementing the obligation to pay taxes. In order to encourage tax compliance are a variety of innovative breakthroughs to optimize revenues from motor vehicle tax has been done by the government of West Nusa Tenggara province. This study aimed to obtain evidence regarding the factors that effect taxpayer compliance in paying taxes on motor vehicles. Some of the independent variables are the socialization of taxation, knowledge of taxations, income tax payers, service tax authorities and tax sanctions and on the other side, the dependent variable is the taxpayer compliance. The population is taxpayer motor vehicles registered in SAMSAT Mataram. Samples were taken using incidental method of non-probability sampling. The sample size is calculated by the Slovin formula, which produces 100 respondents. Data were analyzed by multiple linear regression. Results showed that simultaneously, socialization of taxation, knowledge of taxations, income taxpayer, service tax authorities, tax sanctions and interaction between knowledge of taxations and socialization of taxations significantly effect on motor vehicle tax compliance. Next, partially knowledge of taxations, service tax authorities, and tax sanctions, positive and significantly effect on taxpayer compliance, while socialization of taxation and income taxpayers are also not significantly positive effect on taxpayer compliance. Lastly, socialization of taxation is not a moderating variable in the relationship between knowledge of taxation and taxpayercompliance. The result showed that the socialization of taxation has not been able to independently to effect taxpayer compliance. This is an important note to the Department of Revenue as tax authorities and leading sector through an office reception area SAMSAT to further improve the socialization of taxation with more effective methods, that information and the message can be received and well understood by taxpayers, so it motivates taxpayers to be more obedient to pay taxes on motor vehicles.