THE INFLUENCE OF THE MOTOR VEHICLE TAX COLLECTION SYSTEM (PKB) ON TAX COMPLIANCE IN THE CITY OF BANDUNG (CASE STUDY OF MOTORIZED VEHICLE TAXPAYERS IN MOBILE SAMSAT S ERVICES REGION I PAJAJARAN CITY OF BANDUNG)
Abstract
The purpose of this study was to determine the effect of a motor vehicle tax collection system (PKB) on taxpayer compliance in the city of Bandung. This research method uses quantitative research methods. The source of this research uses primary data and secondary data. This research data collection using a questionnaire. The sample of this research is 100 PKB taxpayers in Region I Pajadjaran City of Bandung using accidental sampling. Technique Data analysis was carried out by descriptive analysis and regression analysis. The results of this study indicate that there is a positive and significant effect between the implementation of the motor vehicle tax collection system (PKB) through mobile SAMSAT on taxpayer compliance in the city of Bandung, where the variable implementation of the motor vehicle tax collection system (PKB) through mobile SAMSAT services has an effect of 83.6% and the remaining 16.4% is influenced by other variables not observed in this study.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
An author who publishes in the Jurnal Darma Agung agrees to the following terms:
- Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
- Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.
- Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
