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Efek Pemutihan Pajak Kendaraan Bermotor dan Penerapan Pembayaran Pajak Online Kendaraan Bermotor pada Kepatuhan Wajib Pajak Kendaraan Bermotor

Year: 2025

Type: article

Abstract: Tax relief and the ease of the tax payment process are factors expected to enhance taxpayer compliance. This study aims to examine the effect of Vehicle Tax Bleaching and the implementation of online vehicle tax payments on the compliance of motor vehicle taxpayers. This study uses a quantitative approach and the data used in this research is primary data by distributing questionnaires to 100 motor vehicle taxpayers in the city of Surabaya. This study uses the purposive sampling method with SmartPLS 3.0 to conduct data analysis. The results of this study explain that Vehicle Tax Bleaching does not have an impact on motor vehicle taxpayer compliance, whereas the implementation of online motor vehicle tax payments does have an impact on taxpayer compliance.

Source: Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah

DOI: 10.47467/alkharaj.v7i9.9974

Authors: Zana Zhafirah Kusuma Adjie, Aisyahturrahmi Aisyahturrahmi

Institution: Universitas Negeri Surabaya

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4414783182

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