PENGARUH POSTUR MOTIVASI, NORMA SUBYEKTIF, DAN KONTROL KEPERILAKUAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Abstract

The tendency of society in delaying the taxes payment is increasing during this pandemic. One of the examples is in paying the vehicle taxes. It shows that the higher level of the compliance for paying the vehicle taxes is still depend on the tax breaks. This study aims to find out the impact of the motivational postures, the subjective norm, the behavioral control toward the taxpayer compliance in Surabaya. The population in this study are the vehicle taxpayers which are domiciled in Surabaya.This study applies quantitative research. The type of the data for the research is primary data which are collected by doing quisionairre. The technique for collecting the data is convenience sampling, depends on the researcher’s purpose. The method for the analysis is multiple linear regression with SPSS program, version 26. Based on the result of the study, it shows that 138 respondends present the motivational posture, the subjective norm, and the behavioral control give positive impact to the vehicle taxpayer compliance. On the other hand, the subjective norms gives dominant impact to the vehicle taxpayer compliance.
Keywords: motivational posture, subjective norm, behavioral control, vehicle taxpayer compliance