PENGARUH PEMBEBASAN SANKSI ADMINISTRATIF PKB, BBNKB DAN PAJAK PROGRESIF TERHADAP KEPATUHAN WPKB DI PAMEKASAN

Abstract

This research aims to identify the effect of exemption from administrative sanctions for motor vehicle tax, transfer of motor vehicle title fees, and progressive taxes on motor vehicle taxpayer compliance in the district of Pamekasan. The research is based on the planned behavior theory that explains the correlation between independent and dependent variables. The independent variables were exemption from administrative sanctions on motor vehicle tax, transfer of motor vehicle title fees, and progressive taxes on motor vehicle taxpayers. Meanwhile, the dependent variable was taxpayers’ compliance. The study applies quantitatively with questionnaires as the instrument. Furthermore, the population consists of all motor vehicle taxpayers listed on the office of the Regional Revenue Management Technical Implementation Unit in Pamekasan. In line with that, there were 100 respondents in the sample. Moreover, the data analysis technique used multiple linear regressions with a hypothesis test. The data collection technique used was a random sampling. The result shows that the exemption from administrative sanctions for motor vehicle tax, the exemption from transfer of motor vehicle title fees, and progressive tax have a positive effect on the motor vehicle taxpayers’ compliance in Pamekasan district.