FACTORS THAT INFLUENCING THE COMPLIANCE OF MOTOR VEHICLE TAXPAYERS IN CILACAP REGENCY

Abstract

This research aims to determine the factors that influence the compliance of motor vehicle taxpayers by examining the effect increasing selling price of second hand vehicles, tax authority services, compliance costs, and vehicle data deletion sanctions on motor vehicle taxpayer compliance. This research is a quantitative research with a survey method using a questionnaire. The population in this research are all motor vehicle taxpayers in Cilacap Regency. The number of samples taken from the population using the slovin formula is 100 samples. Sampling using the convenience sampling method. Based on the research results and data analysis using multiple linear regression shows that: (1) the increasing selling price of second hand vehicles have a significant positive effect on taxpayer compliance, (2) tax authority services have a significant positive effect on taxpayer compliance, (3) compliance costs have a negative effect on taxpayer compliance but not significant, (4) vehicle data deletion sanctions have a significant positive effect on taxpayer compliance. The implications obtained are to increase compliance of motor vehicle taxpayers, SAMSAT office staff in Cilacap Regency can further improve and maintain the quality of service provided to taxpayers, expand the reach of service areas, provide education and strictly implement vehicle data deletion sanctions for taxpayers. Communities can be motivated by an increasing the selling price of second hand vehicles on the market and consider sanctions for complying behavior.