The Influence of the Implementation of a Modern Tax Administration System, Tax Socialization, and Motor Vehicle Tax Incentive Policies on Motor Vehicle Taxpayer Compliance During the COVID-19 Pandemic In Denpasar City

Putra, I Dewa Agung Krisna and Abdi, I Nyoman and Wijana, I Made (2022) The Influence of the Implementation of a Modern Tax Administration System, Tax Socialization, and Motor Vehicle Tax Incentive Policies on Motor Vehicle Taxpayer Compliance During the COVID-19 Pandemic In Denpasar City. Repositori Politeknik Negeri Bali.

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Abstract

This study aims to determine the partial and simultaneous influence of the implementation of the modern tax admin-istration system, tax socialization and motor vehicle tax incentives on motor vehicle taxpayer compliance during the Covid-19 pandemic in Denpasar City. The determination of the number of samples using the slovin formula with a margin of 10% error rate, so that the number of respondents was obtained by 100 motor vehicle taxpayers. Data quali-ty testing is carried out through validity tests and reliability tests, while the data analysis techniques used are descrip-tive statistics, classical assumptions, and multiple linear regression with IBM SPSS Version 26 applications. The re-sults of the study concluded that the modern system of administration and tax incentives has a positive and significant influence on the compliance of motor vehicle taxpayers. Concurently, tax socialization has a negative and insignifi-cant influence on the compliance of motor vehicle taxpayers.

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