Open Access Journal

ISSN : 2456-1304 (Online)

International Journal of Engineering Research in Electronics and Communication Engineering(IJERECE)

Monthly Journal for Electronics and Communication Engineering

Open Access Journal

International Journal of Science Engineering and Management (IJSEM)

Monthly Journal for Science Engineering and Management

ISSN : 2456-1304 (Online)

Tax Morale and Willingness to Pay Vehicles Taxpayers

Author : Zulkieflimansyah 1 Muhammad Nurjihadi 2 Diah Anggeraini Hasri 3 Nova Adhitya Ananda 4 Lukmanul Hakim 5

Date of Publication :11th December 2021

Abstract: This study aims to determine the tax morale of taxpayers and the amount of Willingness to Pay (WTP) motor vehicle tax. In addition, this study will also analyze the factors that influence tax morale and WTP. This research is quantitative. The population used in this study is the motor vehicle taxpayer of West Nusa Tenggara (NTB). Sample selection was made by a simple random sampling method. The analysis tool used in this study is the successive interval method to calculate tax morale and multiple regression analysis to determine the factors that influence tax morale and WTP. The results obtained from 100 samples show that taxpayers' average tax morale is still relatively low, namely 3,288. Age, gender, satisfaction, knowledge and ability to pay affect tax morale with a total effect of 52.2%. Statistically, tax morality does not affect WTP. Factors that affect WTP is knowledge. The value of taxes that are willing to be paid by motorized vehicle taxpayers is an average of Rp. 216,504 with a total WTP of Rp. 17,727,665,822,344,-.

Reference :

    1. Alink, M., & Kommer, V. (2011). Handbook on Tax Administration. International Bureau of Fiscal Documentation (IBFD.
    2.  Allingham, M. G., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1(3–4), 323–338.
    3. Ariany, L. (2010). Pembangunan Ekonomi Daerah Melalui Pengelolaan Keuangan Daerah Dalam Rangka Mewujudkan Good Governance. Syiar Hukum, 12(1), 20–32.
    4. Arnold, J. (2012). Improving the Tax System in Indonesia. In OECD Economics Department Working Papers (Issue 998).
    5. Arsyad, L., & Sodiq, A. (2014). Arsyad, Lincolin Sodiq, Amirus. Lincolin Arsyad, 3(2).
    6. Basri, Y. M., & Al Azhar, A. A. (2017). Anteseden Dan Konsekuensi Moral Pajak (Studi Pada Wajib Pajak Orang Pribadi di Kota Pekanbaru). JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 3(2), 61–75.
    7. Fauzi, A. (2006). Ekonomi sumber daya alam dan lingkungan: teori dan aplikasi - Akhmad Fauzi - Google Books. In PT Gramedia Pustaka Utama Jakarta.
    8. Gunarsa, P. D. S. D., & Gunarsa, D. Y. D. (2008). Psikologi Perkembangan Anak dan Remaja. In PT. BPK Gunung Mulia.
    9. Lago-Peñas, I., Lago-Peñas, S., & Martinez-Vazquez, J. (2011). The Political and Economic Consequences of Decentralization. Environment and Planning C: Government and Policy, 29(2).
    10.  Luttmer, E. F. P., & Singhal, M. (2014). Tax Morale. Journal of Economic Perspectives, 28(4), 149–168. [11] OECD. (2013). Tax and Development Programme :What drives tax morale? Centre for Tax Policy and Administration / Development Co-Operation Directorate.
    11. Phillips, M. (2011). Reconsidering the Deterrence Paradigm of Tax Compliance. Internal Revenue Service.
    12. Rompis, N. E., Ilat, V., Wangkar, A., Ekonmi, F., & Akuntansi, J. (2015). Analisis Kontribusi Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Provinsi Sulawesi Utara ( Studi Kasus Pada Samsat Airmadidi ). Berkala Ilmiah Efesiensi, 15(03).
    13.  Strumpel, B. (1969). The Contribution of Survey Research to Public Finance. In A.T. Peacock (Ed.). In Quantitative Analysis in Public Finance (pp. 13–32). Praeger.
    14. Sufianto, D. (2020). Pasang Surut Otonomi Daerah Di Indonesia. Jurnal Academia Praja, 3(2), 271–288.
    15.  Susila, B., Juniult, P. T., & Hidayat, A. (2016). Wajib Pajak dan Generasi Muda: Tax Morale Mahasiswa di Indonesia Taxpayers and Young Generation: Tax Morale of Indonesian College Students. Jurnal Ekonomi Dan Pembangunan Indonesia, 16(2), 154–172.
    16. Tekeli, R. (2011). The determinants of tax morale: The effects of cultural differences and politics. Policy Research Institute
    17.  Torgler, Bennno, & Schneider, F. (2004). Does Culture Influence Tax Morale? Evidence from Different European Countries. Science.
    18. Torgler, Benno. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. In Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis.
    19. Torgler, Benno, & Murphy, K. (2004). Tax morale in Australia : what shapes it and has it changed over time? Journal of Australian Taxation, 7(2).

Recent Article