Open Access Journal

ISSN : 2394-6849 (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
Call For Paper : Vol. 9, Issue 1 2022

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,-.

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