The Compliance of Motor Vehicle Taxpayers: An Experimental Research

Journal of Accounting and Strategic Finance, Vol 1 No. 2, November 2018

14 Pages Posted: 13 Mar 2021

See all articles by Joice Nahumury

Joice Nahumury

STIE Perbanas

Wayan Utama

affiliation not provided to SSRN

Diah Hari Suryaningrum

Universitas Pembangunan Nasional Veteran Jawa Timur

Date Written: 2018

Abstract

This study aims to analyze the influence of motor vehicle taxpayers' trust in government authority and tax sanctions on motor vehicle taxpayer compliance. This research is experimental research with 76 accounting student participants who are taking a Taxation course. The analysis method uses ANOVA analysis. The results of the study prove that the trustworthiness of taxpayers with government authorities influences the compliance of taxpayers in carrying out their tax obligations. Conversely, tax sanctions do not affect taxpayer compliance. This result proves that taxpayers will be more compliant with their tax obligations if the government performs its functions as a state apparatus properly. The government with competent authority means that there is clear accountability about the use of tax returns; it can encourage the level of tax compliance.

Keywords: trust, government authority, tax sanction, tax compliance

JEL Classification: H21, M40

Suggested Citation

Nahumury, Joice and Utama, IWayan Wisnu and Suryaningrum, Diah Hari, The Compliance of Motor Vehicle Taxpayers: An Experimental Research (2018). Journal of Accounting and Strategic Finance, Vol 1 No. 2, November 2018, Available at SSRN: https://ssrn.com/abstract=3772014

Joice Nahumury

STIE Perbanas ( email )

United States

IWayan Wisnu Utama

affiliation not provided to SSRN

Diah Hari Suryaningrum (Contact Author)

Universitas Pembangunan Nasional Veteran Jawa Timur ( email )

Jl. Raya Rungkut Madya
Rungkuy
Surabaya, Jawa Timur 60293
Indonesia

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