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All Journal JURNAL MAGISTER HUKUM UDAYANA Arena Hukum Jurnal Jatiswara Pagaruyuang Law Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Sosial dan Sains Jurnal Indonesia Sosial Teknologi Cerdika: Jurnal Ilmiah Indonesia Jurnal Hukum dan Sosial Politik BULLET : Jurnal Multidisiplin Ilmu Hakim: Jurnal Ilmu Hukum dan Sosial Perkara: Jurnal Ilmu Hukum Dan Politik Petitum Law Journal Jaksa: Jurnal Kajian Ilmu Hukum Dan Politik Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora
Saryono Yohanes
Fakultas Hukum Universitas Nusa Cendana
Arts Humanities Astronomy Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Journal : Jaksa: Jurnal Kajian Ilmu Hukum Dan Politik

 1 
Faktor-Faktor Yang Mempengaruhi Kepatuhan Hukum Masyarakat Dalam Membayar Pajak Kendaraan Bermotor di Kota Kupang Apliana P. R. P. L. Zogara; Saryono Yohanes; Hernimus Ratu Udju
Jaksa : Jurnal Kajian Ilmu Hukum dan Politik Vol 1 No 4 (2023): Oktober : Jurnal Kajian Ilmu Hukum dan Politik
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jaksa.v1i4.1418

Abstract

Motor Vehicle Tax, hereinafter abbreviated as PKB, is Tax on ownership and/or control of motorized vehicles and Regional Tax, hereinafter referred to as Tax, is a mandatory contribution to the Region that is owed by an individual or body that is coercive based on the Law without receiving direct compensation and used for regional needs for the greatest prosperity of the people. This type of research is Empirical Juridical research. The types and sources of data used are primary and secondary data. Primary data is data obtained directly from the research location through direct interviews with respondents and based on researcher observations. Secondary Data is data obtained from literature study. Data was analyzed descriptively qualitatively. The results of this research show that: (1) Factors that influence taxpayer compliance in paying motor vehicle taxes in Kupang City are: (a) Taxpayer compliance, (b) Tax rates, (c) tax sanctions (d) service quality. (2) Efforts made by the government to increase taxpayer legal compliance in paying motor vehicle tax in Kupang City are: (a) Expansion of motor vehicle tax payment channels, (b) Service approach to the community, (c) motor vehicle tax relief policy.
Co-Authors Albertus Tapuk Parus Aloysius Gonzaga T'ek Apliana P. R. P. L. Zogara Apolonius Mardi Pelealu Ariance Boboy Aryana Ruthstine Heo Bella Octavia Bole Padi Cyrilius Lamataro Detji K. E. R Nuban Dhesy Arisandielis Kase Ebu Kosmas Elisabeth Morib Herminus Ratu Udju Hernimuis Ratu Udju Hernimus Ratu Udju Hironimus Buyanaya Hyronimus Buyanaya Iriantini M.J Takalapeta Januaristi Bule Logo Jeckson Hapu Mbay Julius Ricky Rivaldo Ata Banafanu Junan Hastuty Christin Nalle Karolus Kopong Medan Klemens Ola Gelu Kotan Y. Stefanus Lidya Intan Taitoh Margareta Noviani Amus Maria Adventya Parnes Jani Maria De Fatima Barros Maria Esterisna Klau Markus Yohanis Hage Martina Paulina Manintamahu Martinus Bili Modestus Rapin Mourest Aryanto Kolobani Nuno Saldanha Da Silva Fatima Pello, Jimmy Rafael Rape Tupen Renaldo Lutu Roseno Napu Setiawan Rudepel Petrus Leo Samsida Ahmad Sinurat, Aksi Siti Ainul Kholipah Tegar Cakti Foes Theodorus Andreantoro Hamu Umbu L. Pekuwali Yanto Demetus Modu Yoh. G. Tuba Helan Yohanes G.Tubahelan Yosef Mario Monteiro