Academica : Journal of Multidisciplinary Studies
Vol 5, No 1 (2021)

DAMPAK PANDEMI COVID-19 TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI WILAYAH SOLO RAYA

Sari, Arrum Puspita (Unknown)
Nafisah, Durotun (Unknown)
Susanti, Fitri (Unknown)
Setianingsih, Hesti Eka (Unknown)
Hayati, Nur Mila (Unknown)



Article Info

Publish Date
01 Nov 2021

Abstract

This study aims to determine the impact of the Covid-19 pandemic on motor vehicle taxpayer compliance in the Solo Raya area. This type of research is qualitative research. Data collection techniques through interviews using primary data and data analysis techniques by means of structrured respondent interviews. Respondents in this study were motorized vehicle taxpayers in the Solo Raya area. The conclusion from the results of this study shows that the Covid-19 pandemic has an impact on the weakening of the community's economy which causes a decrease in the level of taxpayer compliance in paying motor vehicle taxes and there are people who do not pay motorized vehicle tax. However, most taxpayers still pay motor vehicle taxes on time.Keywords: Taxes; Impact of the Covid-19 Pandemic; Taxpayer Compliance; Motor Vehicle Taxes.

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Journal Info

Abbrev

academica

Publisher

Subject

Education Other

Description

Academica : Journal of Multidisciplinary Studies is a multidisciplinary journal published by the State Islamic Institute of Surakarta ( IAIN Surakarta). First published in 2017, Academica is published twice a year (January-June and July - December). ...