TINGKAT KESADARAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BANJARMASIN (STUDI KASUS DI KOMPLEK BUMI INDAH LESTARI 2)
DOI:
https://doi.org/10.20527/jrup.v5i2.84Keywords:
Awareness, Motor Vehicle Tax, BanjarmasinAbstract
The purpose of this research is to determine the level of awareness of motor vehicle taxpayers in Banjarmasin city (case study in komp. Bumi Indah Lestari 2). The type of data used is qualitative data in the form of interviews with residents of the complex. Bumi Indah Lestari 2, RT.24 and quantitative data in the form of the results of the target & realization of motor vehicle tax in the city of Banjarmasin. The research data source uses primary and secondary data. The data collection techniques applied in this research are interview techniques and field techniques. Data analysis techniques are carried out in a descriptive way. It is known from the results of the study that (1) Knowledge of motor vehicle tax is at a good level of awareness (2) Knowledge of fines is at a good level of awareness and (3) The level of awareness of taxpayers is at a good level of awareness.
References
Nurlaela, Siti. (2013). Pengaruh Pengetahuan dan Pemahaman, Kesadaran, Persepsi terhadap Kemauan Membayar Pajak Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas. Jurnal Paradigma Vol. 11 No. 02.
Ummah, Muslikhatul 2015. Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Pengetahuan Perpajakan Dan Pelayanan Fiskus Terhadap kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Semarang. Fakultas Ekonomi Universitas Dian Nuswantoro.
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