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

Authors

  • Arrum Puspita Sari Universitas Islam Negeri Raden Mas Said Surakarta, Indonesia
  • Durotun Nafisah Universitas Islam Negeri Raden Mas Said Surakarta, Indonesia
  • Fitri Susanti Universitas Islam Negeri Raden Mas Said Surakarta, Indonesia
  • Hesti Eka Setianingsih Universitas Islam Negeri Raden Mas Said Surakarta, Indonesia
  • Nur Mila Hayati Universitas Islam Negeri Raden Mas Said Surakarta, Indonesia

DOI:

https://doi.org/10.22515/academica.v5i1.4113

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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Published

2021-11-01

Issue

Vol. 5 No. 1 (2021): January - June 2021

Section

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