TAXPAYER COMPLIANCE IMPROVEMENT STRATEGY MOTOR VEHICLES IN NORTH CENTRAL TIMOR DISTRICT

Abstract

<table border="0" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top"><p>North Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development issues in this region is the problem of poverty. The regional revenue sector that is most relied upon is from the tax sector, including the motor vehicle tax. However, field facts show that there are still very high people who do not pay motor vehicle taxes. This study aims to determine the partial and simultaneous effect of the variables of taxpayer awareness, service quality, taxpayer knowledge, taxpayers' income and sanctions for taxpayer compliance and how to determine the right strategy in order to improve motor vehicle taxpayer compliance in North Central Timor Regency. The analytical tools used are multiple linear regression and Process Hierarchical Analysis (AHP). The results of the study show that all variables have a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to improve motor vehicle taxpayer compliance is the implementation of E-Government. The results of the study show that all variables have a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to improve motor vehicle taxpayer compliance is the implementation of E-Government. The results of the study show that all variables have a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to improve motor vehicle taxpayer compliance is the implementation of E-Government.</p></td></tr></tbody></table>