Analisis Kepatuhan Wajib Pajak Dalam Membayar Tunggakan Pajak Kendaraan Bermotor Di Provinsi Banten Selama Pandemi COVID-19
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Pajak sebagai sumber pendanaan bagi pembangunan tidak mudah untuk dikelola terutama di negara berkembang. Instumen kebijakan yang digulirkan untuk mendorong kepatuhan pajak terkendala masalah perilaku wajib pajak. Kompleksitas kepatuhan pajak dan dampak pandemi covid 19 mendorong perlunya kajian mendalam untuk memahami persoalan tersebut. Tujuan penelitian adalah menganalisis Kepatuhan Pajak Kendaraan Bermotor di Masa Pandemic akibat Covid 19. Metode mix metode dengan sekuensial design yang didukung studi kasus kolektif dengan pengambilan data melalui kuesioner dan wawancara, observsi dan dokumentasi. Analisis data menggunakan prosedur reduksi, display dan verifikasi. Untuk kuantitatif menggunakan univariate. Hasil penelitian menunjukan factor yang terkait dengan kepatuhan pajak dapat dijelaskan oleh niat, sikap, Norma subjektif dan kontrol perilaku. Struktur ekonomi turut mempengaruhi upaya menghindari pajak masyarakat pada kelompok yang diidentifikasi tidak patuh dalam membayar pajak. Pada kelompok yang patuh terhadap pajak, pandemi covid 19 tidak berpengaruh. Membayar pajak adalah perilaku prososial dan berdasarkan kesadaran terhadap pentingnya pajak bagi keadilan. Sikap (attitude), norma subjektif (subjective norm), kontrol perilaku yang dirasakan (perceived belief control) mempengaruhi niat dan kepatuhan pajak di tengah kondisi pandemic covid 19. Implikasi praktis yaitu perlunya beragam inovasi teknologi untuk mendorong sikap positif, mempermudah pembayaran pajak, maupun memperlaus informasi tentang manfaat serta meningkatkan kesadaran dan kepatuhan pajak
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DOI: https://doi.org/10.24198/aliansi.v0i0.43094
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