PERCEPTION OF LECTURERS IN BANJARMASIN TOWARDS MOTOR VEHICLE TAX

Abstract

The purpose of this study is to determine the perceptions of lecturers in Banjarmasin on motor vehicle tax. The research carried out in the city of Banjarmasin with this type of research is descriptive quantitative research. Sources of data use primary data obtained from respondents who filled out questionnaires distributed to lecturers who are domiciled in Banjarmasin. The sampling method uses accidental sampling with the number of samples determined based on Slovin formula. Based on the results of data analysis, it can be concluded that the knowledge of the tax respondents has good criteria, the tax awareness of the respondents has good criteria. Tax socialization is good, good enough, bad and not good. Tax sanctions are good and good enough. Good quality and good quality of tax services, while tax compliance is good. Some important suggestions are the need to increase the socialization program of the importance of paying motor vehicle tax from tax officers, need to improve the quality of tax services to be faster, responsive, friendly in serving taxpayers, need to provide motor vehicle tax reduction incentives for taxpayers who pay on time.