Improving Tax Compliance Without Increasing Revenue: Evidence From Population-Wide Randomized Controlled Trials in Papua New Guinea

Abstract

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Tax Compliance: Sanction and Awareness Perspective of Motor and Car Owners in Indonesia

“…The general provisions of taxation have been regulated in law (Hoy et al, 2020). In order for tax regulations to be obeyed by taxpayers, there must be strict tax sanctions for those who violate them.…”

“…The results showed that tax socialization, tax knowledge, service quality, tax sanctions and tax awareness had a positive effect on motor vehicle taxpayer compliance. In addition, it is also relevant to research conducted by (Alasfour, 2019;Hoy et al, 2020) With the results of the research showing that taxpayer awareness, tax knowledge, taxation sanctions and public service accountability have a positive effect on taxpayer compliance in paying motorized vehicle taxes.…”