Factors That Influence non-compliance Community In Paying Tax Motor Vehicles In Pekalongan

Abstract

Motor vehicle tax is one of the main sources of development income in Central Java. However, the level of compliance payment of taxmen vehicle taxes in Java Tengah is still less normal.Taxes are a must-pay payment to the government that is owed by personal or bodies forced by law, by not receiving direct rewards and used for the needs of the state as much as for the prosperity of the people. This research uses qualitative methods that have descriptive properties and tend to use analysis. The method of this research uses the method Literature Review (Review of library). This research was conducted to fulfill the non-compliance of the community in paying tax motor vehicles in Pekalongan.