Tax Morale and Willingness to Pay Vehicles Taxpayers

Zulkieflimansyah Zulkieflimansyah, Muhammad Nurjihadi, Diah Anggeraini Hasri, Nova Adhitya Ananda, Lukmanul Hakim, Rudi Masniadi


This study aims to determine the tax morale of taxpayers and the amount of Willingness to Pay (WTP) motor vehicle tax.  In addition, this study will also analyze the factors that influence tax morale and WTP.  This research is a quantitative research.  The population used in this study is motor vehicle taxpayers in the province of West Nusa Tengagra (NTB).  Sample selection was done by simple random sampling method.  The analysis tool used in this study is the successive interval method to calculate tax morale and multiple regression analysis to determine the factors that influence tax morality and WTP.  The results obtained from 100 samples are that the average tax morale of taxpayers is still relatively low, namely 3,288.  Age, gender, satisfaction, knowledge and ability to pay affect tax morale with a total effect of 52.2%.  Statistically, tax morality has no effect on WTP.  Factors that affect WTP is knowledge.  The value of taxes that are willing to be paid by motorized vehicle taxpayers is an average of Rp.  216,504 with a total WTP of Rp.  17,727,665.822,344.


tax morale, willingness to pay, taxpayers, PKB

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