Analysis of Factors Affecting Compliance in Paying Motor Vehicle Tax by Taxation Students at Universitas Pembangunan Pancabudi Medan
Keywords:
Tax Compliance, Motor Vehicle Tax, Influencing Factors, Students, Pembangunan Panca Budi Medan University.Abstract
This research aims to examine the factors influencing tax compliance among students in the Regular 1 2022 Taxation Study Program at Universitas Pembangunan Panca Budi Medan, specifically concerning Motor Vehicle Tax (PKB). Utilizing a descriptive qualitative method through interviews, observation, and document analysis , the study found a significant gap between students' theoretical understanding and their actual compliance practices. The primary factors influencing compliance include awareness, comprehension of regulations, perception of the tax system, and personal financial conditions. Obstacles such as financial issues and a negative view on how tax funds are used can consequently reduce compliance. These findings are highly beneficial, they provide a basis for the government and relevant agencies to create more effective PKB socialization programs tailored for students , and they serve as a valuable real-world case study to enrich the curriculum. Ultimately, the research is expected to foster awareness among all students, not just those in the taxation major, encouraging them to become role models in tax compliance.
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