PENGARUH PERSEPSI KEADILAN PERATURAN MENTERI KEUANGAN 203/PMK.04/2017, BIAYA KEPATUHAN, DAN TARIF PAJAK TERHADAP NIAT MEMBAYAR BEA MASUK DAN PAJAK BARANG PRIBADI PENUMPANG DARI LUAR NEGERI

Sari

This study aims to examine the effect of the justice perception of finance minister regulations 203/pmk.04/2017, compliance costs, and tax rates on the intention to pay import duties and personal property taxesonpassengers from abroad.The primary data isused.The Multiple Regression Analysis
is  used.  The sampling technique used in this study was convinence sampling and obtained 67 data samples.Regression test results show that the finance minister's justice perception203/pmk.04/2017 has a positive effect on the intention to pay import duties and personal property taxes for passengers from abroad,while compliance fee sandtax rates have no effect on the intention to pay import duties and personal property taxes passengers from abroad.