Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Mantik
Roby Gusti Listianto
Universitas Pamulang, Indonesia
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Determination of motor vehicle taxpayer compliance: the role of tax socialization, tax sanctions, and tax amnesty programs with taxpayer awareness as a moderating variable (Case study of the Cibinong SAMSAT, Bogor Regency) Roby Gusti Listianto; Listya Sugiyarti
Jurnal Mantik Vol. 10 No. 1 (2026): May : Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v10i1.7133

Abstract

This study aims to examine the effect of tax socialization, tax sanctions, tax amnesty programs, and taxpayer awareness on motor vehicle taxpayer compliance at the Samsat Cibinong Bogor. The sampling method used was random sampling. The data used were primary data collected through questionnaires. 100 questionnaires were processed. And analyzed using SPSS version 30 with validity and reliability test methods, regression analysis, R2 test, f test, and t test. This study used multiple linear regression analysis to test the hypothesis. The results showed that tax socialization, tax sanctions, and tax amnesty programs at the Samsat Cibinong Bogor were categorized as good. The results of partial hypothesis testing proved that tax socialization, tax sanctions, and tax amnesty programs had an effect on motor vehicle taxpayer compliance. In moderation, taxpayer awareness could not mitigate the impact of tax socialization, tax sanctions, and tax amnesty programs on motor vehicle taxpayer compliance at the Samsat Cibinong Bogor
Co-Authors Listya Sugiyarti