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All Journal E-Jurnal Akuntansi
Ni Made Windi Wijayanti
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Taxpayer Awareness, Tax Reduction, Transfer of Vehicle Title Fee Exemption, E-SAMSAT and Taxpayer Compliance Ni Made Windi Wijayanti; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p14

Abstract

The aim of this research is to obtain empirical evidence about the influence of taxpayer awareness, elimination of PKB sanctions, BBNKB exemption, and e-SAMSAT on motor vehicle taxpayer compliance in Badung Regency. The research location is at the SAMSAT Joint Office, Badung Regency. The accidental sampling method is a method for determining the sample and the number of samples is calculated using the Slovin formula to obtain 100 samples. Data collection was carried out through a survey method using a questionnaire and the analysis technique used was multiple linear regression analysis with the SPSS analysis tool. This research shows that taxpayer awareness, elimination of PKB sanctions, BBNKB exemption and e-SAMSAT have a positive effect on motor vehicle taxpayer compliance in Badung Regency.
Co-Authors Ni Ketut Lely Aryani Merkusiwati