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All Journal Journal of Innovation Research and Knowledge
Gadit Aryo Sadewo
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Surakarta
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SIKAP FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN WONOGIRI Gadit Aryo Sadewo; Kurnia Rina Ariani
Journal of Innovation Research and Knowledge Vol. 4 No. 12: Mei 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i12.10262

Abstract

Since more people are riding motorcycles every year, there are also more people who are breaking the law. The purpose of this study is to ascertain if motorized motorists' compliance with tax laws is impacted by their knowledge of tax laws, their awareness of them, and the attitude of tax officials. This study's methodology is quantitative in nature. A motorized vehicle taxpayer who is registered at the Wonogiri SAMSAT Office provides the data. Accidental sampling is the sample technique employed in this investigation. Likert scales and documentation are included in the collection process. Validity tests, testing, multiple linear regression analysis, autocorrelation, heteroscedasticity, normality, F statistical tests, t tests, determination coefficient tests (R2), and classical assumption tests are all carried out using SPSS 25. 1) Taxpayer compliance is significantly improved by an understanding of tax rules, according to the study's findings. 2) The impact of taxpayer knowledge on taxpayer compliance is substantial. 3) All motor vehicle taxpayers registered at the Wonogiri Regency SAMSAT Office said that their Taxpayer Compliance was significantly improved by the tax authorities' attitude
Co-Authors Kurnia Rina Ariani