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All Journal E-Jurnal Akuntansi
Ni Ketut Lely Aryani Merkusiwati
Faculty of Economics and Business, Udayana University, Indonesia
Economics, Econometrics & Finance

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Analysis of Factors Influencing Motorized Vehicle Taxpayer Compliance in Paying Taxes Ni Putu Dita Darmayanti; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Tax is a source of state revenue and is a potential sector related to the success of national development. The aim of the research is to empirically prove the influence of tax knowledge, moral obligations and tax socialization on taxpayer compliance. The research was conducted at the SAMSAT Bangli Office. The sampling method used non-probability sampling, namely incidental sampling, data was collected using a survey method with questionnaire techniques and analyzed using multiple linear regression analysis techniques. The research results show that tax knowledge, moral obligations and tax socialization have a positive and significant effect on taxpayer compliance.
Co-Authors Ni Putu Dita Darmayanti