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All Journal Jurnal Riset Ilmu Akuntansi
Mohammad Raja Alfajri
Universitas Muhammadiyah Cirebon
Economics, Econometrics & Finance

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FAKTOR PENENTU KEPATUHAN PAJAK KENDARAAN BERMOTOR DI SAMSAT KABUPATEN CIREBON II CILEDUG Mohammad Raja Alfajri; Rinni Indriyani; Fitriya Sari
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 2 (2025): Volume 6 Nomor 2 Tahun 2025: September 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i2.6206

Abstract

This study was conducted with the aim of evaluating the effect of the level of understanding of taxation, service quality, and the application of sanctions on the compliance of motor vehicle taxpayers in the Cirebon Regency area. The research approach used is quantitative, with data analysis techniques carried out through multiple linear regression. Primary data was obtained from distributing questionnaires to 100 respondents, who are individual vehicle owners who have tax obligations. The results showed that partially, tax knowledge, service quality, and tax sanctions each had a positive and significant effect on taxpayer compliance. Simultaneously, the three variables also have a significant effect on taxpayer compliance. This finding indicates that increasing understanding of taxation, excellent service, and enforcement of firmness and consistency in sanctions have proven effective in encouraging community compliance in fulfilling their responsibilities for motor vehicle taxation. Therefore, an integrated strategy from relevant agencies is needed to strengthen tax education, improve service quality, and emphasize law enforcement in order to create a more effective and sustainable tax system.
Co-Authors Fitriya Sari Rinni Indriyani