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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Jurnal Pengkajian dan Pengembangan Teknologi Pertanian Telematika : Jurnal Informatika dan Teknologi Informasi Record and Library Journal Infotech Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Dinamisia: Jurnal Pengabdian Kepada Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JURNAL ILMIAH M-PROGRESS Jurnal Informatika Ekonomi Bisnis Edutourism : Journal Of Tourism Reseach Holistics Journal Jurnal Ilmiah Raflesia Akuntansi Jurnal Bahasa Inggris Terapan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Bidik : Jurnal Pengabdian kepada Masyarakat Mudabbir: Journal Research and Education Studies Journal of Indonesian Scholars for Social Research Journal of Computers and Digital Business Abdi Teknoyasa Jurnal Manajemen Bisnis Kewirausahaan Al-Hukmi : Jurnal Hukum Ekonomi Syariah dan Keluarga Islam Jurnal Penelitian ISJOUST Jurnal Informatika Ekonomi Bisnis Velocity: Journal of Sharia Finance and Banking Journal of Contemporary Islamic Primary Education Religia : Jurnal Ilmu-Ilmu Keislaman Gudang Jurnal Multidisiplin Ilmu Journal of Contemporary Administration and Management (ADMAN) Sinergi International Journal of Management and Business Karimah Tauhid Jurnal Pengabdian Masyarakat Jurnal Komputer dan Teknologi (JUKOMTEK) Jurnal Inovasi Bisnis Manajemen dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam The Republic: Journal of Constitutional Law Jurnal Dunia Peternakan Mesada: Journal of Innovative Research Journal of Ekonomics, Finance, and Management Studies JURDIASRA Jurnal Ekonomi dan Bisnis Ekopedia: Jurnal Ilmiah Ekonomi
Heriyanto
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Journal : El-Mal: Jurnal Kajian Ekonomi

 1 
Analisis Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor di Kantor Samsat Soreang Pratiwi, Reine Ajeng; Heriyanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i1.415

Abstract

As it is known that tax is a source of income and is an important aspect for the national development of a country, with the aim of increasing the welfare of a just and prosperous society. The issue of taxpayer compliance is an important issue throughout the world, both in developed and developing countries. The purpose of this study was to determine the factors that influence taxpayer compliance in paying motor vehicle tax at the Soreang Office. This study used a qualitative method with a descriptive approach. Data collection techniques were carried out by means of interviews, observation, and documentation. The data analysis method used is data reduction, data presentation, and conclusion. The results show that taxpayer compliance in paying motorized vehicle taxes at the Soreang Samsat Office is quite good, but there are still some taxpayers who have not complied. This can be caused by several influencing factors such as understanding of the tax collection system, service quality factors, educational level factors, and income factors. In additional, there are two additional factors that can influence, including psychological factors of the taxpayer and also the habit of the taxpayer. Keyword : Taxpayer Compliance, Motor Vehicle Tax
Co-Authors Ahmad Burhan Hakim Ahmad Yunus Aldila Uma Rista Allysa Febriana Amanda Rezeki Padila Andini Andrian Noviardy Anggela, Nova Anisa Dwi Lestari Arbansyah Ariyani, Arika Astriani, Maudi Budi Prayitno Dahlia Daldiri DANI KURNIAWAN Dany Supraja Darwin Debbie Yuari Siallagan Dedy Achmad Kurniady Destrianto, Mochammad Riski Didih Muhamad Sudi Dina Mellita Dudy Effendy Efan Elpanso Elvi Citraresmana Erimawahti F. Kasijadi Fachri Amsury Fadila, Wiwin Faiz Zahfa Farraz Aulia Ihsan Fathurrahman Frans Richard Kodong Hadi Suprapto, Yuyun Hariyati, Mutty Haryadi, Rina Masithoh Hendry Mulya Susanto Hernawati Hesti Indah Sari Ika Kurniawati Ika Kurniawati ILMA SATRIANA DEWI Imam Nazarudin Latif Iqbal Ayyoby Islami, Nisa Salma Ivana Nina Esterlin Barus, Ivana Nina Esterlin Jariyah Joned C. Saksana Juliani Jusman, Ikhsan Amar Kasarian, Husnul Kelfin Sarira kurdi Fadal Lidya Adriani Darma Lorenza, Selya Lusia Komala Widiastuti Marbun, Andre Julio Mecca Arfa, Mecca Meidina Rahma Utami Miki Suhadi Mochamad Nursalim Muhamad Arief Noor Muhammad Apriyanza Muhammad Rizki Fahdia Mujahiddin, Ilham Muliani, Indah Mustofa Mustofa Mustofa Napita S, Astrid Nasrah Hasmiati Attas Nichero Giordany Novi Handayani Novianny, Vanny Nur Ilham, Muhammad Fauzan Nurdin Nurmaharani, Shally Nursamsul Kustiawan Parida, Gina Pratama, Stevanus Pratiwi, Reine Ajeng Raden Rosyda Rosyda Rini Sovia Riyan Costa Ruqoyyah Fitri Sabara, Edi Salman, Salmita Samsuri Septayuda, Irwan Shabrina, Resha Nur Sulaiman Sulaiman Helmi Sulastri, Yusnia Eka SUNARTO Titiek Tjahja Andari Ulandari, Hesi Vanny Novianny Wahyunindyawati Widiyawati, Ratu Winskey Sudarmo Yanuar Yoga Prasetyawan Zaelanti, Aprilia