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All Journal Jurnal Bisnis dan Akuntansi MEDIA BISNIS E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
AAN MARLINAH
Trisakti School of Management
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Journal : media ilmiah akuntansi

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Faktor-Faktor yang memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Jakarta Barat Dhea Cellynia; Aan Marlinah
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.345 KB) | DOI: 10.34208/mia.v10i1.21

Abstract

This study aims to determine the effect of awareness of taxpayer, tax sanctions, service quality, tax knowledge, and compliance costs towards taxpayer compliance. The methodology used in this research is primary quantitative with sampling technique using the convenience sampling method. The number of samples used in this study were 102 respondents with sample research criteria, namely taxpayers who were registered in the West Jakarta area, made their own payments, had made payments to the SAMSAT Office in the West Jakarta area, and had received tax services by tax officials. The results of data analysis show that tax sanctions and tax knowledge has a positive effect on taxpayer compliance and awareness of taxpayer, service quality, tax socialization, and compliance costs have no effect on taxpayer compliance.
Faktor-Faktor yang memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Wilayah DKI Jakarta Joseline Natasha; Aan Marlinah
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.77 KB) | DOI: 10.34208/mia.v10i2.25

Abstract

The purpose of this study is to analyze the factors that influence individual taxpayer compliance. The factors referred to in this study are the taxpayers understanding, awareness of taxpayer, taxes sanction, environment of taxpayer, quality of service, moral obligations, perceived behavioral control, and e-filing. The form of research that will be used in this study is causality. The data collection technique used in this research is a questionnaire. The object of this research is an individual taxpayer at the DKI Jakarta Regional Tax Office. The sampling method used is convenience sampling with 65 samples. The results of this study conclude that the taxpayers understanding affects the compliance of individual taxpayers at the DKI Jakarta Regional Tax Office. This means that the higher taxpayer understands of the tax laws and regulations in Indonesia, the higher the compliance of individual taxpayers. Meanwhile, awareness of taxpayer, taxes sanction, environment of taxpayer, quality of service, moral obligation, perceived behavioral control, and e-filing has no effect on individual taxpayer compliance in the DKI Jakarta Regional Tax Office.
Co-Authors ARWINA KARMUDIANDRI ASTRID RUDYANTO Dhea Cellynia Elvira Kahnia Lestari Felicia Renata Fransisca Zagita Hanny Hanny Joseline Natasha KEVIN HONGGO MAYANG PRATIWI MICHELLE METASARI MUHAMMAD REZA FAHLEVI Putri Lisa Rojwaa Taqiyah Zahro Sandra Dwina Wulandary SUPRIATNA, DICKY Tania Larissa Ramadhanti