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Gede Pani Esa Dharma
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Economics, Econometrics & Finance

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PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PKB DAN BBNKB Gede Pani Esa Dharma
E-Jurnal Akuntansi Vol 8 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to determine the effect of taxpayer awareness , socialization taxation , compliance and quality of service to the taxpayer to pay motor vehicle tax ( PKB ) and the tax transfer tax motor vehicles ( BBNKB ) SAMSAT Office Denpasar on both simultaneously ( F test ) or partially ( t-test ) . Sampling was done by the method of incidental , the taxpayers who pay taxes PKB and BBNKB that happened to be found at the time the study was conducted . Respondents ( sample ) was determined by Slovin formula amounted to 100 people . This study used multiple linear regression analysis . The results showed that simultaneous awareness taxpayer , taxation socialization , and quality of service have a significant effect on tax compliance in paying taxes on CLA and BBNKB SAMSAT Denpasar office . Taxpayer awareness , socialization taxation , and quality services is partially significant effect on tax compliance in paying taxes on CLA and BBNKB SAMSAT Office Denpasar .
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