p-Index From 2021 - 2026
11.684
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma MODUS-Jurnal Ekonomi dan Bisnis Jurnal Tekun Fundamental Management Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN IJBE (Integrated Journal of Business and Economics) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia Prosiding Seminar Nasional Pakar Sketsa Bisnis Jurnal Ekonomi Manajemen Sistem Informasi JASF (Journal of Accounting and Strategic Finance) Jurnal Akademi Akuntansi (JAA) Literatus Jurnal Pengabdian kepada Masyarakat Nusantara Yumary: Jurnal Pengabdian kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat BEMAS: Jurnal Bermasyarakat Rambideun : Jurnal Pengabdian Kepada Masyarakat AKSELERASI: Jurnal Ilmiah Nasional Devotion: Journal of Research and Community Service Journal Of World Science Golden Ratio of Finance Management JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Ekonomi Trisakti Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal AKAL: Abdimas dan Kearifan Lokal Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Pemberdayaan Ekonomi Neo Journal of economy and social humanities Journal of Creative Student Research Ekonomi Digital Jurnal Indonesia Sosial Sains Jurnal Nusantara Mengabdi Dirkantara Indonesia Journal of Islamic Digital Economics and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal fundamental management journal Journal of Ekonomics, Finance, and Management Studies J-CEKI
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Devotion: Journal of Research and Community Service

Motor Vehicle Tax Fiscal Incentives, Tax Socialization, And Electronic One-Stop Administration Services Office Influence On Taxpayer Compliance With Taxpayer Awareness Bahari, Yuda Rian; Herawaty, Vinola
Devotion : Journal of Research and Community Service Vol. 4 No. 8 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i8.532

Abstract

This study aims to examine and analyze the effect of fiscal incentives for motor vehicle taxes, tax socialization, and the e-samsat system on taxpayer compliance with taxpayer awareness as a moderating variable during the Covid-19 pandemic. The data used is primary data in the form of a questionnaire given to respondents to answer. The sample method uses a purposive sampling technique. Of the active vehicle population in the South Jakarta city area, there are 1,182,322 taxpayers, based on calculations using the slovin formula, 100 taxpayers are taken. The analytical method used in this study is moderated regression analysis (MRA). The results of hypothesis testing show that fiscal incentives have a significant positive effect on taxpayer compliance, tax socialization has a significant positive effect on taxpayer compliance, the e-samsat system has no significant positive effect on taxpayer compliance, taxpayer awareness has a significant positive effect on taxpayer compliance, awareness taxpayers do not strengthen the effect of fiscal incentives on taxpayer compliance, taxpayer awareness does not strengthen the effect of tax socialization on taxpayer compliance, and taxpayer awareness does not strengthen the effect of the e-samsat system on taxpayer compliance.
Co-Authors -, Hanny Aji, Mega Fitriana Delva Nur Akbar, Suci Nurul Aldhin Rianto Alfani Firaus Alifia Maharani Gunarto Amrie Firmansyah Andy Tjin Angelin Putri Anne Anne Anne, Anne Antadar Nonitehe Laoli Apriliyanti, Vivi Arifin Syofyan Armetha Rizqia Sari Armetha Rizqia Sari Assa’adatul Khairiyahtussolihah Ati Kushariani Aulia Oktaviani, Ayu Ayu Aulia Oktaviani Ayu Dwi Hasty Ayu Oktaviani Ayu Oktaviani Bachtiar Leo H Simamora Bahari, Yuda Rian Barugamuri Dachi Caeshara, Monica Chavid Al Amin Christine Rahardja Christine Wahyu Indrayani Claudia Sheva Nurrachma Dachi, Barugamuri Daeli, Florus Dewinda Nurshabrina Maulidya Dian Marlina Dian Wijayanti Dini Hariyanti Eci Siti Maesaroh Edward Victor Lengkong Evita Nurnaningsih Farah Aulia Rianti Fauzan, Endra Febby Marta Juwita Febriani Fitria Eka Putri Felix Budiyanto Firaus, Alfani Florus Daeli Florus Daeli Florus Daeli Friska Marcella Gaby, Gabriela Revischa Neldi Gandasari, Imas Geavanesa Octoviany Gisela Raras Kusumaning Natali Gold Naro Sitinjak Grace Katherine Surya Alam Gunawan, Divani Hamdan Raihan Hangga Darisman Hanny Hanny Hapsari, Kinanti Woro Hasnawati Hasnawati Hasnawati Hasnawati Hendra Hendra Hermi Hermi, Hermi Herny, H. Hidayat, Luthfia Nadaa Hudiani, Nurul Ice Nasyrah Noor Ice Nasyrah Noor Ika WAHYUNI IKE AMELIA NURJANAH IKE AMELIA NURJANAH Iksan, Khairul Ilal Hilaliyah Imani, Dzikrina Nuril Imas Gandasari Indradjid, Deliza Henny Intan Desiani Intan Intan Irawan Irfan Rais Ivan Vandi Rendova Hutapea Jesica Imanuel Alimy Jul Seventa Tarigan Jul Seventa Tarigan Julia Dewi Ma’rifah Khaerani, Tasya Kinanti Woro Hapsari Kissa Gautami Kusumaningtyas Kun Ningdyah Caisari Lea Wahyuti Wibowo Lidya Sampepolan, Febriyanti Lisna Christiani M. Anwar Masruri M. Yogi Riyantama Isjoni Mahendra, Faisal Reza Maria Suherminingsih Marini Maruti, Dwi Retno Masruri, M. Anwar Medy Nisrina M Meyliana Meyliana Mita Yolanda Muhammad Farhan Muhammad Farhan Rusmawan Muhammad Fayad Zukhruf Umagap Muhammad Fayad Zukhruf Umagap Muhammad Maulana, Rafly Mujtahidin . Nadya Lambintara Nainggolan, Juara S. Nicholas Parulian Siregar Nita Priantoko Novika Dwi Fortuna Novika Dwi Fortuna Nugraha Fauzan Nafis Nugraha, Maulindieta Alvia Nugroho Rizkiadi Nuhfendi Nur Isnaini Nurul Hudiani Nurul Tri Wulandari Oktavinawati Oktavinawati Oktavinawati Oktavinawati Pamungkas, Leo Dadyo Parulian Siregar, Nicholas Pertiwi, Rahayu Amalia Pipit Dwi Cahya Kirana Prastyono, Bramantio Pricillia Desy Tanadi Prima D. Andrian Puspitasari, Windhy Putra Marchania, Wily Putra, Reza Adi Putri, Sani Anissa Rahayu Amalia Pertiwi Richad Wijaya Rismayanti Rizky Huzaefa Rizqah Hanie Pratiwi Rr Arintika Pranataningrum Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rulina Saraswati Rustandi Rustandi, Rustandi Sarah Noer Fauziah Satria, Roy Gembira Sekar Mayangsari Sellah Sellah Selva Octami Dwi Sari Sianny, Sianny Siti Erdayanti Sitinjak, Gold Naro Sitoresmi, Mumpuni Wahyudiarti Suci Nurul Akbar Sudibyo, Yvonne Augustine Sugondo, Liem Yan Suryani, Julyani Suryono Endrojoyo Syamsul Arifin Tania Tania Tarigan, Jul Seventa Tasya Berliana Tasya Khaerani Tasya Khaerani Tauperta Siregar Theressya Sutrahitu Tjin, Andy Vivi Apriliyanti Wicaksono Abdinur Muhamad Windhy Puspitasari Windhy Puspitasari Yadi Supriyadi Yanti, Harti Budi Yeremias Polii Yohana Yohana Yolanda, Mita Yudhaputri, Egabetha Amirah Yulista, Vindy Yuninda Wulan Ayu Gayatri Zulkarnaen, Risa Fitriandi