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All Journal E-JURNAL AKUNTANSI
Anak Agung Ngurah Krisnadeva
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kota Denpasar Anak Agung Ngurah Krisnadeva; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol 30 No 6 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i06.p07

Abstract

This study aims to obtain empirical evidence about the influence of taxpayer income levels, taxpayer awareness, service quality, and tax penalties on tax compliance in paying motor vehicle tax in Denpasar. The theory used is behavioral accounting theory as grand theory and attribution theory as supporting theory. The population is all active PKB taxpayers registered at the Joint Office of SAMSAT Denpasar City totaling 713,601. The research sample of 100 respondents was calculated based on the Slovin formula with the accidental sampling method. Data collection by questionnaire method and documentation technique. The data analysis technique is multiple linear regression analysis. The results showed the level of taxpayer income, taxpayer awareness, service quality and tax penalties had a positive effect on taxpayer compliance in paying motor vehicle tax in Denpasar. Keywords: Income Levels; Awareness; Service Quality; Tax Penalties; Motor Vehicle Taxpayer Compliance.
Co-Authors Ni Ketut Lely Aryani Merkusiwati