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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS Competitive Jurnal Akuntansi dan Keuangan Jurnal Administrasi dan Manajemen ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ekuilnomi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Bima Journal : Business, Management and Accounting Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research
Suhono Suhono
Akuntansi, Universitas Singaperbangsa Karawang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PENGETAHUAN PAJAK, TINGKAT PENDAPATAN, DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BEKASI Kayla Faritza Hani; Suhono Suhono; Angga Sanita Putra
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/zpxdwc19

Abstract

Motor vehicle taxpayer compliance is an important factor in increasing regional tax revenue. However, the level of motor vehicle taxpayer compliance in Bekasi City still faces various challenges influenced by both internal and external factors. This study aims to analyze the effect of tax knowledge, income level, and tax socialization on motor vehicle taxpayer compliance in Bekasi City. This research employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 400 motor vehicle taxpayers registered at the Bekasi City SAMSAT Office using a five-point Likert scale. Data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, coefficient of determination (R²), F-test, and t-test. The results indicate that tax knowledge has a positive and significant effect on motor vehicle taxpayer compliance with a coefficient value of 0.251 and a significance level of <0.001. Income level has a positive and significant effect on motor vehicle taxpayer compliance with a coefficient value of 0.305 and a significance level of <0.001. Tax socialization also has a positive and significant effect on motor vehicle taxpayer compliance with a coefficient value of 0.287 and a significance level of <0.001. Simultaneously, tax knowledge, income level, and tax socialization significantly affect motor vehicle taxpayer compliance with a significance level of <0.001 and explain 52.3% of the variation in taxpayer compliance. These findings indicate that improving tax knowledge, income level, and tax socialization can enhance motor vehicle taxpayer compliance in Bekasi City.
Co-Authors Adhi Rizal Angga Sanita Putra Arif Rakhman Ariq Farhan Widiyanto Aurel Dafina Rezka Firdaus Aviska Nuravianti Deri Teguh Santoso Endang Mahpudin Eva Maria Sulastri Evi Selvi Fatimah Khilaliyah Azzahrha Fika Hidayah Najah Fikri Hakim Ermar Fina Fadhila Achka Frieska Septiany Heikal M. Zakaria Ina Ratnasari Irvan Yoga Pardistya Kayla Faritza Hani Kosasih Lindy Shinta Mulyasari Liya Megawati Mokh Adieb Sultan Nahruddien Akbar M Nahruddien Akbar M Nana Diana Novia Nur Adawiyah Pajar Sidik Rara Citranuari Diti Ratih Hurriyati Reminta Lumban Batu Rhaka Rohmat Rianita Puspa Sari Rina Maria Hendriyani Rizky Apriluviar Sekar Utami Sri Suartini Suparno Talia Laitanii Paratika Ulfa Rahmawati Winda Larasati Yunita Susanti