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All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bursa : Jurnal Ekonomi dan Bisnis
shinta Mustika Hutabarat
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Sistem Samsat Drive Thru, Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor shinta Mustika Hutabarat; Juliana Nasution
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 1 (2022): November 2021 - Mei 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i1.9800

Abstract

This study was designed to examine the effect of driving through the Samsat system, taxpayer knowledge, taxpayer awareness, and motor vehicle tax sanctions on motor vehicle taxpayer compliance with the PKB of the Medan City Tax and Correctional Authority. The type of data used in this study is raw data collected through a questionnaire to answer the researcher's questions. To test this hypothesis, the researcher used multiple linear regression model to find the relationship between the variables studied. The results showed that the drive-thru system, taxpayer knowledge, taxpayer awareness, and motor vehicle tax sanctions had no significant effect on motor vehicle tax compliance.
Pengaruh Sistem Samsat Drive Thru, Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Shinta Mustika Hutabarat; Juliana Nasution
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 3 (2022): September 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.148 KB) | DOI: 10.59086/jeb.v1i3.156

Abstract

This study was designed to examine the effect of driving through the Samsat system, taxpayer knowledge, taxpayer awareness, and motor vehicle tax sanctions on motor vehicle taxpayer compliance with the PKB of the Medan City Tax and Correctional Authority. The type of data used in this study is raw data collected through a questionnaire to answer the researcher's questions. To test this hypothesis, the researcher used multiple linear regression model to find the relationship between the variables studied. The results showed that the drive-thru system, taxpayer knowledge, taxpayer awareness, and motor vehicle tax sanctions had no significant effect on motor vehicle tax compliance.
Co-Authors Juliana Nasution