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Tarmizi Tarmizi
Fakultas Ilmu Tarbiyah dan Keguruan IAIN Sumatera Utara
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Analysis of Factors Affecting Motor Vehicle Taxpayer Compliance at UPT PPD Samsat Pandan, Tapanuli Central Regency Lubis, Ardiansyah Putra; Erlina, Erlina; Tarmizi, Tarmizi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3365

Abstract

The objectives of this study are to 1) Analyze the effect of taxpayer awareness on motor vehicle taxpayer compliance at UPT PPD Samsat Pandan, Central Tapanuli Regency, 2) Analyze the effect of the imposition of administrative sanctions on motor vehicle taxpayer compliance at UPT PPD Samsat Pandan, Central Tapanuli Regency, 3) Analyzing the effect of imposition of fines on the compliance of motorized vehicle taxpayers at UPT PPD Samsat Pandan, Central Tapanuli Regency, 4) Analyzing the effect of joint taxpayer awareness, imposition of administrative sanctions, and imposition of fines on compliance with motor vehicle taxpayers at UPT PPD Samsat Pandan, Central Tapanuli Regency, and 5) Analyzing the relationship between motor vehicle taxpayer compliance in the development of the Central Tapanuli Regency area. The research was conducted in Central Tapanuli Regency on the Analysis of Factors Affecting Motor Vehicle Taxpayer Compliance at UPT PPD Samsat Pandan, Central Tapanuli Regency. The analytical method used in this research is multiple regression analysis. The results showed that taxpayer awareness had a positive and significant effect on motor vehicle taxpayer compliance at UPT PPD Samsat Pandan, Central Tapanuli Regency. The imposition of administrative sanctions has a positive and significant effect on the compliance of motor vehicle taxpayers at UPT PPD Samsat Pandan, Central Tapanuli Regency. The imposition of fines has a positive and significant impact on motor vehicle taxpayer compliance at the UPT PPD Samsat Pandan, Central Tapanuli Regency. The awareness of taxpayers, the imposition of administrative sanctions and the imposition of fines together have a positive and significant effect on the compliance of motor vehicle taxpayers at UPT PPD Samsat Pandan, Central Tapanuli Regency. Motor vehicle tax compliance is related to the development of the Central Tapanuli Regency area.
Co-Authors A Halim Abda Abda Abdul Hamid Abdul Haris Adrian, Fahri Adriman, Ramzi Agustiawan, Agustiawan Ahmad Fauzan Lubis Ahmad Syuhada Ahmad, Md. Yazid Ainal Hadi Akhmad Syarif Akhyar Akhyar Al-Huda, Nafisah Ali Okta Akbar Anwar, Thaibil Aqsa SH, Aidil Arifullah, Arifullah Asia, Asia Asni Asni Auzar, Auzar Bachtiar Bachtiar Benazir, Benazir Budhi Oktavia Damanik, Adlin Dhiniati, Fameira Edowinsyah, Edowinsyah Efendi Efendi Eldina Fatimah Erlina Erlina Fadhli, zul Faisal Faisal Fathoni, Muhammad Nur Fathurrahman Fathurrahman Faturrahman Firmansyah Firmansyah Firmansyah, J Guspatni Guspatni Gustika Sandra Habibah Habibah Hamzah, Ekawati Hanny Hafiar Hayu, Teuku Syaufi Hidayatika, Nur Khairina Ibrahim Ibrahim Ida Ayu Putu Sri Widnyani Ilham Fajri, Ilham Inayati, Ghina Indrawan, Riki Iqbal, Teuku Haris Ira Devi Sara Is, Muhazir Ismail Jaya, Alwi Jumra, Jumra Jusmaniar, Jusmaniar Kartini Kartini Khirnica, Khaira Kiljamilawati, Kiljamilawati Kurniati Kurniati Lubis, Ardiansyah Putra Lubis, Rakhmad Syafutra Lubisa, Ichsan Muhadis Luthfiansyah, Delvi Mahrani Mahdi Syukri Mansur, Jam'an Nurchotib Manutur Parulian Naibaho Mardhatillah, Inda Marlon Sihombing Marvita, Yurda Marwa, Marwa Miska*, Layna MMSI Irfan ,S. Kom Muhammad Arief Akbar Muhammad Isya Muhammad Mizwar Muhammad Muhammad Muliandi, arief N. Nazaruddin Nawa Angkasa, Nawa Nugraha, Yudha Bakti Nuraini Nuraini Nurbismi, Nurbismi Nurchotib Mansur, Jam'an Nurmala, Eka Nurmuthaharah, Cut Nurul Husna Parasetiani, Anisa Patimah Patimah Pratama, Nadri Ramadhani, Rizky Chairunisya Ratna Mutia Aprilla Raudhah Awal Rizki Yunanda RUBIATUN, RUBIATUN Said Munzir Sakti Yadi Sandra, Gustika Sianturi, Kevin Daniel Sofyan M. Saleh Sri Wahyuni Sukendi Sukendi Sultan Sultan Supardi Supardi Supardin Supardin, Supardin Suriadi Suriadi Susanna Susanna SYAHRIAL SYAHRIAL Syahril Ahmad Syamsidik, Syamsidik Syamsul Bachri Takdib, Manajer Jurnal Tengku Erwinsyahbana Ulhak, Andika Zia Uswatun Hasanah Vike Itteridi Wahid, Robi Farid Abdurachman Wijaya, Firman Ode Yunida, Yunida Zahwa, Putri Zaini, Abdul Kudus Zein, Ikramullah Zuhri, M Zulfakar, Zulfakar Zya, Putroe Salsabilla