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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Nusantara Science and Technology Proceedings International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal
Tituk Diah Widajantie
Universitas Pembangunan Nasional Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Journal : Behavioral Accounting Journal

 1 
PENGARUH KESADARAN PAJAK, PENGETAHUAN PAJAK, SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Dyah Ratnawati; Tamadoy Thamrin; Muhammad Hilmi Arifin
Behavioral Accounting Journal Vol 2 No 1 (2019): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.387 KB) | DOI: 10.33005/baj.v2i1.38

Abstract

The tax is a compulsory levy paid by the citizen to the country and is used for the benefit of government and the general public. Tax is one of the country revenues to carry out the government activities, both the central and regional governments. A vehicle tax is a source of regional revenues. A compliance with vehicle taxpayers is one of the indicators in increasing local revenue. This research aimed to analyze the effect of taxpayer awareness, tax knowledge, and tax sanctions on vehicle taxpayer compliance. The population that has been used was all vehicle taxpayers in SAMSAT, South Surabaya. Meanwhile, the sample that has been used was 100 vehicle taxpayers by using random sampling technique. In this research, the data used a questionnaire. The technique of data analysis was using multiple linear analysis. The type of this research was quantitative research. The results of the research were the tax awareness and the tax sanctions significantly influenced vehicle taxpayer compliance while the tax knowledge had no effect on vehicle taxpayer compliance.
PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Saiful Anwar
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.335 KB) | DOI: 10.33005/baj.v3i2.103

Abstract

This research was conducted for knowing the influence of motor vehicle tax bleaching program, taxpayer awareness, tax socialization, and tax administration service toward taxpayer compliance to pay motor vehicle tax (Pajak Kendaraan Bermotor- PKB) at SAMSAT office of Surabaya Selatan. The total sample for this study was 100 respondents calculated using the sampling method namely simple random sampling. Collected data using a questionnaire distributed to respondents. Hypothesis testing in this research used multiple linear regression in SPSS 23. The analysis results show that motor vehicle tax bleaching program, taxpayer awareness, and tax administration service influence taxpayer compliance in paying PKB. Meanwhile, tax socialization does not have an effect on taxpayer compliance in completing the PKB.
Co-Authors Agung Budi Wicaksono Astrini Aning Widoretno Della Fardelia Safira Desy Ramadhan Kumalasari DEVI PERTIWI ANANDA PUTRI Dwi Suhartini Dyah Ratnawati Fajar Nugroho Felicia Rahma Dewanti Fidya Istiqfarini Fitri Tina Kharisma Jesica Ayu Revila Lorensa Prima Dwi Adha Marcella Islamay Ellen Erindra Putri Marseto Marseto Marthaza Sabrina Moch. Fadil Pratama Putra Muhammad Hilmi Arifin Pandu Rizky Mahendra Rizky Embun Arifah Saiful Anwar Shabrina Salsabila Sofie Yunida Putri Tamadoy Thamrin Winda Ayu Nindhya