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All Journal Jurnal Paradigma Akuntansi
Jenni Cong, Sukrisno Agoes
Fakultas Ekonomi dan Bisnis Universitas Tarumanegara
Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Jenni Cong, Sukrisno Agoes
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.4702

Abstract

The purpose of this study is to determine the effect of tax payer awareness, tax knowledge and tax sanction to taxpayer compliance in paying motor vehicle tax in west jakarta SAMSAT. Questionnaires were distributed to 100 respondend. The population used is taxpayer who pays motor vehicle in west jakarta SAMSAT. Data analysis techniques used are multiple regression analysis. The result of this research shows that tax knowledge and tax sanction have a significant and positive effect with taxpayer compliance. Then the last tax payer awareness has no affect significant and positive with taxpayer compliance.
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