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All Journal Jurnal Akuntansi dan Pajak
Andra Eka Vebriana
Universitas Muhammadiyah Ponorogo
Economics, Econometrics & Finance Social Sciences

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Pengaruh Samsat Keliling, Sosialisasi Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Pajak Kendaraan Bermotor Kabupaten Ponorogo Ardyan Firdausi Mustoffa; Titin Eka Ardiana; Andra Eka Vebriana
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5851

Abstract

In Ponorogo there are still units of motorcycle that are in arrears so that tax compliance is not optimal. This study aims to determine the effect of the implementation of Samsat keliling service, taxation socialization, and tax penalties on taxpayer compliance of motorcycle. This research belongs to the type of quantitative research with primary data originating from the distribution of questionnaires. This study uses a probability sampling technique with a total of 100 respondents spread over Samsat keliling Sambit and Jenangan. The results showed that: (1) Samsat keliling service had a positive and significant effect on the tax compliance of motorcycle, (2) tax socialization had a positive and significant effect on the tax compliance of motorcycle, (3) tax penalties had a positive and significant effect on the tax compliance of motorcycle, (4) Samsat keliling service, tax socialization, and tax penalties simultaneously have a positive and significant effect on the tax compliance of motorcycle.
Pengaruh Samsat Keliling, Sosialisasi Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Pajak Kendaraan Bermotor Kabupaten Ponorogo Ardyan Firdausi Mustoffa; Titin Eka Ardiana; Andra Eka Vebriana
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5851

Abstract

In Ponorogo there are still units of motorcycle that are in arrears so that tax compliance is not optimal. This study aims to determine the effect of the implementation of Samsat keliling service, taxation socialization, and tax penalties on taxpayer compliance of motorcycle. This research belongs to the type of quantitative research with primary data originating from the distribution of questionnaires. This study uses a probability sampling technique with a total of 100 respondents spread over Samsat keliling Sambit and Jenangan. The results showed that: (1) Samsat keliling service had a positive and significant effect on the tax compliance of motorcycle, (2) tax socialization had a positive and significant effect on the tax compliance of motorcycle, (3) tax penalties had a positive and significant effect on the tax compliance of motorcycle, (4) Samsat keliling service, tax socialization, and tax penalties simultaneously have a positive and significant effect on the tax compliance of motorcycle.
Co-Authors Ardiana, Titin Eka Ardyan Firdausi Mustoffa