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All Journal Jurnal Ekonomi Dan Bisnis
Muhammad Daffa Adyazmara
Universitas Pembangunan Nasional Veteran Jakarta
Economics, Econometrics & Finance

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Peran Sanksi Pajak dalam Memoderasi Pengaruh antara Tingkat Penghasilan dan Implementasi Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Muhammad Daffa Adyazmara; Rahmasari Fahria
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2436

Abstract

This study aims to determine the effect of income level and the samsat drive thru system through motor vehicle taxpayer compliance and the role of tax sanctions in moderating income level and the samsat drive thru system through motor vehicle taxpayer compliance. The populations used in this study are taxpayers who pay their motorized vehicle taxes at the Samsat Drive Thru Polda Metro Jaya, South Jakarta. Sampling in this study use accidental sampling. Sources of data in this study came from questionnaires. The data analysis method uses Structural Equation Modeling (SEM) using Smart Partial Least Square version 3.0. The results of this study indicate that the level of income has a significant effect on motor vehicle taxpayer compliance. The samsat drive thru system has no significant effect on motor vehicle taxpayer compliance. Tax sanctions are not able to moderate the effect of income levels and the samsat drive thru system on motor vehicle taxpayer compliance.
Co-Authors Rahmasari Fahria