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All Journal E-JURNAL AKUNTANSI
Sang Ayu Putu Sri Darmayani
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Program Pemutihan Pajak Pada Kepatuhan Wajib Pajak Kendaraan Bermotor Sang Ayu Putu Sri Darmayani; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 32 No 9 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i09.p14

Abstract

The purpose of the research is to determine the factors that influence taxpayer compliance, namely tax knowledge, taxpayer awareness, and tax whitening programs. The study was held at the SAMSAT Bangli Joint Office. Respondents in the study amounted to 100 participants, selected through purposive sampling method. Data collection was carried out by distributing questionnaires directly and using google forms. Data were analyzed by multiple linear regression analysis. The results showed that tax knowledge, taxpayer awareness, and vehicle tax whitening programs had a positive effect on motor vehicle taxpayer compliance. Keywords: Knowledge; Awareness; Pemutihan Pajak Program; Taxpayer Compliance
Co-Authors Henny Triyana Hasibuan