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All Journal Jurnal Ilmiah Raflesia Akuntansi EKONOMIKA45 Optimal: Jurnal Ekonomi dan Manajemen Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Basic and Applied Accounting Research Journal Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Juita Sukraini
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Sanksi Perpajakkan dan Pengetahuan Perpajakkan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Samsat Kota Solok Juita Sukraini; Lili Wahyuni; Zihan Riska Muzida
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v13i1.5259

Abstract

This research was conducted to determine the Effect of Tax Sanctions and Tax Knowledge on Motor Vehicle Taxpayer Compliance. The population in this research consists of motor vehicle taxpayers registered at the SAMSAT Office of Solok City from 2021 to 2024. The sampling technique used in this research is Convenience Sampling. To determine the sample size, the researcher applied Slovin's formula, resulting in 100 respondents. The data analysis method employed SPSS version 26. The research results indicate that the Tax Sanctions variable (X1) has no significant effect on Taxpayer Compliance (Y), as evidenced by the t-count value of 0.933 ≤ 1.9848 (t-table) and a significance value of 0.150 ≥ 0.05 significance level. The Tax Knowledge variable (X2) has a significant effect on Taxpayer Compliance (Y), as evidenced by the t-count value of 2.432 ≥ 1.9848 (t-table) and a significance value of 0.017 ≤ 0.05 significance level. The Tax Sanctions variable (X1) and Tax Knowledge variable (X2) simultaneously have a significant effect on Taxpayer Compliance (Y), as evidenced by the F-count value of 2.846 ≥ 2.70 (F-table) and a significance value of 0.042 ≤ 0.05.
Co-Authors Adinda Putri Syahrila Al Fitasari, Anggi Alex Marcelline Alfiana, Yulia Arfimasri Aulia Fitri, Nadha Aulia Nanda P Chintia Devina Hamdi Daturrahmi, Sayyi Dini Onasis Disa Fide Kasoa Elsa Febri A Elvina Indriati Fahimah , Etsa Fitri Yeni, Fitri Hafitra Husni Taufiq D Ida Nirwana Indri Apri Mayanti Kafrianti, Fredella Azaria Lili Wahyuni Monica mutiara mutiara Nidia Anggreni Das Nur Aliffa Putri Mesra Putri, Rita Dwi Ramadhani Kirana Putra Resti Puspita Sari Rezi Indriani Rita Dwi Putri Sakinah, Hanifatus Seflidiana Roza Siska Yulia Defitri Wahyu Indah Mursalini Witra Maison Zihan Riska Muzida