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Komang Ardhelia Ristianti
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Economics, Econometrics & Finance

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Kesadaran Wajib Pajak, Kondisi Keuangan Wajib Pajak, Kebijakan Relaksasi Pajak, dan Kepatuhan Wajib Pajak Komang Ardhelia Ristianti; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 34 No 3 (2024)
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.2024.v34.i03.p17

Abstract

The purpose of this reserach is to determine the effect of taxpayer awareness, taxpayer financial condition, PKB whitening, and BBNKB exemption on motor vehicle taxpayer compliance in Gianyar Regency. The method of determining the sample using accidental sampling. 100 samples was calculated using slovin formula. Data collection was carried out through a survey method using a questionnaire. The analysis technique used multiply linier regression. The result indicate taxpayer awareness, taxpayer financial condition, PKB whitening, and BBNKB exemption have positife effect on motor vehicle taxpayer compilance in SAMSAT Office in Gianyar Regency. Keywords: Awareness; Financial Condition; PKB Whitening; BBNKB Exemption; Taxpayer Compliance
Co-Authors Maria Meiatrix Ratna Sari