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Ni Putu Dita Darmayanti
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Economics, Econometrics & Finance

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Analisis Faktor yang Memengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor dalam Membayar Pajak Ni Putu Dita Darmayanti; Ni Ketut Lely Aryani Merkusiwati
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.p19

Abstract

Tax is a source of state revenue and is a potential sector related to the success of national development. The aim of the research is to empirically prove the influence of tax knowledge, moral obligations and tax socialization on taxpayer compliance. The research was conducted at the SAMSAT Bangli Office. The sampling method used non-probability sampling, namely incidental sampling, data was collected using a survey method with questionnaire techniques and analyzed using multiple linear regression analysis techniques. The research results show that tax knowledge, moral obligations and tax socialization have a positive and significant effect on taxpayer compliance. Keywords: Tax Knowledge; Moral Obligation; Tax Dissemination; Taxpayer Compliance
Co-Authors Ni Ketut Lely Aryani Merkusiwati