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Novianti Syarif
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Economics, Econometrics & Finance

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Pengaruh Insentif Pajak Kendaraan Bermotor Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Selama Masa Pandemi Covid 19 Novianti Syarif; Amin Dara; Dwi Yana Amalia Sari Fala
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1842

Abstract

The purposes of this study are: (1) To analyze the effect of vehicle tax incentives on vehicle taxpayer compliance during the covid 19 pandemic and (2) To analyze the effect of service quality on vehicle taxpayer compliance during the covid 19 pandemic. The object of this study is a vehicle taxpayer registered at the Ternate City SAMSAT office. This type of research is quantitative research. The analytical model used in this study is multiple linear regression analysis using Smart PLS. Based on the results of the study, the results showed that (1) Vehicle tax incentives had an effect on vehicle taxpayer compliance during the covid 19 pandemic and (2) Service Quality had an effect on vehicle taxpayer compliance during the covid 19 pandemic.
Co-Authors Amin Dara Dwi Yana Amalia Sari Fala