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All Journal Jurnal Samudra Ekonomi dan Bisnis
Putra, Ade Dwika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Putra, Ade Dwika; Merkusiwati, Ni Ketut Lely Aryani
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 1 (2025): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i1.10158

Abstract

This research aims to obtain empirical evidence regarding the influence of taxpayer awareness, motor vehicle tax relief, the SAMSAT Drive Thru service system, along with SAMSAT Kerti on motor vehicle taxpayer compliance in Denpasar City. This research was carried out at the Regional Tax and Retribution Service UPTD Office, Bali Province, Denpasar City. This research uses the Theory of Planned Behavior along with Attribution Theory. The sample was determined using accidental sampling with a sample of 100 respondents calculated using the Slovin formula. Data were collected through questionnaires, and data were analyzed using multiple linear regression methods. Findings show that taxpayer awareness, motor vehicle tax relief, the SAMSAT Drive Thru service system, and SAMSAT Kerti, have a positive effect on motor vehicle taxpayer compliance in Denpasar City.
Co-Authors Ni Ketut Lely Aryani Merkusiwati