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All Journal E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Ayu Chairina Laksmi
Faculty of Economics and Business, Islamic University of Indonesia, Indonesia
Economics, Econometrics & Finance

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Pengaruh Kesadaran, Sanksi, Sosialisasi, dan Otoritas terhadap Kepatuhan Pajak Kendaraan di Situbondo Muhammad Abdullah Qomari; Ayu Chairina Laksmi
E-Jurnal Akuntansi Vol 35 No 2 (2025)
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.2025.v35.i02.p09

Abstract

This study aims to analyze the influence of tax awareness, tax sanctions, tax socialization, and the authority's power on the compliance of motor vehicle taxpayers in Situbondo Regency, East Java. Using the Theory of Planned Behavior (TPB) as a theoretical framework, this research investigates how these factors contribute to taxpayers' compliance behaviors. Data were collected from 100 respondents through surveys and analyzed using multiple linear regression. The results indicate that tax awareness, tax sanctions, tax socialization, and the authority's power significantly affect taxpayer compliance. These findings suggest that improving these factors can enhance tax compliance among motor vehicle owners in Situbondo Regency. Keywords: Tax Awareness;Tax Sanctions; Tax Socialization; Authority's Power; Tax Compliance.
The Influence of Awareness, Penalties, Socialization, and Authority on Vehicle Tax Compliance in Situbondo Muhammad Abdullah Qomari; Ayu Chairina Laksmi
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of tax awareness, tax sanctions, tax socialization, and the authority's power on the compliance of motor vehicle taxpayers in Situbondo Regency, East Java. Using the Theory of Planned Behavior (TPB) as a theoretical framework, this research investigates how these factors contribute to taxpayers' compliance behaviors. Data were collected from 100 respondents through surveys and analyzed using multiple linear regression. The results indicate that tax awareness, tax sanctions, tax socialization, and the authority's power significantly affect taxpayer compliance. These findings suggest that improving these factors can enhance tax compliance among motor vehicle owners in Situbondo Regency.
Co-Authors Muhammad Abdullah Qomari