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All Journal Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Amel, R Septian
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Economics, Econometrics & Finance

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Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor Fitri, Nurhanza; Fionasari, Dwi; Amel, R Septian
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4218

Abstract

This study aims to obtain empirical evidence of the effect of understanding tax regulations, taxpayer awareness, public service accountability and moral obligation on taxpayer compliance. The population in this study were all motorized vehicle taxpayers who were registered at the joint office of SAMSAT Pekanbaru City. The sampling technique in this study used the random sampling method. The data analysis technique used multiple linear regression analysis techniques. The number of samples in this study were 398 respondents who were taxpayers of motorized vehicles. The software used for data processing is SPSS version 25 for windows. The results of hypothesis testing are as follows. Partially, understanding tax regulations, taxpayer awareness, public service quality and moral obligation to taxpayer compliance.Keywords: Taxpayer Compliance, Understanding of Tax Regulations, Taxpayer Awareness, Public Service Quality, Moral Obligation.
Co-Authors Fionasari, Dwi Fitri, Nurhanza