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All Journal International Journal of Financial, Accounting, and Management
Ramdhan, Rizky Mochammad
Unknown Affiliation
Decision Sciences, Operations Research & Management

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The effect of the awareness of taxpayer and tax socialization on taxpayer compliance for motor vehicles Ramdhan, Rizky Mochammad; Rachman, Andry Arifian
International Journal of Financial, Accounting, and Management Vol. 5 No. 2 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i2.393

Abstract

Purpose: This study aimed to determine whether taxpayer awareness and tax socialization affect taxpayer compliance at the SAMSAT Office of Cianjur Regency. Research methodology: This study used a simple random sampling technique and the Slovin method using Statistical Program for Society Science (SPSS) software. Primary data were obtained by distributing the questionnaires. Results: Based on the results, it can be concluded that the variable awareness of taxpayers and tax socialization partially have a positive and significant effect on taxpayer compliance. Limitations: This study's limitation is the use of a questionnaire to obtain data, which allows the respondent to translate the questionnaire items differently from what the author intended. The questionnaire was distributed only to the taxpayer of a motor vehicle at the SAMSAT Office of Cianjur Regency. Contribution: Author, SAMSAT Office, and Public.
Co-Authors Rachman, Andry Arifian