Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Publikasi Ekonomi dan Akuntansi
Bening Karismawati
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Pengetahuan Perpajakan, Progra Pemutihan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Kota Surakarta Bening Karismawati; Rispantyo Rispantyo
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.4311

Abstract

The purpose of this study was to examine the effect of Tax Knowledge, Tax Amnesty Program, and Tax Sanctions on Motor Vehicle Taxpayer Compliance in Surakarta City. This study used motor vehicle taxpayers in Surakarta City. The method in this study uses a quantitative method. In this study, SPSS version 27.0 was used to analyze the data. The data sources used were primary data and secondary data. The population in this study were motor vehicle taxpayers in Surakarta City, totaling 517,790 vehicles registered according to the Surakarta City Central Statistics Agency. The sample in this study was 100 taxpayers, calculated using the Slovin formula. The sampling technique in this study used Accidential Sampling. The data collection technique used a questionnaire. In this study, descriptive analysis, multiple linear tests, t-tests, f-tests, and coefficient of determination tests were used. The results of this study stated that Tax Knowledge had no significant effect, meaning that tax knowledge had not been able to increase taxpayer compliance in paying motor vehicle taxes. Meanwhile, tax amnesty and tax sanctions have a significant positive effect, meaning that with the implementation of the amnesty program and the increasingly strict sanctions given, it will increase taxpayer compliance in paying motor vehicle taxes.
Co-Authors Rispantyo Rispantyo