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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Ahmad Junaidi
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Bengkulu
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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The Influence Of Tax Knowledge, Taxpayer Awareness, Tax Sanctions And Love Of Money On Motor Vehicle Taxpayer Compliance Monica Ganti Sari; Ahmad Junaidi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8892

Abstract

This study aims to look at the effect of tax knowledge, taxpayer awareness, tax sanctions and love of money on motor vehicle taxpayer compliance in the village of guru agung II, north kaur sub-district, kaur district, Bengkulu. This study uses quantitative methods of primary data, data collection methods using questionnaires. The population in this study were taxpayers in guru agung II village, totaling 173 households. This study uses purposive sampling technique. The sample in this study amounted to 173 samples, where the entire population was sampled. The data analysis technique used SPSS 26 (Statistical Product & Services Solution). The results showed that tax knowledge has no significant effect on motor vehicle taxpayer compliance. Taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions have no significant effect on motor vehicle taxpayer compliance. Love of money has a positive and significant effect on motor vehicle taxpayer compliance. Tax Knowledge, Taxpayer Awareness, Tax Sanctions and Love Of Money have a positive and significant effect together on Motorized Vehicle Taxpayer Compliance.
The Effect Of The Implementation Of The E-Filing System, E-Biling, E-Spt And Tax Sanctions On The Compliance Of Individual Taxpayers Registered At The Pratama KPP Of Bengkulu Two Ahmad Junaidi; Ateri Dendi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.9032

Abstract

This study aims to look at the effect of the application of the e-filing system, e-billing, e-spt and tax sanctions on the compliance of individual taxpayers registered at Kpp Pratama Dua. This study uses quantitative methods of primary data, data collection methods using questionnaires. The population in this study were all individual taxpayers registered at KPP Pratama Bengkulu Dua which amounted to approximately 83,059 people. This study uses purposive sampling technique. The sample used in this study amounted to 399 individual taxpayers as respondents. The calculation is obtained from the Slovin Formula calculation formula. The data analysis technique uses SPSS 26 (Statistical Product & Services Solution). The results showed that e-filing has a positive effect on individual taxpayer compliance, e-billing has a positive effect on individual taxpayer compliance, e-spt has a positive effect on individual taxpayer compliance and tax sanctions have a positive effect on individual taxpayer compliance.
Co-Authors Ateri Dendi Monica Ganti Sari