Krisna: Kumpulan Riset Akuntansi
Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Ayu Babro Valentina (Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar)
Putu Kepramareni (Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar)
Ni Luh Gede Mahayu Dicriyani (Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar)

Article Info

Publish Date
06 Jul 2022

Abstract

This researchaims to find out the influence tax understanding, tax socialization, taxpayer awareness, tax sanctions and tax employee services to taxpayercompliance. The population in the study was all motor vehicle taxpayers registered with the Technical Implementation Unit of the Bali Provincial Levy Tax Service in Karangasem Regency in 2020 as many as 211,821 motor vehicle taxpayers with samples used, namely as many as 100 respondents determined by incidental sampling method. The data analysis technique used in this study is multiple linear regression. The results showed that tax understanding, tax socialization, taxpayer awareness, tax sanctions and tax employee services had a positive and significant effect on taxpayer compliance.

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Journal Info
Krisna: Kumpulan Riset Akuntansi
Website

Abbrev

krisna

Publisher

Universitas Warmadewa

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...