Ekonomi dan Bisnis
Vol 3 No 2 (2023): Jurnal Ekonomi dan Bisnis

Pengaruh Penerapan Sanksi Perpajakan Dan Pelayanan Pembayaran Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Pada Kantor Samsat Kota Bengkulu

Jarkoni Jarkoni (STIE Bisnis Internasional Indonesia Bekasi)
Ayu Intan Oktaria (STIE Bisnis Internasional Indonesia Bekasi)



Article Info

Publish Date
24 Jul 2023

Abstract

This research is motivated by a thought that with the existence of tax sanctions and good service to the community, it will increase taxpayer compliance. This study aims to determine how much influence the application of transportation sanctions and motor vehicle tax payment services has on taxpayer compliance at the Bengkulu City Samsat office. In this study, researchers used quantitative descriptive methods, data collection techniques using questionnaires and documentation. The data analysis technique used multiple linear regression test The results showed that the results of the t-test values (0.000 0.05) and (0.021 0.05). with an error rate of 5% while the f-test value showed a result of 21,529 and a probability of 0.000. And the results of the analysis of the correlation coefficient of 29.3%. Based on the results of the analysis, it can be concluded that the application of tax sanctions and motor vehicle tax payment services has an effect on taxpayer compliance at the Bengkulu City Samsat Office.

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Journal Info

Abbrev

ekonomibisnis

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Ekonomi dan Bisnis adalah jurnal ilmiah yang diterbitkan oleh STIE Bisnis Internasional Indonesia Bekasi. Artikel yang diterbitkan dalam Jurnal Ilmiah Ekonomi dan Bisnis adalah artikel penelitian dengan fokus bidang ilmu ekonomi berupa topik tata kelola bisnis baik dari segi pemasaran ...