Tangible Journal
Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023

Pengaruh Sanksi Perpajakan dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Irvandi, Irvandi (Unknown)
Praditha, Riza (Unknown)

Article Info

Publish Date
22 Dec 2023

Abstract

This study aims to determine the effect of tax sanctions and the drive thru samsat system on motor vehicle taxpayer compliance. The data uses quantitative data sourced from primary data in the form of a questionnaire. The population used in this study are two-wheeled motorized vehicle taxpayers who are registered on the SAMSAT drive thru. Through the incidental sampling method, 115 taxpayers were sampled in this study. The results of this study indicate that tax sanctions and the drive thru samsat system have a positive and significant effect on motor vehicle taxpayer compliance.

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Journal Info
Tangible Journal
Website

Abbrev

TB

Publisher

Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara

Subject

Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

Description

The editorial team of the Tangible journal received a manuscript in the field of accounting science with the theme: a. Financial Accounting, b. Management accounting, c. Sustainability accounting d. Public sector accounting, e. Accounting information system, f. Auditing, g. Cultural Accounting h. ...