Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH SISTEM PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK MELALUI LAYANAN SAMSAT KELILING DI KOTA PANGKALPINANG

Septiani, Mutiara (Unknown)
Julia, Julia (Unknown)
Rudianto, Nur Ahmad Ricky (Unknown)

Article Info

Publish Date
12 Dec 2024

Abstract

This study aims to analyze the influence of the tax collection system and tax knowledge on taxpayer compliance through mobile SAMSAT services in Pangkalpinang City. This study uses a quantitative approach using a survey method through a questionnaire distributed to 400 taxpayers. The results of this study indicate that mobile SAMSAT services and tax knowledge have a positive and significant effect on taxpayer compliance, while service quality does not have a significant effect on taxpayer compliance

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Journal Info
Jurnal Revenue : Jurnal Ilmiah Akuntansi
Website

Abbrev

home

Publisher

Universitas Bina Bangsa

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...