Jurnal Ilmiah Akuntansi Kesatuan
Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024

Factors Influencing Motor Vehicle Tax Compliance in Sukabumi Regency

Setiawan, Angga Permana (Unknown)
Hambani, Susy (Unknown)
Aziz, Ayi Jamaludin (Unknown)



Article Info

Publish Date
09 Oct 2024

Abstract

This research aims to examine the influence of tax knowledge, taxpayer awareness, taxpayer income, and tax sanctions on motor vehicle taxpayer compliance in Sukabumi Regency. This research uses quantitative methods with surveys as a data collection technique. The population in this study includes all taxpayer vehicles registered at the PPPD Sukabumi 1 Cibadak Regency Area, totaling 369,165 taxpayers. A sample of 100 motor vehicle taxpayers was selected using a probability sampling technique with a simple random sampling method. The research results show that tax knowledge, taxpayer awareness, taxpayer income, and tax sanctions simultaneously have a positive influence on motor vehicle taxpayer compliance. Partially, tax knowledge and taxpayer awareness do not have a positive influence on motor vehicle taxpayer compliance, while taxpayer income and tax sanctions have a positive influence on motor vehicle taxpayer compliance.

Copyrights © 2024






Journal Info

Abbrev

jiakes

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI ...