Jurnal Akuntansi Keuangan Dan Perpajakan
Vol. 1 No. 2 (2024): Oktober - Desember

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Alvina Ramadhan (Unknown)
Sri Nitta Crissiana Wirya Atmaja (Unknown)



Article Info

Publish Date
23 Dec 2024

Abstract

This study analyzes the effect of taxpayer awareness, tax knowledge, and fiscus service on the compliance of motor vehicle taxpayers at SAMSAT Balaraja. This research uses a quantitative approach with primary data collected through questionnaires from registered taxpayers. The sample consists of 100 respondents selected using the incidental sampling method. Data analysis was conducted using multiple linear regression with SPSS version 27 software. The results show that taxpayer awareness, tax knowledge, and fiscus service have a significant effect, both simultaneously and partially, on the compliance of motor vehicle taxpayers. The Adjusted R-square value reveals that these variables explain 33.0% of the variation in motor vehicle taxpayer compliance, while the remaining 67.0% is influenced by other factors outside the scope of this study. This research emphasizes the importance of improving awareness, education, and service quality to enhance motor vehicle taxpayer compliance

Copyrights © 2024






Journal Info

Abbrev

jakp

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Keuangan Dan Perpajakan (E-ISSN : 3063-8208) yang diterbitkan oleh Global Scients Publisher adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem ...