Jurnal Samudra Ekonomi dan Bisnis
Vol 16 No 1 (2025): JSEB

Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor

Putra, Ade Dwika (Unknown)
Merkusiwati, Ni Ketut Lely Aryani (Unknown)



Article Info

Publish Date
30 Jan 2025

Abstract

This research aims to obtain empirical evidence regarding the influence of taxpayer awareness, motor vehicle tax relief, the SAMSAT Drive Thru service system, along with SAMSAT Kerti on motor vehicle taxpayer compliance in Denpasar City. This research was carried out at the Regional Tax and Retribution Service UPTD Office, Bali Province, Denpasar City. This research uses the Theory of Planned Behavior along with Attribution Theory. The sample was determined using accidental sampling with a sample of 100 respondents calculated using the Slovin formula. Data were collected through questionnaires, and data were analyzed using multiple linear regression methods. Findings show that taxpayer awareness, motor vehicle tax relief, the SAMSAT Drive Thru service system, and SAMSAT Kerti, have a positive effect on motor vehicle taxpayer compliance in Denpasar City.

Copyrights © 2025






Journal Info

Abbrev

jseb

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

FOCUS Jurnal Samudra Ekonomi dan Bisnis (JSEB) focused on economics, business and management studies and present developments through the publication of research articles, research report, and book reviews. Languages used in this journal are Indonesia and English. SCOPE Jurnal Samudra Ekonomi ...