JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Vol. 6 No. 2 (2025)

PERAN PENGETAHUAN WAJIB PAJAK KENDARAAN BERMOTOR (PKB) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DAN INTEGRITAS SISTEM PEMUNGUTAN PAJAK PADA KANTOR SAMSAT HANDIL BAKTI UNIT PELAYANAN PENDAPATAN DAERAH(UPPD)2023-2024

Sarifah Fatimah (Unknown)
Lili Safrida (Unknown)



Article Info

Publish Date
08 Dec 2025

Abstract

This study discusses Motor Vehicle Tax (PKB), which is one of the factors that supports Regional Original Income (PAD), especially in Barito Kuala Regency. Although the number of vehicles continues to increase over time, this has not been in line with an increase in public compliance in paying taxes. This study aims to analyze the increase in taxpayer knowledge regarding compliance in paying PKB, as well as to evaluate how the integrity of the collection system impacts public trust. In this study, which applies a qualitative descriptive approach, data was obtained through interviews, observations, and document collection techniques. The results of this study indicate that increased taxpayer knowledge is directly proportional to increased taxpayer compliance. In addition, a collection system with integrity has also been proven to be able to build and strengthen public trust in collection institutions. Therefore, it is important to expand socialization activities and strengthen technology-based services as an effort to improve tax compliance.

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Journal Info

Abbrev

pajak

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

JRUP: Jurnal Referensi dan Review Pajak adalah Jurnal Tugas Akhir Mahasiswa yang diterbitkan oleh Program Studi Diploma Tiga Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat . Jurnal Referensi dan Review Pajak diterbitkan oleh Program Studi Program Studi Diploma Tiga Fakultas Ekonomi dan ...