Jurnal Nusa Akuntansi
Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026

PENGARUH KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Natalia Tutoq (Unknown)
Baharudin Saga (Unknown)



Article Info

Publish Date
07 May 2026

Abstract

This research aims to determine the influence of tax service quality, tax sanctions, and tax knowledge on motor vehicle taxpayer compliance. This research is a qualitative descriptive study with data collected using a questionnaire. The population in this study were motor vehicle taxpayers at the SAMSAT Gandaria City Outlet. The sample used in this research was 124 respondents obtained using the convenience sampling method. Data analysis in this research uses multiple linear regression analysis which includes data quality testing, classical assumption testing and hypothesis testing. The results of the analysis show that partially the quality of tax services and tax sanctions have a significant effect on taxpayer compliance, while tax knowledge does not have a significant effect on taxpayer compliance. The quality of tax services, tax sanctions and tax knowledge together or simultaneously influence taxpayer compliance at the SAMSAT Gandaria City Outlet.

Copyrights © 2026






Journal Info

Abbrev

jna

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan ...