Journal of Innovation Research and Knowledge
Vol. 4 No. 12: Mei 2025

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SIKAP FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN WONOGIRI

Gadit Aryo Sadewo (Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Surakarta)
Kurnia Rina Ariani (Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Surakarta)



Article Info

Publish Date
17 May 2025

Abstract

Since more people are riding motorcycles every year, there are also more people who are breaking the law. The purpose of this study is to ascertain if motorized motorists' compliance with tax laws is impacted by their knowledge of tax laws, their awareness of them, and the attitude of tax officials. This study's methodology is quantitative in nature. A motorized vehicle taxpayer who is registered at the Wonogiri SAMSAT Office provides the data. Accidental sampling is the sample technique employed in this investigation. Likert scales and documentation are included in the collection process. Validity tests, testing, multiple linear regression analysis, autocorrelation, heteroscedasticity, normality, F statistical tests, t tests, determination coefficient tests (R2), and classical assumption tests are all carried out using SPSS 25. 1) Taxpayer compliance is significantly improved by an understanding of tax rules, according to the study's findings. 2) The impact of taxpayer knowledge on taxpayer compliance is substantial. 3) All motor vehicle taxpayers registered at the Wonogiri Regency SAMSAT Office said that their Taxpayer Compliance was significantly improved by the tax authorities' attitude

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Journal Info

Abbrev

JIRK

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Journal of Innovation Research and Knowledge, published by Bajang Institute. Published in two formats, print and online, print version of ISSN: 2798-3471 and the online version of ISSN: 798-3641, both of which are published every month. The scope of the journal studies broadly includes: Culture (a ...