Taxpayer Awareness, Taxpayer Financial Condition, Tax Relaxation Policy, and Taxpayer Compliance

Komang Ardhelia Ristianti (Faculty of Economics and Business, Udayana University, Indonesia)
Maria Mediatrix Ratna Sari (Faculty of Economics and Business, Udayana University, Indonesia)

E-Jurnal Akuntansi
Vol. 34 No. 3 (2024)

The purpose of this reserach is to determine the effect of taxpayer awareness, taxpayer financial condition, PKB whitening, and BBNKB exemption on motor vehicle taxpayer compliance in Gianyar Regency. The method of determining the sample using accidental sampling. 100 samples was calculated using slovin formula. Data collection was carried out through a survey method using a questionnaire. The analysis technique used multiply linier regression. The result indicate taxpayer awareness, taxpayer financial condition, PKB whitening, and BBNKB exemption have positife effect on motor vehicle taxpayer compilance in SAMSAT Office in Gianyar Regency.