cover
Contact Name
Paska Marto Hasugian
Contact Email
stagflasisean@gmail.com
Phone
+6281260002931
Journal Mail Official
stagflasisean@seaninstitute.or.id
Editorial Address
Komplek New Pratama ASri Blok C, No.2, Deliserdang, Sumatera Utara, Indonesia
Location
Unknown,
Unknown
INDONESIA
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi
Published by SEAN INSTITUTE
ISSN : -     EISSN : 29880785     DOI : 10.54209
Core Subject : Economy,
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi is a journal in the field of Management, Accounting, and Economics with a scope of Business Economics, E-Business, Consumer Behavior, Entrepreneurship, Finance, Public Policy, Human Resource Management, Organizational Behavior, Marketing Management, Service Quality, Innovation Product Management, Production and Operational Management, Strategic Management, Financial Management, Financial Behavior, Financial Accounting, Public Sector Accounting, Management Accounting, Audit and Corporate Governance, Banking Accounting, Accounting Information Systems, Accounting Education, Taxation, Capital Markets and Investment, Accounting for SMEs, Accounting for Rural Credit Institutions, and other related fields of study.
Articles 41 Documents
The Effect of Tax Knowledge, Tax Sanctions, and Taxpayer Income Levels on Motor Vehicle Taxpayer Compliance at the Bekasi City Samsat Office in 2022-2024 Yuyun, Yuyun; Khasanah, Uswatun; Maidani, Maidani
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 1 (2026): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, April 2026 (Inpress)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/stagflasi.v4i1.241

Abstract

This study aims to analyze the influence of tax knowledge, tax sanctions, and income levels on the compliance of motor vehicle taxpayers at the Bekasi City Samsat Office for the 2022–2024 period. The main phenomenon behind this study is the gap between the potential revenue and the realization of Motor Vehicle Tax income in Bekasi City. The research method used is a verifiable descriptive quantitative approach with a population of 4,533,569 registered vehicle owners. Sampling was carried out through simple random sampling techniques and data was analyzed using SmartPLS software version 4.0 with the PLS-SEM method. The results of the study show that tax knowledge has a positive and significant effect on taxpayer compliance. On the other hand, tax sanctions and income levels were found to have a positive but not significant effect on motor vehicle taxpayer compliance.