PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Authors

  • Anis Syamsu Rizal Universitas pamulang

DOI:

https://doi.org/10.32493/jiaup.v7i1.2508

Abstract

This study aims to examine the influence of knowledge of taxpayers, taxpayer awareness, motor vehicle tax sanctions, and samsat drive thru system of tax compliance on motor vehicles in samsat south jakarta. The data that is this study are “primary data from the results of questionnaires. respondents in the system samsat drive thruâ€. The questionnaire was distributed to 125 respondents and data that can be processed are 100 questionnaires. The sampling method used accidental sampling. The data analysis techniques in this study used “multiple linear regression techniquesâ€.The result of regression analysis shows that “the knowledge of taxpayers, taxpayer awareness and samsat drive thru system have a positive effect on motor vehicle tax compliance while motor vehicle tax sanction has no significant effect on vehicle tax complianceâ€.

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Published

2019-04-01

Issue

Vol. 7 No. 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang

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