Determinants of Motor Vehicle Taxpayer Compliance in Kuningan District

Authors

  • Moh Yudi Mahadianto Universitas Swadaya Gunung Jati
  • Syita Dwi Utami Universitas Swadaya Gunung Jati
  • Acep Komara Universitas Swadaya Gunung Jati
  • Tika Septiani

DOI:

https://doi.org/10.32493/eaj.v6i3.y2023.p222-231

Keywords:

Taxpayer Compliance, Taxpayer Knowledge, Income Level, Quality of Service

Abstract

This study aims to determine the effect of taxpayer knowledge, income level, and service quality on motor vehicle taxpayer compliance registered at the SAMSAT Office of Kuningan Regency. This study used primary data, namely a questionnaire distributed to 100 motor vehicle taxpayers. The sampling technique used is convenience sampling. The data analysis methods used in this study are descriptive analysis tests, data quality tests, multiple linear regression analysis, and classical assumption tests. This study's results significantly influence Taxpayer Knowledge of Motor Vehicle Taxpayer Compliance. Meanwhile, the Income and Quality of Service level does not affect the Compliance of Motor Vehicle Taxpayers.

Author Biographies

Moh Yudi Mahadianto, Universitas Swadaya Gunung Jati

Fakultas Ekonomi dan Bisnis Universitas Swadaya Gunung Jati Cirebon

Syita Dwi Utami, Universitas Swadaya Gunung Jati

Fakultas Ekonomi dan Bisnis Universitas Swadaya Gunung Jati Cirebon

Acep Komara, Universitas Swadaya Gunung Jati

Fakultas Ekonomi dan Bisnis Universitas Swadaya Gunung Jati Cirebon

Tika Septiani

Fakultas Ekonomi dan Bisnis Universitas Swadaya Gunung Jati Cirebon

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Published

2023-09-01

Issue

Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal)

Section

Articles

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