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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi Jurnal Analisis Manajemen JUIMA : Jurnal Ilmu Manajemen Agrokreatif Jurnal Ilmiah Pengabdian kepada Masyarakat MIX : Jurnal Ilmiah Manajemen Jurnal Bakti Saraswati JURNAL GALUNG TROPIKA International Journal of Supply Chain Management Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Abdimas ADPI Sosial Dan Humaniora Prosiding Konferensi Nasional PKM-CSR I-Com : Indonesian Community Journal JISOS: Jurnal ilmu sosial Media Bina Ilmiah Journal of Social Science Journal of Applied Accounting Jurnal Inovasi Akuntansi Values EMAS
Yenny Verawati
Universitas Mahasaraswati Denpasar
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Physics Public Health Social Sciences Transportation Other

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Journal : Journal of Applied Accounting

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Pengaruh Tarif Pajak Progresif, Kualitas Pelayanan, Sanksi, Kesadaran, Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Desak Ayu Sriary Bhegawati; Yenny Verawati; Gusti Ayu Ratih Widyantari
Journal of Applied Accounting Vol 2 No 1 (2023): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.215 KB) | DOI: 10.52158/jaa.v2i1.522

Abstract

One of the most serious problems for economic policy makers is boosting taxpayer compliance rates. Non-compliance in paying motor vehicle taxes is of course a problem every year in almost all districts in Bali. Taxpayer compliance is influenced by various factors, one of which is progressive tax. Progressive taxes are expected to increase regional revenues. In addition to progressive taxes, service quality, sanctions, awareness, and tax knowledge can also trigger an increase in regional income. This study aims to determine the effect of progressive tax rates, service quality, sanctions, awareness, and tax knowledge on motor vehicle taxpayer compliance. The population in this study were all taxpayers at the UPTD Services and Retribution of the Province of Bali in Denpasar City so that a sample of 100 taxpayers was obtained using accidental sampling data determination techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that progressive tax rates have a negative effect on motor vehicle taxpayer compliance at the UPTD Service and Retribution of the Province of Bali and service quality, sanctions, awareness, and tax knowledge have a positive effect on motor vehicle tax compliance at the UPTD Service and Retribution Province of the Province. Bali. This research can provide information about progressive tax rates, service quality, sanctions, awareness, and tax knowledge of motor vehicle taxpayer compliance, because this can affect increasing local revenue. Keywords: Progressive Tax Rates, Service Quality, Sanctions, Awareness , And Tax Knowledge
Co-Authors Agus Gde Ditha Mahendra Anak Agung Istri Ngurah Marhaeni Anik Yuesti Arista Dwi Kurniawan Astakoni, I Made Purba Daniel Manek Desak Ayu Sriary Bhegawati Desak Made Sukarnasih Gde Bagus Brahma Putra Gregorius Paulus Tahu Gusti Ayu Ratih Widyantari I Gusti Agung Diah Pradnya Putri I Gusti Ayu Diah Yuniti I Kadek Bagas Indra Pranata I Kadek Dedy Efriyadi I Made Purba Astakoni I Made Purba Astakoni I Made Suryana I MADE SURYANA . I Nengah Sudja I Nengah Sudja I Nyoman Agus Wahyu Anggara I Nyoman Tri Sutaguna I Putu Randy Sastrawan I Wayan Mendra I Wayan Sudirman Ida Ayu Made Laras Santika Dewi Ida Ayu Mega Suryantari Ida Bagus Swaputra Joko Utomo Kadek Ary Dwipayana Kadek Ryan Putra Richadinata Luh Kadek Budi Martini Made Benny Yuda Asrama Neng Ayu Agustina Wandini Ni Kadek Budi Sri Pertiwi Ni Kadek Indah Pebrianti Ni Ketut Ledy Sriutami Ni Km. Lolita Sri Widiarni Ni Luh Gede Putu Purnawat Ni Made Satya Utami Ni Putu Ayu Mirta Mahayani Ni Putu Eni Prabawati Ni Putu Mitha Lestari Dewi Ni Putu Sukanteri Ni Rai Aditya Putri Pande Ketut Ribek Pande Komang Suparyana Putu Novia Hapsari Ardianti Sapta Rini Widyawati Surya Firmansyah Tjok Istri Sri Harwathy Widiarni, Ni Km. Lolita Sri Yulistiyono, Agus