Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal eCo-Buss
Kristina Kristina
Universitas Putera Batam
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Faktor Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Batam Kristina Kristina; Viola Syukrina E Janrosl
eCo-Buss Vol. 4 No. 3 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v4i3.304

Abstract

Tax is one of the sources of state revenue that is obligatory and used for state needs which is very important for the development of the Unitary State of the Republic of Indonesia and aims to improve mutual welfare. The Riau Islands Provincial Government has also felt the impact of the corona virus from the Regional Original Revenue sector or what is often called PAD, namely the decline in revenue from Motor Vehicle Tax Revenue. The sampling method in this study used a non-probability sampling method which was distributed to 100 respondents and the data analysis technique in this study used factor testing, data quality testing, classical assumption testing, multiple linear regression testing and hypothesis testing. By using SPSS version 25 program. The results of this study indicate that tax knowledge has a positive effect and tax quality, technology utilization, taxation taxes and taxpayer awareness have no positive effect on motor vehicle taxpayer compliance. Knowledge, tax service quality, technology utilization, mandatory tax sanctions, and taxpayer awareness simultaneously have a positive effect on taxpayer compliance in Batam City
Co-Authors E Janrosl, Viola Syukrina