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Journal : Jurnal Inovasi Akuntansi

Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Denpasar Rambu Hunggu Hau Maritu; Anik Yuesti; Putu Novia Hapsari Ardianti
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6860

Abstract

Taxpayer compliance is an act that reflects obedience and awareness of order in the taxpayer's tax obligations by making payments and reporting on the period and yearly of the taxpayer concerned in accordance with applicable tax provisions. Increasing taxpayer compliance is influenced by many factors, such as tax audits carried out, sanctions given to each taxpayer who violates the regulations, awareness of the taxpayer himself, quality of service provided to taxpayers, and knowledge of taxation owned by each taxpayer. The number of samples used in this study were 100 respondents. The sampling technique used in this research is incidental sampling. The data analysis technique used is Multiple Linear Regression analysis and previously tested research instruments. The results of this study indicate that service quality has a positive effect on motor vehicle taxpayer compliance at the Denpasar Samsat Office, on the other hand tax audits, tax sanctions, taxpayer awareness and tax knowledge do not affect taxpayer compliance. These results indicate that the Denpasar Samsat Office has good service quality where taxpayers feel comfortable and satisfied with the services provided so that it can affect the level of taxpayer compliance.
Co-Authors Achmad Choiron Affi Nizar Suksmawati Agustina, Rini Alda Raharja Anastasia L Maukar Anastasia Lidya Maukar Anastasia Lidya Maukar Anastasia Lidya Maukar Anggarini, Luh Putu Irma Anggi Firmansyah Anindo Saka Fitri Arizia Aulia Aziiza Atanasia Pramudita Ayu R. Rumanti, I Gusti Azhari Atul Aini Bella Chelsea Berliana Carmen Castro Menes Daniel Manek Desak Ayu Sriary Bhegawati Dewa Bagus Alit Adnyana Putra Dwi Cahyono Dwi Cahyono Elta Sonalitha Emma Budi Sulistiarini Erri Wahyu Puspitarini Fahmi Poernamawatie Fedianty Augustinah Fitri Marisa Fitri Marisa Fitri Marisa Gregorious Paulus Tahu Gregorius Paulus Tahu Gregorius Paulus Tahu Hetty Purnamasari Himawan I Gede Cahyadi Putra I Made Sudiartana, I Made I Nengah Suardhika I Putu Pratama Adiputra Ida Ayu Lidya Primadona Intan Yosa Pramisela Istiadi Jessica Ananda Putri Litafira Syahadiyanti Luh Putu Irma Anggarini Maxi Maroep Mucalinda Rupasari Natasya Kurnia Putri Nengah Landra Nengah Sudja Ni Kadek Ani Widiani Ni Komang Prasiani Ni Made Dwi Ratnadi Ni Made Ida Pratiwi Santi Ni Putu Shinta Dewi Ni Wayan Rustiarini Ni Wayan Rustiarini Ni Wayan Sumiantari Nihayatus Sholichah Puspitarini, Erri Wahyu Putu Gede Ari Krismantoro Putu Kepramareni Putu Noah Aletheia Adnyana Putu Novia Hapsari Ardianti Rachmad Ary Ramadhan Rahmawati Erma Standsyah Ramadhan, Rachmad Ary Rambu Hunggu Hau Maritu Rangga Pahlevi Putra Ravino Rahman Rudy Joegijantoro, Rudy Seftin Fitri Ana Wati Slamet Kacung Sulis Janu Hartati Susilo, Yunus Syahroni Wahyu Iriananda, Syahroni Wahyu Titis Indah Widyawati Verdi Yasin Verdi Yasin Veronika Nugraheni Sri Lestari Wahyu Saputra WINDI SETIAWAN Yenny Verawati Yudi Karisma Sari Yudid Nuriantono Yunus Susilo Zulfikar Amirul Mustafa