Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan el-Amwal : Jurnal Ekonomi dan Keuangan Islam
Sutan Febriansyah
Universitas Bumi Persada
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi dan Keuangan

 1 
Pengaruh Kebijakan E-Samsat, Tax Compliance Cost, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dinas SAMSAT Kabupaten Pidie Sutan Febriansyah; Sri Wahyuni
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.8729

Abstract

This study aims to examine the effect of e-samsat policies, tax compliance cost, service quality, and tax sanctions on taxpayer compliance at Pidie Samsat Service. The population in this study is the number of two-wheeled motor vehicle taxpayers whose population is unknown. The population that is not known with certainty is calculated using Lemeshow which produces a sample of 96 respondents. The data analysis methode used multiple linier regression. The results show that tax sanctions have an effect on taxpayer compliance. Meanwhile, e-samsat policies, tax compliance costs an service quality have no effect on taxpayer compliance.
Co-Authors Intan Maulida Naufal Bachri, Naufal Sri Wahyuni Yusnidar Yusnidar