Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Vedelia Brenda Harianto Vedelia
a:1:{s:5:"en_US";s:45:"Universitas Widya Kartika Surabaya, Indonesia";}
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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

Found 1 Documents
Search

 1 
Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pengendara Motor dan Mobil di Era Pandemi Vedelia Brenda Harianto Vedelia; Revi Arfamaini revi
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 3 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i3.222

Abstract

Along with the spread of Covid-19 throughout the world, all aspects of life that we are used to living, are forced to undergo changes. Therefore, the government includes the taxation sector, if it is drawn from the perspective of tax compliance itself. One of the taxes that is the biggest contributor to local tax revenues is the Motor Vehicle Tax. Motor vehicle tax is one of the tax revenues that affects the high regional income. The purpose of the study was to empirically examine the effect of taxpayer awareness, tax service quality, income level, tax knowledge, and tax sanctions on taxpayer compliance with motorbikes and cars in the pandemic era at the South Surabaya Samsat. Quantitative and explanative research methods, using non-propability sampling with accidental sampling classification to test whether taxpayer awareness, tax service quality, income level, tax knowledge, and tax sanctions on taxpayer compliance with motorbikes and cars in the pandemic era at the South Surabaya Samsat, and to test whether the predetermined hypothesis is accepted or rejected. Collecting data using a questionnaire with a sample of 100 taxpayers. Data analysis was performed with multiple linear regression. The results showed that the variables of taxpayer awareness, tax service quality, income level, tax knowledge did not have a significant but positive effect, while the tax sanctions variable had a significant and positive effect on paying motorbike and car taxes in South Surabaya Samsat
Co-Authors Revi Arfamaini