PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Vol 10 No 2 (2018): Agustus

Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Cinti Rahayu (Universitas Pancasakti Tegal)
Amirah Amirah (Universitas Pancasakti Tegal)



Article Info

Publish Date
31 Aug 2018

Abstract

This study aims to prove the influence of program pemutihan motor vehicle tax (PKB), free transfer of name (BBNKB), and socialization taxation to the taxpayer to pay motor vehicle tax SAMSAT office Brebes. The population of this study are all motor vehicle texpayers registered at SAMSAT Brebes Joint Office. This sample used in this research is accidental sampling method is the technique of determining the sample by chance, ie anyone who by chance met with the researchers. Data were collected by survey method with questionnaires, and questionnaires were eligible for 100 questionnaires. Data analysis technique used Multiple Linear Regression Analysis. The results showed partialy had an affect that program pemutihan motor vehicle tax (PKB) with significant value 0,000 < 0,005, free transfer of name (BBNKB) with significant value 0,013 < 0,05,and socialization with significant value 0,000 < 0,05. Simultaneously all variabels had an effect on taxpayer to pay motor vehicle tax at SAMSAT Brebes Joint Office with significant value 0,000 < 0,05.

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Journal Info

Abbrev

permana

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Taxation Science Corporate Tax Individual Tax Accounting and Planning Taxes and Business Strategy Taxation Procedures for Estates, Trusts and Partnerships Financial Accounting Taxation Procedures for C Corps and S Corps Payroll and Business Tax Accounting Management Science Marketing Financial ...