Jurnal Ilmiah Akuntansi
Volume 2 Nomor 1 April 2023

PENGARUH PENGETAHUAN PAJAK, KESADARAN WAJIB PAJAK,TINGKAT PENGHASILAN, DAN SAKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB KENDARAN BERMOTOR PADA KANTOR SAMSAT SIDIKALANG

Thamrin Marpaung (Universitas Katolik Santo Thomas)
Afni Eliana Saragih (Universitas Katolik Santo Thomas)
Herikson Tampubolon (Universitas Pembinaan Masyarakat Indonesia)



Article Info

Publish Date
05 May 2023

Abstract

The purpose of this study was to determine the effect of tax knowledge, taxpayer awareness, level of income and tax sanctions on motor vehicle taxpayer compliance. This research was conducted at the Sidikalang Samsat. The number of samples in this study were 100 respondents with the sampling method using the method of collecting research data from the available set of respondents (convenience sampling). Data analysis techniques used in this research were descriptive statistics, data quality testing, multiple linear regression, classical assumption testing and hypothesis testing. Partial test results (t test) show that tax knowledge has a significant value of 0.029, taxpayer awareness has a significant value of 0.42, income level is 0.007, and tax sanctions are 0.000, which means it has a significant value <0.05. Based on the results of the analysis, it can be seen that tax knowledge, taxpayer awareness, income levels and tax sanctions have a significant effect on motor vehicle taxpayer compliance in the city of Sidikalang.Keywords : Tax Knowledge, Taxpayer Awareness, Income Level, Tax Sanctions

Copyrights © 2023






Journal Info

Abbrev

JIMAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIMAT) merupakan Media Riset Akuntansi dan Keuangan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan keuangan terkini yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi International, Auditing ...