Journal Of Business, Finance, and Economics (JBFE)
Vol. 4 No. 1 (2023): Journal Of Business, Finance, and Economics (JBFE)

FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN GROBOGAN

Nurhana - - (Universitas Stikubank (UNISBANK) Semarang)
Maryono - - (Universitas Stikubank (UNISBANK) Semarang)



Article Info

Publish Date
08 Jun 2023

Abstract

This study aims to determine the factors that influence taxpayer compliance in paying motor vehicle taxes in Grobogan Regency. The factors tasted in this study are knowledge of taxation, tax sanctions, quality of tax service, and the application of E-SAMSAT. Sampling a number of 101 respondents using accidental sampling method. Data collection was carried out by distributing questionnaires directly and through the online to taxpayers according to the accidental sampling criteria, then analyzed using multiple linear regression analysis test. The result of this research analysis indicate that tax knowledge and tax sanctions have a positive effect on motor venicle taxpayer compliance. The variable quality of tax service and application of E-SAMSAT shows that these factors have no effect on motor venicle taxpayer compliance.Keywords: Tax Knowledge, Tax Sanctions, Quality of Tax Services, and E-SAMSAT

Copyrights © 2023






Journal Info

Abbrev

jbfe

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal Of Business, Finance, and Economics (JBFE) adalah jurnal ilmiah peer review yang diterbitkan oleh Universitas Veteran Bangun Nusantara. Jurnal JBFE terbit dalam dua edisi dalam setahun, yaitu edisi Juni dan Desember. Kontributor Jurnal JBFE berasal dari peneliti, akademisi (dosen dan ...