Innovative: Journal Of Social Science Research
Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research

The Effect Of Tax Knowledge, Tax Sanctions On Taxpayer Compliance In Paying Motor Vehicle Tax At PT. Nagase Impor-Expor Indonesia

Rachel G. Hutajulu (Universitas Advent Indonesia)
Hisar Pangaribuan (Universitas Advent Indonesia)



Article Info

Publish Date
29 Oct 2023

Abstract

This research was conducted at PT. Nagase Import-Export Indonesia to better understand the impact of tax information and tax sanctions on taxpayer compliance with motor vehicle tax payments. The goal of this quantitative study is to confirm or refute assumptions about the impact of taxpayer awareness and tax penalties on PT. Nagase Import-Export Indonesia's compliance with its motor vehicle tax payment obligations. A survey of 59 taxpayers was used to obtain the data. Multiple linear regression is used to analyze data. Motor vehicle tax compliance turns out to be significantly influenced by taxpayer knowledge variables, tax sanctions, and tax knowledge. Keywords: Tax knowledge, tax sanctions, and taxpayer compliance.

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Journal Info

Abbrev

Innovative

Publisher

Subject

Humanities Computer Science & IT Law, Crime, Criminology & Criminal Justice Public Health Other

Description

Innovative: Journal Of Social Science Research is a journal managed by Universitas Pahlawan Tuanku Tambusai which bridges researchers to publish research results in all scientific fields (multidiscipline). This includes the fields of education, health, law, economics, IT (Informatics Engineering), ...