EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Vol 6, No 3 (2023): EAJ (Economics and Accounting Journal)

Determinants of Motor Vehicle Taxpayer Compliance in Kuningan District

Moh Yudi Mahadianto (Universitas Swadaya Gunung Jati)
Syita Dwi Utami (Universitas Swadaya Gunung Jati)
Acep Komara (Universitas Swadaya Gunung Jati)
Tika Septiani (Unknown)



Article Info

Publish Date
01 Sep 2023

Abstract

This study aims to determine the effect of taxpayer knowledge, income level, and service quality on motor vehicle taxpayer compliance registered at the SAMSAT Office of Kuningan Regency. This study used primary data, namely a questionnaire distributed to 100 motor vehicle taxpayers. The sampling technique used is convenience sampling. The data analysis methods used in this study are descriptive analysis tests, data quality tests, multiple linear regression analysis, and classical assumption tests. This study's results significantly influence Taxpayer Knowledge of Motor Vehicle Taxpayer Compliance. Meanwhile, the Income and Quality of Service level does not affect the Compliance of Motor Vehicle Taxpayers.

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Journal Info

Abbrev

EAJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate ...