JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang

PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Anis Syamsu Rizal (Universitas pamulang)

Article Info

Publish Date
01 Apr 2019

Abstract

This study aims to examine the influence of knowledge of taxpayers, taxpayer awareness, motor vehicle tax sanctions, and samsat drive thru system of tax compliance on motor vehicles in samsat south jakarta. The data that is this study are “primary data from the results of questionnaires. respondents in the system samsat drive thru”. The questionnaire was distributed to 125 respondents and data that can be processed are 100 questionnaires. The sampling method used accidental sampling. The data analysis techniques in this study used “multiple linear regression techniques”.The result of regression analysis shows that “the knowledge of taxpayers, taxpayer awareness and samsat drive thru system have a positive effect on motor vehicle tax compliance while motor vehicle tax sanction has no significant effect on vehicle tax compliance”.

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Journal Info
JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Website

Abbrev

JIA

Publisher

Universitas Pamulang

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate ...