Pengaruh Pengetahuan Wajib Pajak, Kualitas Pelayanan Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

There are various types of taxes applied in Indonesia, one of which is motor vehicle tax. One of the factors that must be considered so that tax payments can continue to be carried out properly is paying attention to taxpayer compliance, especially in each taxpayer's area. The purpose of this writing is to provide analysis results related to motor vehicle taxpayers which are influenced by the awareness and knowledge of taxpayers at the Klungkung Regency Samsat office. The type of research used is quantitative research. The results of the research are (1) motor vehicle taxpayer compliance in the Klungkung Samsat is positively influenced by the taxpayer's knowledge; (2) motor vehicle tax compliance at Klungkung Samsat is positively influenced by service quality.; (3) motor vehicle tax compliance in the Klungkung Samsat is positively influenced by the imposition of tax sanctions on taxpayers.

Authors

Publication Details

Journal
Journal Research of Accounting
Published
2024-12-25
DOI
https://doi.org/10.51713/jarac.2024.6132
Primary Topic
Taxation and Compliance Studies
Type
article
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article

Pengaruh Pengetahuan Wajib Pajak, Kualitas Pelayanan Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Made Yudi Darmita, Laras Oktaviani, I Dewa Ayu Riskya Jayanti Kumala Dewi
Journal Research of Accounting
Taxation and Compliance Studies
article

Pengaruh Pengetahuan Wajib Pajak, Kualitas Pelayanan Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Made Yudi Darmita, Laras Oktaviani, I Dewa Ayu Riskya Jayanti Kumala Dewi
article en

Abstract

There are various types of taxes applied in Indonesia, one of which is motor vehicle tax. One of the factors that must be considered so that tax payments can continue to be carried out properly is paying attention to taxpayer compliance, especially in each taxpayer's area. The purpose of this writing is to provide analysis results related to motor vehicle taxpayers which are influenced by the awareness and knowledge of taxpayers at the Klungkung Regency Samsat office. The type of research used is quantitative research. The results of the research are (1) motor vehicle taxpayer compliance in the Klungkung Samsat is positively influenced by the taxpayer's knowledge; (2) motor vehicle tax compliance at Klungkung Samsat is positively influenced by service quality.; (3) motor vehicle tax compliance in the Klungkung Samsat is positively influenced by the imposition of tax sanctions on taxpayers.

Journal Research of AccountingVol. 6(1)
Openalex Percentile: Top 67%
Taxation and Compliance Studies
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Pengaruh Pengetahuan Wajib Pajak, Kualitas Pelayanan Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor — Made Yudi Darmita, Laras Oktaviani, et al. · Journal Research of Accounting (2024) | TGRS Research Map | TGRS