Work

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

Year: 2024

Type: article

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.

Source: Journal Research of Accounting

DOI: 10.51713/jarac.2024.6132

Authors: I Dewa Ayu Riskya Jayanti Kumala Dewi, Made Yudi Darmita, Laras Oktaviani

Institution: Universitas Triatma Mulya

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4408880449

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