Pengaruh Pengetahuan Formal Wajib Pajak Dan Kesadaran Wajib Pajak  Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Raharjo, Tyas Pambudi; Bieattant, Licke

doi:10.25105/jipak.v13i2.5022

Cited by 3 publications

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Penelitian yang dilakukan oleh Putra (2020) dan Perdana & Dwirandra (2020) menyatakan bahwa pengetahuan perpajakan mempengaruhi kepatuhan wajib pajak. Begitu pula hasil penelitian yang dilakukan oleh Indrawan & Binekas (2018), Saadah (2021), Karlina & Ethika (2020) dan Raharjo & Bieattant (2018) menunjukkan bahwa pengetahuan pajak memberikan pengaruh yang signifikan terhadap kepatuhan wajib pajak. Namun berbeda dengan hasil penelitian Lesmana & Setyadi (2020) dan Yulia et al (2020) bahwa pengetahuan wajib pajak tidah berpengaruh terhadap kepatuhan pajak.…”

Section: Latar Belakangunclassified

Pengaruh Pengetahuan Wajib Pajak, Kualitas Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

Aliviany,

Kristianti Maharani

2023

JEBAKU

View full text Add to dashboard Cite

Tax compliance is an obedient and obedient attitude carried out by taxpayers in carrying out tax obligations. Therefore compliance has always been an important factor in increasing tax revenues as the country's main source of national development. This study aims to analyze the effect of taxpayer knowledge, quality of tax authorities and tax sanctions on individual taxpayer compliance in DKI Jakarta Province. This study uses primary data obtained from respondents' answers to the statements given in the form of a questionnaire. The population of this study is individual taxpayers who have a NPWP and are registered at the KPP DKI Jakarta Administrative City Region. Sampling in this study used a convenience sampling technique which then obtained 100 respondents. The data analysis used in this research is validity and reliability test, descriptive statistical analysis, classic assumption test, and multiple linear regression analysis. Based on the results of the analysis with the help of SPSS software, it shows that taxpayer knowledge has a significant effect on taxpayer compliance, while the quality of tax authorities and tax sanctions do not have a significant effect on taxpayer compliance.

show abstract

Section: Latar Belakangunclassified

Pengaruh Pengetahuan Wajib Pajak, Kualitas Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

Aliviany,

Kristianti Maharani

2023

JEBAKU

View full text Add to dashboard Cite

show abstract

“…Penilaian tiap butir pertanyaan menggunakan skala likert dengan bobot berupa angka 1 sampai dengan 4. Raharjo and Bieattant (2018) Sanksi perpajakan memiliki pengaruh terhadap kepatuhan wajib pajak dengan perolehan hasil nilai sig. sebesar 0,030 dengan sifat pengaruh kuat.…”

Section: Metode Penelitianunclassified

Faktor-Faktor yang memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Jakarta Barat

Cellynia

Marlinah

2022

MIA

View full text Add to dashboard Cite

This study aims to determine the effect of awareness of taxpayer, tax sanctions, service quality, tax knowledge, and compliance costs towards taxpayer compliance. The methodology used in this research is primary quantitative with sampling technique using the convenience sampling method. The number of samples used in this study were 102 respondents with sample research criteria, namely taxpayers who were registered in the West Jakarta area, made their own payments, had made payments to the SAMSAT Office in the West Jakarta area, and had received tax services by tax officials. The results of data analysis show that tax sanctions and tax knowledge has a positive effect on taxpayer compliance and awareness of taxpayer, service quality, tax socialization, and compliance costs have no effect on taxpayer compliance.

show abstract

The Influence of Tax Understanding, Taxpayer Awareness and the E-Samsat System in the Covid-19 Era on the Implementation of Motor Vehicle Tax Payments Instructions in Sidoarjo

Safrida

2022

ijler

View full text Add to dashboard Cite

This study aims to clarify and understand the meaning of taxation, taxpayer awareness and the use of the ESamsat system for payment of vehicle taxes in the Sidoarjo area during the covid19 pandemic. This research is based on motor vehicle tax revenues that are not yet optimal. This research method uses quantitative data collection by distributing 100 questionnaires to respondents from all vehicle taxpayers in the Sidoarjo area. This study states that the results of tax understanding (X1) have a positive effect on the implementation of vehicle tax payments (Y) and taxpayer awareness (X2) has a negative effect on the implementation of vehicle tax payments (Y) and the E-Samsat system in the Covid19 era (X3). positive effect on the implementation of motor vehicle tax payments (Y).

show abstract

Pengaruh Pengetahuan Formal Wajib Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Cited by 3 publications

References 0 publications

Pengaruh Pengetahuan Wajib Pajak, Kualitas Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

Pengaruh Pengetahuan Wajib Pajak, Kualitas Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak

Faktor-Faktor yang memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Jakarta Barat

The Influence of Tax Understanding, Taxpayer Awareness and the E-Samsat System in the Covid-19 Era on the Implementation of Motor Vehicle Tax Payments Instructions in Sidoarjo

Contact Info

Product

Resources

About