Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib  Pajak, Sanksi Pajak Kendaraan Bermotor, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Wardani, Dewi Kusuma; Rumiyatun, Rumiyatun

doi:10.24964/ja.v5i1.253

Cited by 66 publications

(148 citation statements)

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“…The results of this study are consistent with the results of previous studies conducted by Wardani and Rumiyatun (2017) that awareness of taxpayers has a positive influence on taxpayer compliance with four-wheeled motor vehicles in Samsat Drive Thru in Bantul. Furthermore, the results of this study are also consistent with the findings of previous studies conducted by Pratiwi and Setiawan (2014) and Mutia's research (2014).…”

Section: Discussionsupporting

confidence: 92%

The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax

Yunianti

Putri

Sudibyo

et al. 2019

JASF

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This research aimed to get empirical evidence about the influence of awareness, moral obligation, access tax, quality of service, and tax penalties on taxpayer compliance in paying motor vehicle tax in Banyumas district. The theory used is the Attribution Theory. The population in this research are all taxpayers' two-wheelers and three-wheelers motor vehicle registered in the office of UPPD Banyumas district until 2017 that as many as 501.400 vehicles. The samples used of 100 respondents was calculated based on the formula Slovin of sampling convenience. The data collected by the survey method through a questionnaire. The data analysis technique used in this research is multiple linear regression. The results showed that awareness, a moral obligation, quality of service, and tax penalties have a positive effect on taxpayer compliance in paying motor vehicle tax. Furthermore, the variable of access taxes is positive effect but statistically not significant on taxpayer compliance in paying motor vehicle tax.

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Section: Discussionsupporting

confidence: 92%

The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax

Yunianti

Putri

Sudibyo

et al. 2019

JASF

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“…Wajib Pajak Kendaraan Bermotor (PKB) adalah badan atau orang pribadi yang memiliki kendaraan bermotor, apabila wajib pajak berupa badan, maka kewajiban pajaknya diwakili oleh kuasa hukum atau pengurus badan tersebut. Wajib pajak orang pribadi adalah orang pribadi yang menurut ketentuan peraturan perundang-undangan perpajakan ditentukan untuk melakukan kewajiban perpajakan (Mahdi & Windi Ardiati, 2017 Kepatuhan wajib pajak meliputi yaitu memenuhi kewajiban pajak sesuai dengan ketentuan yang berlaku, membayar pajaknya tepat pada waktunya, wajib pajak memenuhi persyaratan dalam membayar pajaknya, dan wajib pajak mengetahui jatuh tempo pembayaran (Rumiyatun, 2017).…”

Section: Wajib Pajak Kendaraan Bermotorunclassified

“…Adapun indikator-indikator yang mempengaruhi kepatuhan wajib pajak dalam penelitian ini antara lain sebagai berikut (Rumiyatun, 2017):…”

Section: Wajib Pajak Kendaraan Bermotorunclassified

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Pengaruh Sanksi Perpajakan Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Kendaraan Bermotor Di Kota Batam

Efriyenty

2019

JAB

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Motor vehicles every year always increase in Batam City. However, the increase in the number of motorized vehicles was not accompanied by an increase in taxpayer compliance. This research was conducted to examine the effect of taxpayer awareness, taxation sanctions and understanding of taxpayers on taxpayer compliance of individuals in paying motor vehicle tax in Batam City. This research was carried out at the SAMSAT Batam Center Riau Islands Office. The number of samples in this study were 100 respondents with the sampling method using the accidental sampling method. The results of the study showed that the taxpayer awareness variable partially did not affect taxpayer compliance. Variable tax sanctions partially have a significant effect on taxpayer compliance. Taxpayer understanding variables partially have a significant effect on taxpayer compliance. Keywords: Tax Sanctions; Understanding Of Taxpayers; Taxpayer Compliance.

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“…Pengetahuan pajak adalah"informasi pajak yang dapat digunakan wajib pajak sebagai dasar untuk bertindak, mengambil keputusan, dan untuk menempuh arah atau strategi tertentu sehubungan dengan pelaksanaan hak dan kewajibannya dibidang perpajakan" (Wardani dan Rumiyatun, 2017).…”

Section: Definisi Operasional Variabel Pengetahuan Pajak (X 1 )unclassified

Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Kualitas Pelayanan Dan Tingkat Penghasilan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kantor Samsat Kabupaten Ngawi

Saputro

Marsiwi²,

Wafirotin³

2018

ISO

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Tujuan studi ini untuk membuktikan pengaruh pengetahuan pajak, kesadaran wajib pajak, sanksi pajak, kualitas pelayanan dan tingkat penghasilan wajib pajak terhadap kepatuhan wajib.”Populasi dalam studi ini adalah wajib pajak kendaraan bermotor roda 4 yang terdiri sedan, jeep, dan station serta sepeda motor yang tercatat”di Kantor Samsat Kabupaten Ngawi. Data yang digunakan berupa data primer dengan menyebar kuisioner. Metode penentuan sampel non probability sampling dengan teknik sampling incidental. Berdasarkan rumus slovin didapatkan sampel sebanyak 100 wajib pajak. Metode analisis data menggunakan statistik diskriptif, uji validitas, uji reliabilitas, analisis regresi linear berganda, dan pengujian hipotesis.Hasil studi menunjukkan bahwa”pengetahuan pajak secara parsial berpengaruh terhadap kepatuhan wajib”pajak.”Kesadaran wajib pajak secara parsial berpengaruh terhadap kepatuhan wajib”pajak.”Sanksi pajak secara parsial berpengaruh terhadap kepatuhan”wajib pajak.”Tingkat penghasilan wajib pajak secara parsial berpengaruh terhadap kepatuhan”wajib pajak.”Kualitas pelayanan secara parsial tidak berpengaruh terhadap kepatuhan wajib”pajak. Secara”simultan pengetahuan pajak, kesadaran wajib pajak, sanksi pajak, kualitas pelayanan dan tingkat penghasilan wajib pajak berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor”di Kantor Samsat Kabupaten Ngawi.

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Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Abstract: INFO ARTIKEL

Cited by 66 publications

References 0 publications

The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax

The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax

Pengaruh Sanksi Perpajakan Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Kendaraan Bermotor Di Kota Batam

Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Kualitas Pelayanan Dan Tingkat Penghasilan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kantor Samsat Kabupaten Ngawi

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