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PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN SAMSAT TALIWANG

Main Author: Safitri, Novia
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Publika Citra Media , 2024
Subjects:
Taxpayer Awareness
Tax Knowledge
Tax Sanctions
Service Quality
Taxpayer Compliance
Samsat Taliwang
Online Access: https://jurnal.publikacitramedia.com/index.php/jna/article/view/53
https://jurnal.publikacitramedia.com/index.php/jna/article/view/53/37
ctrlnum article-53
fullrecord <?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN SAMSAT TALIWANG</title><creator>Safitri, Novia</creator><subject lang="en-US">Taxpayer Awareness</subject><subject lang="en-US">Tax Knowledge</subject><subject lang="en-US">Tax Sanctions</subject><subject lang="en-US">Service Quality</subject><subject lang="en-US">Taxpayer Compliance</subject><subject lang="en-US">Samsat Taliwang</subject><description lang="en-US">This research aims to examine the influence of taxpayer awareness, tax knowledge, tax sanctions and service quality on taxpayer compliance in paying motor vehicle tax at the Samsat Taliwang office. This research uses a sampling technique with a purposive sampling method, namely using a population that has predetermined criteria to be used as a sample. The sample in this study numbered 97, namely tax payers in West Sumbawa Regency. The data analysis technique used in this research is multiple linear regression analysis using SPSS software. The results of this research show that Taxpayer awareness has a positive and significant effect on taxpayer compliance. Tax knowledge influences taxpayer compliance. Partial tax sanctions do not have a significant effect on taxpayer compliance. Partial service quality does not have a significant effect on taxpayer compliance. Based on the hypothesis test, taxpayer awareness and tax knowledge have a positive and significant effect on taxpayer compliance in paying motor vehicle taxes. Meanwhile, tax sanctions and partial service quality do not have a significant influence on taxpayer compliance.</description><publisher lang="en-US">Publika Citra Media</publisher><date>2024-05-01</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.publikacitramedia.com/index.php/jna/article/view/53</identifier><identifier>10.62237/jna.v1i2.53</identifier><source lang="en-US">Jurnal Nusa Akuntansi; Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024; 239-250</source><source>3031-8076</source><source>3031-805X</source><language>eng</language><relation>https://jurnal.publikacitramedia.com/index.php/jna/article/view/53/37</relation><rights lang="en-US">Copyright (c) 2024 Novia Safitri</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-53</recordID></dc>
language eng
format Journal:Article
Journal
Other:info:eu-repo/semantics/publishedVersion
Other
File:application/pdf
File
Journal:eJournal
author Safitri, Novia
title PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DI KANTOR PELAYANAN SAMSAT TALIWANG
publisher Publika Citra Media
publishDate 2024
topic Taxpayer Awareness
Tax Knowledge
Tax Sanctions
Service Quality
Taxpayer Compliance
Samsat Taliwang
url https://jurnal.publikacitramedia.com/index.php/jna/article/view/53
https://jurnal.publikacitramedia.com/index.php/jna/article/view/53/37
contents This research aims to examine the influence of taxpayer awareness, tax knowledge, tax sanctions and service quality on taxpayer compliance in paying motor vehicle tax at the Samsat Taliwang office. This research uses a sampling technique with a purposive sampling method, namely using a population that has predetermined criteria to be used as a sample. The sample in this study numbered 97, namely tax payers in West Sumbawa Regency. The data analysis technique used in this research is multiple linear regression analysis using SPSS software. The results of this research show that Taxpayer awareness has a positive and significant effect on taxpayer compliance. Tax knowledge influences taxpayer compliance. Partial tax sanctions do not have a significant effect on taxpayer compliance. Partial service quality does not have a significant effect on taxpayer compliance. Based on the hypothesis test, taxpayer awareness and tax knowledge have a positive and significant effect on taxpayer compliance in paying motor vehicle taxes. Meanwhile, tax sanctions and partial service quality do not have a significant influence on taxpayer compliance.
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collection Jurnal Nusa Akuntansi
repository_id 19891
subject_area AKUNTANSI
city KOTA TANGERANG
province BANTEN
repoId IOS19891
first_indexed 2024-06-13T03:55:51Z
last_indexed 2024-06-13T09:24:50Z
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