PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PROGRAM SAMSAT CORNER TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR
Journal Title: Akuntansi Dewantara - Year 2017, Vol 1, Issue 2
Abstract
This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, and Program SAMSAT Corner on tax compliance in the Motor Vehicle Galeria Mall. The data used in this study are primary data from the results of questionnaires. Respondents in this study Motor Vehicle Taxpayers who make tax payments in SAMSAT Corner Galeria Mall Yogyakarta. The questionnaire was distributed to 108 respondents and data that can be processed as many as 105 questionnaires. The sampling method using Accidental Sampling. Data analysis techniques in this study using multiple linear regression techniques. Results of regression analysis showed that awareness of the taxpayer and Corner Program SAMSAT positive effect on tax compliance while the Motor Vehicle Tax Payer knowledge no significant effect on motor vehicle tax compliance.
Authors and Affiliations
Dewi Kusuma Wardani, Moh Rifqi Asis
Keywords
Related Articles
- EP ID EP286633
- DOI 10.29230/ad.v1i2.1488
- Views 127
- Downloads 0
PENGARUH PELAYANAN FISKUS TERHADAP MOTIVASI WP DIMODERASI OLEH PROGRAM CELENGAN PADJEG
This study aimed to determine the effect of fiscus services on taxpayers motivation in complying with taxation. Celengan Padjeg Programe as variables that can strengthen or weaken the effect of the fiscus services on tax...
Pengungkapan Enterprise Risk Management dan Intellectual Capital: Apakah Bermanfaat bagi Perusahaan Real Estate?
Uncertainty environment, market liberalization, and lower profit margins, firms should make the most efficient use of relevant expenditures related to firm value. This research aims to find out evidences the effect of ER...
PENGARUH PYRAMID OF STRUCTURE DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP TINDAKAN EKSPROPRIASI, DIMODERASI OLEH TATA KELOLA PERUSAHAAN
The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating varia...
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PROGRAM SAMSAT CORNER TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR
This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, and Program SAMSAT Corner on tax compliance in the Motor Vehicle Galeria Mall. The data used in this study are primary data fro...
FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA
The purpose of this research is to analyze the effect of profitability, leverage, frim size, and ownership structure on timeliness of financial reporting. The population of this study are all bank companies listed in Ind...