Kepatuhan Pajak Kendaraan Bermotor Roda Dua Di UPPD SAMSAT MARTAPURA Dari Sudut Pandang Pengetahuan Pajak Serta Persepsi Moral Dan Sanksi Pajak

Widyasari, Permata Ayu and wijaya, Yossinda Anwar Nata (2024) Kepatuhan Pajak Kendaraan Bermotor Roda Dua Di UPPD SAMSAT MARTAPURA Dari Sudut Pandang Pengetahuan Pajak Serta Persepsi Moral Dan Sanksi Pajak. Kompartemen : Jurnal ilmiah Akuntansi, 22 (1). pp. 51-64. ISSN 1693-1084; E-ISSN 2579-8928

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Abstract

This research examines the influence of tax knowledge, taxpayer morale, and tax sanctions on taxpayer compliance especially two-wheeled vehicles at UPPD SAMSAT Martapura. The research contributes to originality and distinction in measuring tax knowledge, because researchers created 20 multiple choice questions to measure taxpayer compliance. The type of data used in this research is primary data obtained from distributing questionnaires to two-wheeled vehicle taxpayers who make payments at UPPD SAMSAT Martapura. The sample used in this research was 400 respondents who were then analyzed using the multiple regression analysis method. This research found that tax knowledge had no effect, while taxpayer morale and tax sanctions had a significantpositive effect on taxpayer compliance for two-wheeled motorized vehicles at UPPD SAMSAT Martapura

Item Type:	Article
Uncontrolled Keywords:	Tax knowledge, tax morals, tax sanctions, tax compliance, two-wheeled vehicles, tax knowledge multiple choice questions
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	PERMATA AYU WIDYASARI
Date Deposited:	16 May 2024 04:59
Last Modified:	16 May 2024 04:59
URI:	http://repository.ubaya.ac.id/id/eprint/46365

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