PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR, DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

  • Dewi Kusuma Wardani Dosen Prodi Akuntansi FE-UST
  • Rumiyatun Rumiyatun Universitas Sarjanawiyata Tamansiswa Yogyakarta

Abstract

This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, motor vehicle tax penalties, and the system of samsat drive thru on tax compliance in the motor vehicle in samsat Bantul. The data that is used in this study are primary data from the results of questionnaires. Respondents in this study are the taxpayer automobiles that make tax payments in the system samsat drive-thru. The questionnaire was distributed to 110 respondents and data that can be processed are 100 questionnaires. The sampling method used accidental sampling. The data analysis techniques in this study used multiple linear regression techniques. Results of regression analysis showed that the awareness of taxpayers and system of samsat drive-thru has positive effect on tax compliance motor vehicle while knowledge of taxpayers and tax penalties vehicle had no significant effect on tax compliance vehicle.


 


Keywords:


Knowledge taxpayer, taxpayer awareness, tax penalties motor vehicles, and drive-thru samsat systems, motor vehicle tax compliance.

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Published
2017-06-13
How to Cite
WARDANI, Dewi Kusuma; RUMIYATUN, Rumiyatun. PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR, DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR. Jurnal Akuntansi, [S.l.], v. 5, n. 1, p. 15 - 24, june 2017. ISSN 2540-9646. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/253>. Date accessed: 25 nov. 2017. doi: https://doi.org/10.24964/ja.v5i1.253.