Pengaruh Samsat keliling, Pengetahuan Wajib Pajak, Dan Sanksi Administrasi Terhadap Motivasi Membayar pajak Dalam Pajak Kendaraan Bermotor

  • Mochtar Hanif Yahya Universitas Sarjanawiyata Tamansiswa

Abstract

                The purpose of this study is to determine the effect of mobile Samsat, taxpayer knowledge, and administrative sanctions on the motivation to pay taxes in motorized vehicle tax. The data used are primary data which results from distributing questionnaires to 67 respondents who were processed. The sampling method uses incidental sampling. The data analysis technique used is multiple linear regression techniques.


            The results showed that mobile samsat and administrative sanctions had no effect on motivation to pay taxes, and taxpayer knowledge had a positive effect on motivation to pay taxes. The effect of the three independent variables on the dependent variable is only 20.9%.


keywords : Mobile Samsat, Knowledge of Taxpayers, Administrative Sanctions and Tax Paying Motivation

Published
2019-01-15
How to Cite
YAHYA, Mochtar Hanif. Pengaruh Samsat keliling, Pengetahuan Wajib Pajak, Dan Sanksi Administrasi Terhadap Motivasi Membayar pajak Dalam Pajak Kendaraan Bermotor. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 121 - 132, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/799>. Date accessed: 20 feb. 2019.