Universitas Bhayangkara Jakarta Raya

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Khasanah, Uswatun (2023) Akses Pajak, Sosialisasi Pajak, Sanksi Pajak Kendaraan Bermotor, Sistem Samsat Drive Thru Dan Kepatuhan Wajib Pajak Kendaraan Bermotor. MUFAKAT Jurnal Ekonomi Manajemen dan Akuntansi, 2 (3). ISSN 2986- 609X

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Abstract

his study aims to estimate and test the effect of tax access, tax socialization, motorized vehicle tax sanctions, and the SAMSAT Drive Thru System on motorized vehicle taxpayer compliance (Empirical Study of Individual Taxpayers at East Jakarta City Samsat Samsat). The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using the SmartPLS management tool which represents the results and research hypotheses. The results of this study explain that tax access has a positive and significant effect on taxpayer compliance. Tax Socialization does not affect Taxpayer compliance. Motor Vehicle Tax Sanctions have a positive and significant effect on Taxpayer Compliance. The Drive Thru SAMSAT system has a positive and significant effect on Taxpayer Complain

Item Type: Article
Subjects: Ilmu Sosial > Ekonomi > Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Uswatun Khasanah
Date Deposited: 15 Jan 2024 02:40
Last Modified: 15 Jan 2024 02:40
URI: http://repository.ubharajaya.ac.id/id/eprint/25698

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