Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor

Jenni Cong, Sukrisno Agoes

Abstract


The purpose of this study is to determine the effect of tax payer awareness, tax knowledge and tax sanction to taxpayer compliance in paying motor vehicle tax in west jakarta SAMSAT. Questionnaires were distributed to 100 respondend. The population used is taxpayer who pays motor vehicle in west jakarta SAMSAT. Data analysis techniques used are multiple regression analysis. The result of this research shows that tax knowledge and tax sanction have a significant and positive effect with taxpayer compliance. Then the last tax payer awareness has no affect significant and positive with taxpayer compliance.

Keywords


Tax awareness (TA); Tax Knowledge (TK); Tax Sanction (TS); Taxpayer Compliance (TC)

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DOI: http://dx.doi.org/10.24912/jpa.v1i2.4702

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