PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN BANTUL

Berlian Amalia Ramadhani, Martinus Budiantara

Abstract


The investigation at SAMSAT Bantul explores the impact of tax awareness, tax knowledge, tax penalties, and service quality on motor vehicle tax compliance. The collected information was analyzed using SPSS version 21, applying multiple linear regression methods. A questionnaire was implemented as a data collection instrument and involved 155 respondents as sample subjects. The study revealed that the compliance of motor vehicle taxpayers is significantly influenced by tax knowledge and tax penalties. On the other hand, no substantial effects were observed from tax awareness and service quality on the compliance levels investigated.

Keywords : Tax awareness, tax knowledge, tax penalties, service quality profitability

Full Text:

PDF

References


Agustin, N. S., & Putra, R. E. (2019). Pengaruh Kesadaran Masyarakat, Sanksi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Pada Samsat Kota Batam. Measurement : Jurnal Akuntansi, 13(1), 55. https://doi.org/10.33373/mja.v13i1.1833

Budiantara, M., Utomo, R. B., & Manalu, R. H. (2021). Agresivitas Pajak Dari Prespektif Corporate Social Responsibility Dan Corporate Governance. Jurnal Akuntansi Bisnis Dan Ekonomi, 6(2), 1755–1766. https://doi.org/10.33197/jabe.vol6.iss2.2020.624

Firmansyah, M., Masrun, M., & Yudha S, I. D. K. (2021). Esensi Perbedaan Metode Kualitatif Dan Kuantitatif. Elastisitas - Jurnal Ekonomi Pembangunan, 3(2), 156–159. https://doi.org/10.29303/e-jep.v3i2.46

Fitria, D. (2017). Pengaruh Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak. JABE (Journal of Applied Business and Economic), 4(1), 30. https://doi.org/10.30998/jabe.v4i1.1905

Fjeldstad, O. H., Ali, M., & Katera, L. (2019). Policy implementation under stress: Central-local government relations in property tax administration in Tanzania. Journal of Financial Management of Property and Construction, 24(2), 129–147. https://doi.org/10.1108/JFMPC-10-2018-0057

Janna, N. M., & Herianto. (2021). Artikel Statistik yang Benar. Jurnal Darul Dakwah Wal-Irsyad (DDI), 18210047, 1–12.

Jotopurnomo, C., Akuntansi, P., Program, P., Akuntansi, S., & Kristen, U. (n.d.). Pengaruh Kesadaran Wajib Pajak , Kualitas Pelayanan Fiskus , Sanksi Perpajakan , Lingkungan Wajib Pajak Berada terhadap Kepatuhan Wajib Pajak Orang Pribadi di Surabaya.

Machfud Sidik. (2002). “optimalisasi pajak daerah dan retribusi daerah dalam rangka meningkatkan kemampuan keuangan daerah ” 1. April, 1–14.

MARDIATMOKO, G.-. (2020). Pentingnya Uji Asumsi Klasik Pada Analisis Regresi Linier Berganda. BAREKENG: Jurnal Ilmu Matematika Dan Terapan, 14(3), 333–342. https://doi.org/10.30598/barekengvol14iss3pp333-342

Nadialista Kurniawan, R. A. (2021). Peran Usaha Mikro Kecil Menengah (UMKM) Tahu Dalam Meningkatkan Kesejahteraan Masyarakat Abian Tubuh (Studi Kasus di Kelurahan Abian Tubuh Kecamatan Sandubaya Kota Mataram). Industry and Higher Education, 3(1), 1689–1699. http://journal.unilak.ac.id/index.php/JIEB/article/view/3845%0Ahttp://dspace.uc.ac.id/handle/123456789/1288

Qurnia Sari, A., Sukestiyarno, Y., & Agoestanto, A. (2017). Batasan Prasyarat Uji Normalitas dan Uji Homogenitas pada Model Regresi Linear. Unnes Journal of Mathematics, 6(2), 168–177. http://journal.unnes.ac.id/sju/index.php/ujm

Schoeman, A., Evans, C., & du Preez, H. (2021). The effect of changes in the value-added tax rate on tax compliance behaviour of small businesses in south africa: A field experiment. In Advances in Taxation (Vol. 29, pp. 65–88). Emerald Group Holdings Ltd. https://doi.org/10.1108/S1058-749720210000029004

Sriningsih, M., Hatidja, D., & Prang, J. D. (2018). Penanganan Multikolinearitas Dengan Menggunakan Analisis Regresi Komponen Utama Pada Kasus Impor Beras Di Provinsi Sulut. Jurnal Ilmiah Sains, 18(1), 18. https://doi.org/10.35799/jis.18.1.2018.19396

Sukrisno Agoes, J. C. (2019). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor. Jurnal Paradigma Akuntansi, 1(2), 292. https://doi.org/10.24912/jpa.v1i2.4702

Tammi, T. (2013). Are a culture of trust and morality associated with paying and repaying behavior? Journal of Financial Economic Policy, 5(3), 313–328. https://doi.org/10.1108/jfep-10-2012-0042

Ummah, M. (2015). Pengaruh kesadaran wajib Pajak, Sanksi Pajak, Pengetahuan Perpajakan dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Semarang. Jurnal Ekonomi, 1–14.

Wardani, D. K., & Asis, R. M. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Program SAMSAT CORNER Terhadap Kepatuhan. Akuntansi Dewantara, 1(2), 106–116.

Wardani, D. K., & Rumiyatun, R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Akuntansi, 5(1), 15. https://doi.org/10.24964/ja.v5i1.253

Zainnita Julia Qhoirunnisa; Martinus Budiantara. (2024). Pengaruh Etika, Kesadaran Wajib Pajak, Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Orang Pribadi di Kulon Progo). 4(2).




DOI: http://dx.doi.org/10.29040/jie.v8i2.13256

Refbacks

  • There are currently no refbacks.