PENGARUH TARIF PAJAK, KESADARAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS PADA WPOP SAMSAT KARANGANYAR)
| Main Authors: | Sabtiharini, Deby Agustin; Fakultas Ekonomi UNSA, Ismawati, Kun; Fakultas Ekonomi UNSA |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Surakarta Accounting Review
, 2020
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| Subjects: | |
| Online Access: |
http://ejournal.unsa.ac.id/index.php/sarev/article/view/541 http://ejournal.unsa.ac.id/index.php/sarev/article/view/541/345 |
Daftar Isi:
- This research aims to know the influence of tax rate, awareness and tax sanctions towards taxpayer’s obedience (study case in Individual Taxpayer at SAMSAT Karanganyar). The data source used in this research is primary data. Data collection was carried out through a questionnaire. In this research the questionnaire was distributed to motor vehicle taxpayers at SAMSAT Karanganyar. The number of samples in this study were 100 respondents using a random sampling method. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that tax rates, tax penalties and awareness have a positive effect on taxpayer compliance in paying motor vehicle tax at the Joint Office of SAMSAT Karanganyar.