Kesadaran Wajib Pajak, Penghapusan Sanksi, Pembebasan Bea Balik Nama, e-SAMSAT dan Kepatuhan Wajib Pajak
| Main Authors: | Wijayanti, Ni Made Windi, Merkusiwati, Ni Ketut Lely Aryani |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2024
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| Online Access: |
https://ojs.unud.ac.id/index.php/akuntansi/article/view/98159 https://ojs.unud.ac.id/index.php/akuntansi/article/view/98159/53589 |
Daftar Isi:
- The aim of this research is to obtain empirical evidence about the influence of taxpayer awareness, elimination of PKB sanctions, BBNKB exemption, and e-SAMSAT on motor vehicle taxpayer compliance in Badung Regency. The research location is at the SAMSAT Joint Office, Badung Regency. The accidental sampling method is a method for determining the sample and the number of samples is calculated using the Slovin formula to obtain 100 samples. Data collection was carried out through a survey method using a questionnaire and the analysis technique used was multiple linear regression analysis with the SPSS analysis tool. This research shows that taxpayer awareness, elimination of PKB sanctions, BBNKB exemption and e-SAMSAT have a positive effect on motor vehicle taxpayer compliance in Badung Regency.