Analisis Faktor Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Batam
DOI:
https://doi.org/10.32877/eb.v4i3.304Keywords:
tax knowledge, tax service quality, technology utilization, tax sanctions, taxpayer awareness.Abstract
Tax is one of the sources of state revenue that is obligatory and used for state needs which is very important for the development of the Unitary State of the Republic of Indonesia and aims to improve mutual welfare. The Riau Islands Provincial Government has also felt the impact of the corona virus from the Regional Original Revenue sector or what is often called PAD, namely the decline in revenue from Motor Vehicle Tax Revenue. The sampling method in this study used a non-probability sampling method which was distributed to 100 respondents and the data analysis technique in this study used factor testing, data quality testing, classical assumption testing, multiple linear regression testing and hypothesis testing. By using SPSS version 25 program. The results of this study indicate that tax knowledge has a positive effect and tax quality, technology utilization, taxation taxes and taxpayer awareness have no positive effect on motor vehicle taxpayer compliance. Knowledge, tax service quality, technology utilization, mandatory tax sanctions, and taxpayer awareness simultaneously have a positive effect on taxpayer compliance in Batam City
Downloads
Downloads
Published
How to Cite
Issue
Section
License
I hereby assign and transfer to eCo-Buss all exclusive copyright ownership rights to the above work. This includes, but is not limited to, the right to publish, republish, downgrade, distribute, transmit, sell, or use the work and other related materials worldwide, in whole, or in part, in all languages, in electronic, printed, or any other form of media, now known or hereafter developed and reserves the right to permit or license a third party to do any of the above. I understand that this exclusive right will belong to eCo-Buss from the date the article is accepted for publication. I also understand that eCo-Buss , as the copyright owner, has sole authority to license and permit reproduction of the article. I understand that, except for copyright, any other proprietary rights associated with the work (e.g. patents or other rights to any process or procedure) must be retained by the author. In addition, I understand that eCo-Buss permits authors to use their papers in any way permitted by the applied Creative Commons license.
Abstract views: 127
/ 
PDF downloads: 102