Authors:

Cokorda Istri Putra Nirajenani, Ni Ketut Lely Aryani Merkusiwati

Abstract:

“This study aims to obtain empirical evidence on the influence of taxpayer awareness, service quality, understanding tax laws, taxation sanctions and tax dissemination on taxpayer compliance in paying motor vehicle tax at SAMSAT Gianyar office. The theory used in this research is Theory of Planned Behavior. The number of samples examined were 100 motor vehicle taxpayers. The method of determining the sample using accidental sampling, which takes the respondent as a sample by chance. Data collection was done through questionnaires. The analysis technique used is multiple linear regression analysis. Based on the analysis, it can be concluded that the awareness of taxpayers, the quality of service, the understanding of taxation regulations, taxation sanctions and tax socialization have a positive effect on taxpayer compliance in paying motor vehicle tax at SAMSAT Gianyar office.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-38684

Published

2018-05-26

How To Cite

NIRAJENANI, Cokorda Istri Putra; MERKUSIWATI, Ni Ketut Lely Aryani. Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor.E-Jurnal Akuntansi, [S.l.], v. 24, n. 1, p. 339-369, may 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-38684. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v24.i01.p13.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 24 No 1 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License