PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT KOTA PANGKALPINANG TAHUN 2014-2018

Authors

  • Desy Natasia Mahasiswa Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Hendarti Tri Setyo Mulyani Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Rizal Ruben Manullang Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Keywords:

Tax Payer Awareness, Tax Knowledge, Taxing Punishment, Tax Payer Compliance

Abstract

     The purpose of the script is to find out is there an "Pengaruh Kesadaran Wajib Pajak, Pengetahuan pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Samsat Kota Pangkalpinang Tahun 2014-201", approximately 108 sample, taken from tax payer of motor vehicles that have fulfilled the characteristics and tax payers of samsat system that applied in Pangkalpinang. Research was done using JASP 0.9.2.0. Universiteit-van-Amsterdam which provided the validity test which was manually counted using Microsoft Office Excel 2010, reliability test, normality test, multicollineary test, multiple linear regression analysis, test the coefficient of determination (R2) in addition to the hypothesis testing which was proven by t test and f test with 5% probability.

    This research was done using multiple linear regression analysis. Shows a significant result from tax payer awareness variable 0,001<0,05, tax knowledge variable 0,001<0,05 and taxing punishment 0,002<0,05 which can be said that it bring a significant and positive feedback to motor vehicle tax payer compliance.

Author Biographies

Hendarti Tri Setyo Mulyani, Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Rizal Ruben Manullang, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Published

2019-11-01

How to Cite

Natasia, D., Tri Setyo Mulyani, H. ., & Ruben Manullang, R. (2019). PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT KOTA PANGKALPINANG TAHUN 2014-2018. Jurnal Akuntansi Bisnis Dan Keuangan, 6(2), 70–77. Retrieved from https://e-jurnal.stie-ibek.ac.id/index.php/JABK/article/view/88

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