PENGARUH KESADARAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA (STUDI KASUS PADA SAMSAT SEMPAJA SAMARINDA)

Fitria Devi1 Danna Solihin 2, E.Y Suharyono3

Abstract


ABSTRACT

This study aims to determine and analyze the effect of tax awareness and tax penalties on taxpayer compliance of two-wheeled motor vehicles at Samsat Sempaja Samarinda. The theoretical basis used is tax accounting, taxpayers, tax sanctions and taxpayer compliance. Data collection used is field research, quantitative research and literature. The population registered with Samsat Sempaja Samarinda is 199,331 with a total sample of 100 respondents. The sample method used is probability sampling with simple random sampling technique or simple random and the analytical tool used is multiple linear regression. The results of the study indicate that the tax awareness variable and tax sanctions have a partially significant effect on taxpayer compliance with two-wheeled motorized vehicles on Samsat Sempaja, Samarinda, so the research hypothesis is accepted. Meanwhile, jointly (simultaneously) all tax awareness free variables and tax sanctions have a significant effect on the compliance of two-wheeled motorized vehicle taxpayers on Samsat Sempaja, Samarinda, so the research hypothesis is accepted.


Keywords


Tax Sanctions and Taxpayer Compliance

Full Text:

PDF

References


Ghozali. Imam. 2011. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19, Edisi Kelima. Semarang : Universitas Diponegoro.

Mardiasmo, 2016. Pengantar Perpajakan, pajak penghasilan, pajak pertambahan nilai.Yogyakarta: CV. Andi Offset.

Siamena, E., et.al 2017. “Pengaruh sanksi perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi di Manado.” Jurnal Riset Akuntansi, Vol.12 & No. 2.

https://ejournal.unsrat.ac.id/index.php/gc/article/view/18367.

Simanjuntak, Timbul Hamonangan dan Imam Mukhlis.2012. Dimensi Ekonomi Perpajakan dalam Pembangunan Ekonomi. Depok: Raih Asa Sukses.

Sufren dan Yonathan Natanael. 2014. Belajar Otodidak Spss Pasti Bisa. PT. Elex Jakarta : Media Komputindo.

Sugiyono. 2016. Metode Penelitian Kuantitatif dan kualitatif R&D. Bandung : Alfabeta.


Refbacks

  • There are currently no refbacks.