ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI KOTA SAMARINDA (Studi Kasus Pada Kantor Samsat Kota Samarinda Tahun 2020)

Nur Khomsiyah Imam Nazarudin Latif2 E Y Suharyono

Abstract


Taxes in essence not only function as a source of state finance( Budgetfair) butlalso have a broader fuction which means tah the tax can be used as a tool to reguleate and implement state policies in the economic and social fields.Nevertheless the main tax fuction is the sourance of state revenues most of it is influenced and fulfilled from the tax sector,namerly motor vehicle tax and the cost of returning the name of motor vehcicle.

The purpose of this study was to determine the effect of tax knowledge socialization of taxtion and tax witnesses on taxpayer complaince in paying motor vehciel taxes in Samarinda City.

The recserencch metho that will be used cosists of several elements,including the type of data collection,the details of the data needed and data collection techniques.The data in this study was obtained by distributing questionnnaires to 100 samples of motor vehicle taxepayers registeredat the SAMSAT Samarinda Joint Office using the comenience method beside technicial analysis.The data used in this study is multiple linier regression.

Based on the results of the analysis ,it can be seen that Tax Knowledge,Tax Socialization,and Tax Sactions affect the serverity of taxpayers at the Joint Office of SAMSAT Samarinda


Keywords


Knowledge of taxation, Socialization of taxation, tax sanctions taxation.

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References


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DOI: https://doi.org/10.31293/jma.v12i3.7008

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