PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SISTEM ADMINISTRASI PERPAJAKAN MODERN, AKUNTABILITAS PELAYANAN PUBLIK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: (Studi Kasus pada Wajib Pajak Kendaraan Bermotor di Kantor Bersama Sistem Administrasi Manunggal Satu Atap Cikokol Kota Tangerang)

Layla Nur Insani; Nora Hilmia Primasari

PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SISTEM ADMINISTRASI PERPAJAKAN MODERN, AKUNTABILITAS PELAYANAN PUBLIK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

(Studi Kasus pada Wajib Pajak Kendaraan Bermotor di Kantor Bersama Sistem Administrasi Manunggal Satu Atap Cikokol Kota Tangerang)

Authors

Layla Nur Insani Universitas Budi Luhur
Nora Hilmia Primasari Universitas Budi Luhur

Keywords:

Knowledge Taxation, Taxpayer Awareness, Modern Tax Administration System, Public Service Accountability, and Taxation Sanctions

Abstract

This study aims to determine the effect of knowledge taxation, taxpayer awareness, modern tax administration system, accountability of public services, and tax sanctions on taxpayer compliance. Population used in this research is motor vehicle taxpayer in Joint Office Administration System One Single Roof (SAMSAT) Cikokol City Tangerang. The type of data used in this study is primary data, data obtained by spreading the questionnaire. The sample is 90 respondents. The analysis technique used is multiple linear regression test. The results of this study indicate that tax knowledge does not significantly influence taxpayer compliance, while taxpayer awareness, modern tax administration system, public service accountability, and tax sanction have a significant effect on taxpayer compliance.