Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Kantor Samsat Bandar Lampung

This study aims to determine the effect of taxpayer awareness, tax sanctions, and samsat drive thru system on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office. The method of analysis uses multiple linear regression. The population was taken from motorized taxpayers...

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Autores principales:	Dwi Anggraeni Saputri, Nur Anisa
Formato:	article
Lenguaje:	EN ID
Publicado:	Fakultas Ekonomi dan Bisnis Islam 2020
Materias:	taxpayer awareness tax sanctions samsat drive thru system taxpayer compliance Business HF5001-6182 Banking HG1501-3550
Acceso en línea:	https://doaj.org/article/5fff3b26aa784f9796f99bab898f91d8
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spelling	oai:doaj.org-article:5fff3b26aa784f9796f99bab898f91d82021-11-22T10:14:15ZPengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Kantor Samsat Bandar Lampung2714-55652714-779710.24090/mabsya.v2i1.3772https://doaj.org/article/5fff3b26aa784f9796f99bab898f91d82020-06-01T00:00:00Zhttp://ejournal.uinsaizu.ac.id/index.php/mabsya/article/view/3772https://doaj.org/toc/2714-5565https://doaj.org/toc/2714-7797This study aims to determine the effect of taxpayer awareness, tax sanctions, and samsat drive thru system on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office. The method of analysis uses multiple linear regression. The population was taken from motorized taxpayers who were registered at the Bandar Lampung Samsat Office. The sample used in this study was 100 respondents and the sampling technique used random sampling. The variables in this study are independent variables, namely taxpayer awareness (X1), tax sanctions (X2) and samsat drive thru system (X3), while the dependent variable is taxpayer compliance (Y). data were analyzed using SPSS. The results showed that the awareness of taxpayers, tax sanctions, and samsat drive thru systems simultaneously had a positive and significant effect on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office.Dwi Anggraeni SaputriNur AnisaFakultas Ekonomi dan Bisnis Islamarticletaxpayer awarenesstax sanctionssamsat drive thru systemtaxpayer complianceBusinessHF5001-6182BankingHG1501-3550ENIDMabsya, Vol 2, Iss 1, Pp 59-70 (2020)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	taxpayer awareness tax sanctions samsat drive thru system taxpayer compliance Business HF5001-6182 Banking HG1501-3550
spellingShingle	taxpayer awareness tax sanctions samsat drive thru system taxpayer compliance Business HF5001-6182 Banking HG1501-3550 Dwi Anggraeni Saputri Nur Anisa Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Kantor Samsat Bandar Lampung
description	This study aims to determine the effect of taxpayer awareness, tax sanctions, and samsat drive thru system on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office. The method of analysis uses multiple linear regression. The population was taken from motorized taxpayers who were registered at the Bandar Lampung Samsat Office. The sample used in this study was 100 respondents and the sampling technique used random sampling. The variables in this study are independent variables, namely taxpayer awareness (X1), tax sanctions (X2) and samsat drive thru system (X3), while the dependent variable is taxpayer compliance (Y). data were analyzed using SPSS. The results showed that the awareness of taxpayers, tax sanctions, and samsat drive thru systems simultaneously had a positive and significant effect on taxpayer compliance in paying motor vehicle tax at the Bandar Lampung Samsat Office.
format	article
author	Dwi Anggraeni Saputri Nur Anisa
author_facet	Dwi Anggraeni Saputri Nur Anisa
author_sort	Dwi Anggraeni Saputri
title	Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Kantor Samsat Bandar Lampung
title_short	Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Kantor Samsat Bandar Lampung
title_full	Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Kantor Samsat Bandar Lampung
title_fullStr	Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Kantor Samsat Bandar Lampung
title_full_unstemmed	Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Kantor Samsat Bandar Lampung
title_sort	pengaruh kesadaran wajib pajak, sanksi pajak dan sistem samsat drive thru terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor pada kantor samsat bandar lampung
publisher	Fakultas Ekonomi dan Bisnis Islam
publishDate	2020
url	https://doaj.org/article/5fff3b26aa784f9796f99bab898f91d8
work_keys_str_mv	AT dwianggraenisaputri pengaruhkesadaranwajibpajaksanksipajakdansistemsamsatdrivethruterhadapkepatuhanwajibpajakdalammembayarpajakkendaraanbermotorpadakantorsamsatbandarlampung AT nuranisa pengaruhkesadaranwajibpajaksanksipajakdansistemsamsatdrivethruterhadapkepatuhanwajibpajakdalammembayarpajakkendaraanbermotorpadakantorsamsatbandarlampung
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Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor pada Kantor Samsat Bandar Lampung

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