Factors Influencing Motor Vehicle Tax Compliance in Sukabumi Regency

Authors

  • Angga Permana Setiawan Program Studi Akuntansi fakultas ekonomi dan Bisnis Universitas Djuanda Bogor
  • Susy Hambani Program Studi Akuntansi fakultas ekonomi dan Bisnis Universitas Djuanda Bogor
  • Ayi Jamaludin Aziz Program Studi Akuntansi fakultas ekonomi dan Bisnis Universitas Djuanda Bogor

DOI:

https://doi.org/10.37641/jiakes.v12i5.2782

Keywords:

Tax Knowledge, Taxpayer Awareness, Taxpayer Income, Tax Sanctions, Taxpayer Compliance

Abstract

This research aims to examine the influence of tax knowledge, taxpayer awareness, taxpayer income, and tax sanctions on motor vehicle taxpayer compliance in Sukabumi Regency. This research uses quantitative methods with surveys as a data collection technique. The population in this study includes all taxpayer vehicles registered at the PPPD Sukabumi 1 Cibadak Regency Area, totaling 369,165 taxpayers. A sample of 100 motor vehicle taxpayers was selected using a probability sampling technique with a simple random sampling method. The research results show that tax knowledge, taxpayer awareness, taxpayer income, and tax sanctions simultaneously have a positive influence on motor vehicle taxpayer compliance. Partially, tax knowledge and taxpayer awareness do not have a positive influence on motor vehicle taxpayer compliance, while taxpayer income and tax sanctions have a positive influence on motor vehicle taxpayer compliance.

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Published

2024-10-09

How to Cite

Setiawan, A. P., Hambani, S., & Aziz, A. J. (2024). Factors Influencing Motor Vehicle Tax Compliance in Sukabumi Regency. Jurnal Ilmiah Akuntansi Kesatuan, 12(5), 659–668. https://doi.org/10.37641/jiakes.v12i5.2782