Published: 2023-06-01

Pengaruh Kesadaran Wajib Pajak Pengetahun Pajak Dan Kualitas Layanan Fiskus Dan Sanksi Pajak Terhapad Kepatuhan Wajib Pajak Kedaraan Bermotor Di Kota Sungai Penuh

DOI: 10.35870/jemsi.v9i3.1210

Dewi Ernita, Erni Febrina Harahap
  • Dewi Ernita: Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci
  • Erni Febrina Harahap: Universitas Bung Hatta ROR
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Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti pengaruh kesadaran wajib pajak, pengetahuan pajak, kualitas layanan fiskus dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kota Sungai Penuh. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 30 responden dengan penentu sampel adalah metode sampling. Pengumpulan data dilakukan dengan penentuan sampel adalah kuesioner. Terdapat beberapa metode penelitian yang digunakan untuk mencapai tujuan penelitian ini adalah analisis deskriptif statistik, koefesien determinasi secara simultan dan parsial, analisis regresi berganda uji t dan uji f. Hasil penelitian ini menunjukan bahwa kesadaran wajib pajak, pengetahuan pajak, kualitas layanan fiskus dan sanksi pajak kendaraan bermotor di Kota Sungai Penuh.

Keywords

kepatuhan wajib pajak, kesadaran wajib pajak, pengetahuan pajak, kualitas layanan fiskus ,sanksi pajak

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How to Cite

Ernita, D., & Erni Febrina Harahap. (2023). Pengaruh Kesadaran Wajib Pajak Pengetahun Pajak Dan Kualitas Layanan Fiskus Dan Sanksi Pajak Terhapad Kepatuhan Wajib Pajak Kedaraan Bermotor Di Kota Sungai Penuh. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(3), 916-929. https://doi.org/10.35870/jemsi.v9i3.1210
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 3 (2023)

  • Section: Articles

  • Published: 2023-06-01

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