The Influence of Mobile Samsat Services and Tax Knowledge on Motor Vehicle Taxpayer Compliance with Tax Sanctions as an Intervening Variable at the Pesisir Selatan Regency Samsat Office

Pengaruh Layanan Samsat Keliling Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Sanksi Perpajakan Sebagai Variabel Intervening Pada Kantor Samsat Kabupaten Pesisir Selatan

Authors

  • Yulia Ika Wulandari Universitas Putra Indonesia YPTK Author
  • Rindy Citra Dewi Universitas Putra Indonesia YPTK Author

DOI:

https://doi.org/10.62769/webm5y96

Keywords:

Mobile Samsat Service, Taxation Knowledge, Taxpayer Compliance, Tax Sanctions

Abstract

This study aims to determine how much influence mobile samsat services and taxation knowledge have on motor vehicle taxpayer compliance with tax sanctions as an intervening variable at the south coastal district samsat office. The population of this study is motor vehicle taxpayers registered at the South Coast District Samsat Office in 2018-2022. Data collection methods through observation sites and literature studies. The analysis method used is multiple regression analysis.

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Published

2024-09-05

Issue

Vol. 1 No. 2 (2024): Journal of Contemporary Business Behavior

Section

Artikel

License

Copyright (c) 2024 Yulia Ika Wulandari, Rindy Citra Dewi (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

The Influence of Mobile Samsat Services and Tax Knowledge on Motor Vehicle Taxpayer Compliance with Tax Sanctions as an Intervening Variable at the Pesisir Selatan Regency Samsat Office: Pengaruh Layanan Samsat Keliling Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Sanksi Perpajakan Sebagai Variabel Intervening Pada Kantor Samsat Kabupaten Pesisir Selatan. (2024). Jurnal Perilaku Bisnis Kontemporer, 1(2), 70-77. https://doi.org/10.62769/webm5y96