Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Akuntabilitas Pelayanan Publik Dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Bersama SAMSAT Kota Jambi)
This study aims to obtain empirical evidence of the influence of understanding tax regulations, awareness of taxpayers, accountability of public services and moral obligations towards taxpayer compliance. The population in this study were all motor vehicle taxpayers registered at the SAMSAT Office i...
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| Format: | Article |
| Language: | Indonesian |
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Indonesia University of Education
2019-01-01
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| Series: | Jurnal Riset Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | https://ejournal.upi.edu/index.php/JRAK/article/view/14417 |
| _version_ | 1818880091658125312 |
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| author | nuraini elfa ruky Wirmie Eka Putra Fitrini Mansur |
| author_facet | nuraini elfa ruky Wirmie Eka Putra Fitrini Mansur |
| author_sort | nuraini elfa ruky |
| collection | DOAJ |
| description | This study aims to obtain empirical evidence of the influence of understanding tax regulations, awareness of taxpayers, accountability of public services and moral obligations towards taxpayer compliance. The population in this study were all motor vehicle taxpayers registered at the SAMSAT Office in Jambi City. The sampling technique in this study used the accidental sampling method. The data analysis technique uses multiple linear regression analysis techniques. The number of samples in this study were 100 respondents of motor vehicle taxpayers. The software used for data processing is SPSS version 22 for Windows. The results of testing the hypothesis are as follows. Simultaneously and partially, understanding tax regulations, taxpayer awareness, public service accountability and moral obligations towards taxpayer compliance. |
| first_indexed | 2024-12-19T14:40:28Z |
| format | Article |
| id | doaj.art-44c9e8d8ee794909a96544da4ee3f2ed |
| institution | Directory Open Access Journal |
| issn | 2338-1507 2541-061X |
| language | Indonesian |
| last_indexed | 2024-12-19T14:40:28Z |
| publishDate | 2019-01-01 |
| publisher | Indonesia University of Education |
| record_format | Article |
| series | Jurnal Riset Akuntansi dan Keuangan |
| spelling | doaj.art-44c9e8d8ee794909a96544da4ee3f2ed2022-12-21T20:17:06ZindIndonesia University of EducationJurnal Riset Akuntansi dan Keuangan2338-15072541-061X2019-01-016340541810.17509/jrak.v6i3.144178702Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Akuntabilitas Pelayanan Publik Dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Bersama SAMSAT Kota Jambi)nuraini elfa ruky0Wirmie Eka Putra1Fitrini Mansur2Universitas Jambiuniversitas Jambiuniversitas JambiThis study aims to obtain empirical evidence of the influence of understanding tax regulations, awareness of taxpayers, accountability of public services and moral obligations towards taxpayer compliance. The population in this study were all motor vehicle taxpayers registered at the SAMSAT Office in Jambi City. The sampling technique in this study used the accidental sampling method. The data analysis technique uses multiple linear regression analysis techniques. The number of samples in this study were 100 respondents of motor vehicle taxpayers. The software used for data processing is SPSS version 22 for Windows. The results of testing the hypothesis are as follows. Simultaneously and partially, understanding tax regulations, taxpayer awareness, public service accountability and moral obligations towards taxpayer compliance.https://ejournal.upi.edu/index.php/JRAK/article/view/14417taxpayer complianceunderstanding of tax regulationsawareness of taxpayersaccountability of public servicesmoral obligations |
| spellingShingle | nuraini elfa ruky Wirmie Eka Putra Fitrini Mansur Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Akuntabilitas Pelayanan Publik Dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Bersama SAMSAT Kota Jambi) Jurnal Riset Akuntansi dan Keuangan taxpayer compliance understanding of tax regulations awareness of taxpayers accountability of public services moral obligations |
| title | Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Akuntabilitas Pelayanan Publik Dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Bersama SAMSAT Kota Jambi) |
| title_full | Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Akuntabilitas Pelayanan Publik Dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Bersama SAMSAT Kota Jambi) |
| title_fullStr | Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Akuntabilitas Pelayanan Publik Dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Bersama SAMSAT Kota Jambi) |
| title_full_unstemmed | Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Akuntabilitas Pelayanan Publik Dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Bersama SAMSAT Kota Jambi) |
| title_short | Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Akuntabilitas Pelayanan Publik Dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak (Studi Empiris pada Kantor Bersama SAMSAT Kota Jambi) |
| title_sort | pengaruh pemahaman peraturan perpajakan kesadaran wajib pajak akuntabilitas pelayanan publik dan kewajiban moral terhadap kepatuhan wajib pajak studi empiris pada kantor bersama samsat kota jambi |
| topic | taxpayer compliance understanding of tax regulations awareness of taxpayers accountability of public services moral obligations |
| url | https://ejournal.upi.edu/index.php/JRAK/article/view/14417 |
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