Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Cilacap
Dealing with taxation in Cilacap Regency, an MoU was conducted between Cilacap Regional Police and the Regional Revenue Service Unit or Samsat Cilacap. The signing was to help the government raise awareness of paying taxes for motor vehicle owners. The purpose of this study is to determine the effe...
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| Format: | Article |
| Language: | English |
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Fakultas Ekonomi dan Bisnis Islam
2019-12-01
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| Series: | Mabsya |
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| Online Access: | https://ejournal.uinsaizu.ac.id/index.php/mabsya/article/view/3465 |
| _version_ | 1827347746650062848 |
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| author | Yoiz Shofwa Shafrani |
| author_facet | Yoiz Shofwa Shafrani |
| author_sort | Yoiz Shofwa Shafrani |
| collection | DOAJ |
| description |
Dealing with taxation in Cilacap Regency, an MoU was conducted between Cilacap Regional Police and the Regional Revenue Service Unit or Samsat Cilacap. The signing was to help the government raise awareness of paying taxes for motor vehicle owners. The purpose of this study is to determine the effect of taxation, tax sanction assertiveness, and service quality on motor vehicle taxpayer decisions in Cilacap district. The results of this study that tax knowledge has no effect on taxpayer compliance. Firmness of tax sanctions does not affect taxpayer compliance. Beer service quality has an effect on tax compliance. Knowledge of taxation, the firmness of tax sanctions and the quality of service together affect the taxpayer compliance.
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| first_indexed | 2024-03-07T23:56:27Z |
| format | Article |
| id | doaj.art-f1a0de7f748542d783ce9fb31c30f26d |
| institution | Directory Open Access Journal |
| issn | 2714-5565 2714-7797 |
| language | English |
| last_indexed | 2024-03-07T23:56:27Z |
| publishDate | 2019-12-01 |
| publisher | Fakultas Ekonomi dan Bisnis Islam |
| record_format | Article |
| series | Mabsya |
| spelling | doaj.art-f1a0de7f748542d783ce9fb31c30f26d2024-02-18T08:22:24ZengFakultas Ekonomi dan Bisnis IslamMabsya2714-55652714-77972019-12-011210.24090/mabsya.v1i2.34653465Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten CilacapYoiz Shofwa Shafrani0IAIN Purwokerto Dealing with taxation in Cilacap Regency, an MoU was conducted between Cilacap Regional Police and the Regional Revenue Service Unit or Samsat Cilacap. The signing was to help the government raise awareness of paying taxes for motor vehicle owners. The purpose of this study is to determine the effect of taxation, tax sanction assertiveness, and service quality on motor vehicle taxpayer decisions in Cilacap district. The results of this study that tax knowledge has no effect on taxpayer compliance. Firmness of tax sanctions does not affect taxpayer compliance. Beer service quality has an effect on tax compliance. Knowledge of taxation, the firmness of tax sanctions and the quality of service together affect the taxpayer compliance. https://ejournal.uinsaizu.ac.id/index.php/mabsya/article/view/3465PajakKualitas PelayananKabupaten CilacapTaxService Quality |
| spellingShingle | Yoiz Shofwa Shafrani Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Cilacap Mabsya Pajak Kualitas Pelayanan Kabupaten Cilacap Tax Service Quality |
| title | Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Cilacap |
| title_full | Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Cilacap |
| title_fullStr | Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Cilacap |
| title_full_unstemmed | Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Cilacap |
| title_short | Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Cilacap |
| title_sort | pengaruh pengetahuan perpajakan ketegasan sanksi pajak dan kualitas pelayanan terhadap kepatuhan wajib pajak kendaraan bermotor di kabupaten cilacap |
| topic | Pajak Kualitas Pelayanan Kabupaten Cilacap Tax Service Quality |
| url | https://ejournal.uinsaizu.ac.id/index.php/mabsya/article/view/3465 |
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