Published: 2024-02-01

Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Demak

DOI: 10.35870/jemsi.v10i1.1929

Sofi Angga Widiastuti, Retno Indah Hernawati, Imang Dapit Pamungkas, Purwantoro
  • Sofi Angga Widiastuti: Universitas Dian Nuswantoro Semarang , Indonesia
  • Retno Indah Hernawati: Univeritas Dian Nuswantoro , Indonesia
  • Imang Dapit Pamungkas: Univeritas Dian Nuswantoro , Indonesia
  • Purwantoro: Univeritas Dian Nuswantoro , Indonesia
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Abstract

Penelitian ini memiliki tujuan untuk menguji serta menganalisis pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, dan sanksi pajak pada kepatuhan wajib pajak kendaraan bermotor di Kota Demak. Penelitian ini merupakan penelitian kuantitatif. Informasi yang ada pada penelitian ini bersumber dari data primer, di mana pengambilan informasi dilakukan melalui kuesioner yang didistribusikan kepada pemilik kendaraan bermotor yang tercantum di Samsat Demak. Banyaknya sampel yang dipakai yakni 100 responden. Metode analisis data yang diterapkan yaitu analisis regresi linear berganda, dengan mengoperasikan aplikasi SPSS 21. Hasil penelitian ini mengindikasikan bahwa pengetahuan wajib pajak, kesadaran wajib pajak, dan sanksi pajak secara bersamaan berdampak pada kepatuhan wajib pajak kendaraan bermotor di kota Demak. Secara parsial kesadaran wajib pajak dan sanksi pajak memiliki dampak pada kepatuhan wajib pajak kendaraan bermotor di Kota Demak. Namun, pengetahuan wajib pajak tidak memiliki dampak pada kepatuhan wajib pajak kendaraan bermotor di Kota Demak.

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How to Cite

Widiastuti, S. A., Hernawati, R. I., Pamungkas, I. D., & Purwantoro. (2024). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Demak. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(1), 289-300. https://doi.org/10.35870/jemsi.v10i1.1929
Article Information

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. 10 No. 1 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

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