Kepatuhan Pajak Kendaraan Bermotor Roda Dua di UPPD SAMSAT MARTAPURA dari Sudut Pandang Pengetahuan Pajak serta Persepsi Moral dan Sanksi Pajak
DOI:
https://doi.org/10.30595/kompartemen.v22i1.21347Keywords:
Pengetahuan pajak, Moral Pajak, Sanksi Pajak, Kepatuhan Pajak, Kendaraan roda dua, soal pilihan ganda pengetahuan pajak,Abstract
Penelitian ini menguji pengaruh pengetahuan pajak, moral wajib pajak, dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor, khususnya kendaraan roda dua yang ada di UPPD SAMSAT Martapura. Penelitian berkontribusi pada originalitas dan perbedaan pada pengukuran pengetahuan pajak, karena peneliti membuat 20 soal pilihan ganda untuk mengukur kepatuhan wajib pajak. Jenis data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner kepada wajib pajak kendaraan roda dua yang melakukan pembayaran di UPPD SAMSAT Martapura. Sampel yang digunakan dalam penelitian ini adalah sebanyak 400 responden yang kemudian dianalisis menggunakan metode analisis regresi berganda. Penelitian ini mendapatkan hasil bahwa pengetahuan pajak tidak berpengaruh, sedangkan moral wajib pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor roda dua di UPPD SAMSAT MartapuraReferences
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