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DAMPAK PENGETAHUAN PERPAJAKAN, PEMAHAMAN PERPAJAKAN, LITERASI KEUANGAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING.

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Tax revenue is the biggest source of income for the state. This study aims to analyze the factors that have an impact on motor vehicle tax compliance in the city of Palembang. The factors analyzed were Tax Knowledge, Tax Comprehension, Financial Literacy, Tax Sanctions, and Taxpayer Awareness. This research is a quantitative research. The research method used is the Path Analysis method, the method used to test the existence of intervening variables, data collection technique by distributing questionnaires in the form of related statements. The results of the research and discussion that have been carried out conclude that knowledge of taxation does not have a direct impact on taxpayer awareness and does not have an impact on compliance through intervening variables, but has a direct impact on compliance, comprehension of taxation has a direct impact on taxpayer awareness, but does not impact directly or through intervening variables on taxpayer compliance, financial literacy does not have a direct impact on taxpayer awareness and also on taxpayer compliance through intervening variables, but has a direct impact on taxpayer compliance, tax sanctions have a direct good impact on taxpayer awareness and mandatory compliance taxes or indirectly on taxpayer compliance through intervening variables.

Availability
Inventory Code Barcode Call Number Location Status
2307002875T120654T1206542023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1206542023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xi, 71 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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