PENGARUH KESADARAN, SOSIALISASI, AKUNTABILITAS PELAYANAN PUBLIK DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR
ABSTRACT: This research aimed
to determine the effect of awareness of taxpayers, dissemination taxation,
accountability of public services and tax penalties on taxpayer compliance PKB
in Manunggal joint office administration system under one roof (SAMSAT)
Denpasar. The theory used in this research is the theory of legitimacy. The
population in this research are all active CLA taxpayers registered at the
Office of the Joint SAMSAT Denpasar. The samples used of 100 respondents was
calculated based on the formula slovin of sampling accsidental. The data
collection was conducted using non-participant observation technique and
questionnaire. The data analysis technique used in this research is multiple
linear regression. Based on the analysis, the taxpayer awareness, dissemination
of taxation, accountability of public services and tax penalties positive
effect on tax compliance in the Office of the SAMSAT PKB Denpasar.
KEYWORDS: awareness;
socialization; promoting accountability of public services; tax penalties; tax
compliance
Penulis: I Made Wahyu Cahyadi,
I Ketut Jati
Kode Jurnal: jpakuntansidd160114
