PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK
ABSTRACT: Arrears vehicle tax
data of SAMSAT Denpasar in 2011-2014 indicated that there are taxpayers who do
not comply the tax liabilities. The purpose of this study is to obtain
empirical evidence of influence of the tax regulation comprehension, taxpayer
awareness, and the accountability of public service on vehicle taxpayer
obedience. This study conducted on Samsat Denpasar office. This study
population is all registered vehicle taxpayer on SAMSAT Denpasar. Samples of
this study are 100 respondents, with accidental sampling method. Data
Collection using questionnaire. Data analysis technique is multiple linear
regression analysis. Based on the analysis, the tax regulation comprehension,
taxpayer awareness, and the accountability of public service have positive
influence to the vehicle taxpayer obedience. Coefficient determibation result,
as big as 20,4 percent effect and the other 79,6 percent influences by outside
research model factors.
KEYWORDS: Vehicle taxpayer
obedience, tax regulation comprehension, taxpayer awareness, accountability of
public service
Penulis: Ni Nyoman Trysedewi
Mahaputri, Naniek Noviari
Kode Jurnal: jpakuntansidd160075
