JRAMB Jurnal Riset Akuntansi Mercubuana最新文献

{"title":"ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTENSITAS MODAL DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK","authors":"Havifah Ariyati, Ferdiansyah Ferdiansyah","doi":"10.34010/jra.v15i2.10746","DOIUrl":"https://doi.org/10.34010/jra.v15i2.10746","url":null,"abstract":"Penelitian ini bertujuan untuk memberikan bukti empiris corporate social responsibility, Intensitas Modal dan Komisaris Independen terhadap Agresivitas Pajak. Penelitian ini menggunakan pendekatan kuantitatif dan data yang digunakan adalah data sekunder. Populasi didalam penelitian ini adalah perusahaan sektor non-cyclicals terdaftar di Bursa Efek Indonesia periode 2017-2021. Metode dalam penentuan sampel menggunakan purposive sampling. Diperoleh sampel sebanyak 13 perusahaan dengan periode lima tahun sehingga jumlah yang diperoleh 65 data sampel. Metode yang digunakan adalah regresi data panel uji statistik deskriptif, analisis model regresi data panel, uji pemilihan model yang terpilih adalah Model Fixed Effect, uji asumsi klasik, uji data panel dan uji hipotesis dengan bantuan olah data statistik eviews versi 9. Hasil penelitian ini menunjukan bahwa corporate social responsibility, Intensitas Modal dan Komisaris Independen secara simultan berpengaruh terhadap Agresivitas Pajak. Intensitas Modal berpengaruh terhadap Agresivitas Pajak, dan Corporate Social Responsibility dan Komisaris Independen Tidak berpengaruh terhadap Agresivitas Pajak.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136183461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IMPLEMENTATION OF PROJECT BASED LEARNING (PBL) IN AN EFFORT TO IMPROVE ACCOUNTING UNDERSTANDING AND KNOWLEDGE","authors":"Sri Dewi Anggadini, Sari Damayanti, Gagan Suryanagara, Ira Sukmawati, Egi Fahrana, Dini Fitriyanti","doi":"10.34010/jra.v15i2.9510","DOIUrl":"https://doi.org/10.34010/jra.v15i2.9510","url":null,"abstract":"The research objective was to determine the magnitude of the influence of Project Based Learning (PBL) learning in accounting practicum courses in an effort to increase accounting understanding and knowledge. Learning in tertiary institutions is an interaction between lecturers and students which is supported by various elements such as objectives, subject matter, infrastructure, learning environment, learning methods, and evaluation. All of these elements greatly affect the success of the teaching and learning process. One of the important subjects is the Accounting Practicum, where the use of the right learning model will greatly affect the success of the learning process. Conventional methods that only focus on material from lecturers to students are now considered less effective. More active learning methods are needed, one of which is the Project Based Learning method. The higher education curriculum in Indonesia should be directed at Case Project Based Learning, where students learn through case analysis and problem-solving. This will acquire skills as a reliable project-solver and better prepare them to enter the world of work. The population in this study were active students in the Accounting study program. The data analysis technique used is a descriptive analysis of the Likert scale. Approaches that help in learning accounting practices Most respondents agreed that PBL helps them in learning accounting practices, and no respondents considered this program less useful.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136183463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENERAPAN TARGET COSTING DALAM PENGENDALIAN BIAYA PRODUKSI PADA PT CAHAYA TIMUR GARMINDO","authors":"Elma Karisma, Erni Unggul Sedya Utami, Anita Karunia","doi":"10.34010/jra.v15i2.11017","DOIUrl":"https://doi.org/10.34010/jra.v15i2.11017","url":null,"abstract":"Target costing adalah suatu sistem yang digunakan untuk menetapkan harga pokok produk sesuai dengan yang diinginkan sebagai standar dalam menentukan harga jual produk. Hal tersebut digunakan agar perusahaan dapat memperoleh laba sesuai dengan yang ditargetkan selain itu juga sebagai upaya dalam pengendalian biaya produksi pada suatu produk. Tujuan dari penelitian ini adalah untuk mengetahui hasil perhitungan biaya produksi dengan menggunakan metode target costing sebagai upaya pengendalian biaya produksi. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, studi Pustaka, serta dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif dengan melalui tahap reduksi data, penyajian data, serta penarikan kesimpulan. Hasil dari penelitian menunjukkan bahwa metode target costing dapat diterapkan pada PT Cahaya Timur Garmindo sebagai sarana untuk pengendalian biaya produksi. Melalui perhitungan Target Costing dan melakukan value engineering perusahaan dapat menghemat biaya produksi secara keseluruhan sebesar Rp. 3.035.485.740. Dengan demikian perusahaan dapat mencapai laba yang diharapkan yaitu sebesar 28% dari hasil produksi pada Kuartal III 2022.
 
 Kata kunci: target costing, pengendalian biaya produksi, biaya produksi
","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136183284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DETERMINASI KOMPENSASI KERUGIAN FISKAL DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE","authors":"Ony Widilestariningtyas, Entin Kristina","doi":"10.34010/jra.v15i2.11013","DOIUrl":"https://doi.org/10.34010/jra.v15i2.11013","url":null,"abstract":"Tax is a burden that will reduce net profit so companies will look for ways to minimize the tax burden and one of the actions is through Tax Avoidance. Companies that experience losses can encourage Tax Avoidance, especially in mining companies. This study aims to determine compensation for fiscal losses and sales growth for Tax Avoidance in four (4) mining companies listed on the Indonesia Stock Exchange in 2015-2022. The data analysis method used is multiple linear regression analysis with SPSS version 23. The results of this study indicate that partially the variable compensation for fiscal losses and sales growth has a significant positive effect on Tax Avoidance.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136183468","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Ukuran Usaha terhadap Kualitas Pelaporan Keuangan","authors":"Naomi Fani Riyanto, Rapina Rapina","doi":"10.34010/jra.v15i2.10069","DOIUrl":"https://doi.org/10.34010/jra.v15i2.10069","url":null,"abstract":"High-quality information will have an impact when making business decisions, so the important thing that needs to be a primary concern is the quality of financial reporting. There are still many issues regarding the low quality of financial reporting, especially in the (MSME) sector. Therefore, this is interesting to study. The purpose of this research is to test the influence of education level, accounting understanding, and business size on the quality of financial reporting. The population of this study is comprised of culinary (MSMEs) in Margahayu District, Bandung Regency, using explanatory research. In taking a research sample, non-probability sampling is carried out using the purposive sampling method. Then, the sample obtained was 79 (MSMEs). The type of data used is primary data processed through the SPSS 25 program. The technique used is multiple linear regression analysis to test the influence of education level, accounting understanding, and business size on the quality of financial reporting. The results obtained from this study show that education level, accounting understanding, and business size have an influence on the quality of financial reporting. In conclusion, the higher the education level, accounting understanding, and business size, the better the quality of financial reporting will be.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"274 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136183460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PENERAPAN SISTEM INFORMASI E-SAMSAT TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR","authors":"Muhammad Wafqi Aufa Alghaviqi, Jouzar Farouq Ishak","doi":"10.34010/jra.v15i2.10318","DOIUrl":"https://doi.org/10.34010/jra.v15i2.10318","url":null,"abstract":"Penelitian ini dilakukan untuk mengetahui pengaruh penerapan sistem informasi E-Samsat terhadap kepatuhan wajib pajak kendaraan bermotor di kantor SAMSAT Kabupaten Garut. Metode penelitian yang digunakan adalah deskriptif kuantitatif. Jumlah sampel yang digunakan dalam penelitian ini adalah 100 responden dengan beberapa kriteria. Data primer diperoleh melalui kuesioner. Dari hasil uji koefisien determinasi, penerapan sistem informasi E-Samsat memberikan pengaruh terhadap tingkat kepatuhan wajib pajak kendaraan bermotor sebesar 29,5%. Adapun dari hasil pengujian hipotesis terlihat nilai thitung sebesar 6,407 dan nilai ttabel sebesar 1,984. Hasil tersebut menunjukkan bahwa nilai thitung lebih besar dari nilai ttabel sehingga dapat disimpulkan bahwa H0 ditolak dan H1 diterima. Dengan demikian dapat disimpulkan bahwa terdapat pengaruh positif antara penerapan sistem informasi E-Samsat terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Garut.
 Kata kunci: E-Samsat, Pajak Kendaraan Bermotor, Kepatuhan Wajib Pajak","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136183459","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Kreativitas Pembelajaran Berbasis Game Digital Akuntansi Dan Proses Bisnis Terhadap Peran Sistem Akuntansi Manajemen pada Dunia Pembelajaran","authors":"Lesi Hertati, Lili Syafitri, Asmawati Asmawati, Otniel Safkaur","doi":"10.34010/jra.v15i2.9670","DOIUrl":"https://doi.org/10.34010/jra.v15i2.9670","url":null,"abstract":"Penelitian ini bertujuan untuk memodifikasi Model Penerimaan Teknologi (TAM) dan menguji kemampuannya untuk memprediksi niat dosen program studi akuntansi dalam pembelajaran akuntansi untuk memberikan pembelajaran digital berbasis data, game, angka. Metode ini mengadopsi data kuantitatif dengan mensurvey populasi dengan membagikan kuesioner dibagikan kepada dosen akuntansi dan mahasiswa akuntansi melalui media sosial menggunakan Google Sheets. Berdasarkan data yang terkumpul 325 kuisioner dosen dan mahasiswa, model pembelajaran dianalisis menggunakan metode PLS-SEM yaitu menggunakan program SmartPLS versi 3.2. Temuan menunjukkan bahwa niat instruktur untuk mengadopsi pembelajaran digital berbasis game secara langsung dipengaruhi oleh beberapa faktor: dunia teknologi baru, kegunaan membuang rasa bosan, norma subyektif, dan inovasi pribadi. Bahkan jika tidak ada efek kurikulum yang ditemukan, efek kurikulum yang dimediasi dapat diasimilasi secara penuh dan bermanfaat oleh siswa.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136183462","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, REPUTASI KAP, DAN OPINI AUDITOR TERHADAP AUDIT DELAY","authors":"Suhar Tono, Anatassya Anatassya, Lukman Hakim, Vera Agustina Yanti, Taat Kuspriyono","doi":"10.34010/jra.v15i2.10771","DOIUrl":"https://doi.org/10.34010/jra.v15i2.10771","url":null,"abstract":"Informasi mengenai laporan keuangan perusahaan yang disampaikan tepat waktu, akuntabel, dan sudah melalui proses audit merupakan aset yang berharga bagi para investor dan memiliki manfaat yang signifikan dalam memperbaiki reputasi perusahaan. Agar audit tidak terlambat, perusahaan akan melakukan segala upaya sebaik mungkin. Banyak faktor yang menyebabkan keterlambatan dalam audit laporan keuangan. Penelitian ini bertujuan untuk mengevaluasi dampak penundaan audit pada 16 perusahaan yang beroperasi di sektor perdagangan antara tahun 2018 dan 2021 dengan mempertimbangkan faktor-faktor seperti keuntungan, usia perusahaan, reputasi Kantor Akuntan Publik (KAP), dan opini audit yang diberikan. Riset ini menggunakan teknik uji regresi linear berganda, serta mengaplikasikan uji hipotesis seperti uji R, uji T, dan uji F. Dalam analisis ini, ditemukan bahwa tingkat profitabilitas dan jumlah tahun beroperasi perusahaan tidak memiliki pengaruh yang signifikan terhadap keterlambatan audit. Reputasi Kantor Akuntan Publik (KAP) serta opini auditor secara negatif berdampak signifikan terhadap audit delay.
 
 Kata kunci: Profitabilitas, umur perusahaan, reputasi KAP, opini audit, audit delay
","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136183464","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Penerapan E-Billing dan Efektivitas Sistem Pembayaran Pajak terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi","authors":"Tsania Qotrunnada, Diamonalisa Sofianty","doi":"10.29313/jra.v3i1.1780","DOIUrl":"https://doi.org/10.29313/jra.v3i1.1780","url":null,"abstract":"Abstract. Currently taxes are not something that is most foreign to the people of Indonesia, some circles have put the tax as one of the obligations. Phenomena regarding taxes are quite common in Indonesia, one of which is related to Individual Taxpayer Compliance. Given the importance of taxpayer compliance, the Directorate General of Taxes is updating the tax administration system by implementing E-Billing as a tax payment system. Therefore, this study aims to examine the effect of implementing E-Billing and the effectiveness of the tax payment system on individual taxpayer compliance. The location of this research was carried out in the Pratama Bandung Cibeunying Tax Office area using descriptive and verification methods with a quantitative approach. The data source used in this study is the primary data source. The data collection technique in this study was by distributing questionnaires to individual taxpayers registered at KPP Pratama Bandung Cibeunying. Hypothesis testing using multiple linear regression analysis. Hypothesis testing using multiple linear regression analysis. The results of simultaneous hypothesis testing show that the effect of implementing E-Billing and the effectiveness of the tax payment system affects individual taxpayer compliance. The results of partial hypothesis testing show that (1) The application of E-Billing has an effect on individual taxpayer compliance. (2) the effectiveness of the tax payment system affects individual taxpayer compliance. \u0000Abstrak. Saat ini pajak bukan merupakan sesuatu yang paling asing bagi masyarakat Indonesia, sebagian kalangan telah menempatkan pajak sebagai salah satu kewajiban. Fenomena mengenai pajak cukup sering terjadi di Indonesia, salah satunya yang berkaitan dengan Kepatuhan Wajib Pajak Orang Pribadi. Mengingat pentingnya Kepatuhan Wajib Pajak, Direktorat Jenderal Pajak melakukan pembaharuan sistem administrasi perpajakan dengan menerapkan E-Billing sebagai sistem pembayaran pajak. Oleh sebab itu, penelitian ini bertujuan untuk menguji pengaruh penerapan E-Billing dan efektivitas sistem pembayaran pajak terhadap kepatuhan wajib pajak orang pribadi. Adapun tempat penelitian ini dilakukan di wilayah Kantor Pelayanan Pajak Pratama Bandung Cibeunying yang menggunakan metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan dalam penelitian ini yaitu sumber data primer. Teknik pengumpulan data dalam penelitian ini yaitu dengan penyebaran kuesioner kepada wajib pajak orang pribadi yang terdaftar di KPP Pratama Bandung Cibeunying. Pengujian hipotesis menggunakan analisis regresi linear berganda. Pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil pengujian hipotesis secara simultan menunjukkan bahwa pengaruh penerapan E-Billing dan efektivitas sistem pembayaran pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Hasil pengujian hipotesis secara parsial menunjukkan bahwa (1) Penerapan E-Billing berpengaruh terhadap kep","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88539910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Pengetahuan Perpajakan dan Penerapan Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor","authors":"Afifah Nur Insanny, Diamonalisa Sofianty, Riyang Mardini","doi":"10.29313/jra.v3i1.1761","DOIUrl":"https://doi.org/10.29313/jra.v3i1.1761","url":null,"abstract":"Abstract. Currently the number of motorized vehicles is increasing every year because it has become a necessity for the community to support their daily activities and to get it is much easier. But the number of motorized vehicles is inversely proportional to the compliance of the taxpayer. Tax revenue is a source of income for the Indonesian government, but currently tax revenue is still relatively low because there is still a lack of taxpayer compliance. The purpose of this study was to determine the effect of tax knowledge and the implementation of the e-Samsat program on motor vehicle taxpayer compliance. A verification descriptive research method with a quantitative approach is used in this study. The data sources and sample techniques used in this study were primary data sources in the form of questionnaires and accidental sampling with a total of 65 motor vehicle taxpayers registered at the Bandung City Samsat Office I Pajajaran. The analytical tool used in this research is multiple linear regression analysis. The results showed: 1) Knowledge of Taxation has a significant positive effect on Motor Vehicle Taxpayer Compliance, 2) Implementation of the E-Samsat Program has a significant positive effect on Motor Vehicle Taxpayer Compliance. \u0000Abstrak. Saat ini jumlah kendaraan bermotor semakin bertambah setiap tahunnya dikarenakan sudah menjadi kebutuhan masyarakat untuk menunjang kegiatan sehari-hari dan untuk mendapatkannya sudah jauh lebih mudah. Tetapi jumlah kendaraan bermotor berbanding terbalik dengan kepatuhan wajib pajaknya. Penerimaan pajak merupakan sumber pendapatan bagi pemerintah Indonesia, namun saat ini penerimaan pajak masih tergolong rendah karena masih kurangnya tingkat kepatuhan wajib pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengetahuan perpajakan dan penerapan program e-samsat terhadap kepatuhan wajib pajak kendaraan bermotor. Metode penelitian deskriptif verifikatif dengan pendekatan kuantitatif digunakan dalam penelitian ini. Sumber data dan teknik sampel yang digunakan dalam penelitian ini yaitu sumber data primer berupa kuesioner dan sampling aksidental dengan jumlah responden sebanyak 65 wajib pajak kendaraan bermotor yang terdaftar di kantor Samsat Kota Bandung I Pajajaran. Alat analisis yang digunakan penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan: 1) Pengetahuan Perpajakan berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor, 2) Penerapan Program E-Samsat berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"96 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89079268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}