公共服务的纳税人意识、道德义务和责任,以符合纳税人对机动车的合规

Nadya Fitri Ramadhany, Adelina Suryati
{"title":"公共服务的纳税人意识、道德义务和责任,以符合纳税人对机动车的合规","authors":"Nadya Fitri Ramadhany, Adelina Suryati","doi":"10.35137/jabk.v10i2.1111","DOIUrl":null,"url":null,"abstract":"The aim of this research is to examine and experimentally evaluate the influence of taxpayer knowledge, moral obligation, and accountability in public service on auto taxpayer compliance. The study was conducted at Cikarang Samsat. Primary data from 98 survey participants and processable data from all 98 surveys were utilized. A convenience sampling approach was employed, and the data analysis method used was multiple linear regression. The findings of this study indicate that moral obligation and public responsibility variables do not have an impact on auto taxpayer compliance. However, in Cikarang Samsat, the variable of taxpayer knowledge does influence each taxpayer's compliance with regulations","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"7 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"KESADARAN WAJIB PAJAK, KEWAJIBAN MORAL, DAN AKUNTABILITAS PELAYANAN PUBLIK PADA KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR\",\"authors\":\"Nadya Fitri Ramadhany, Adelina Suryati\",\"doi\":\"10.35137/jabk.v10i2.1111\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The aim of this research is to examine and experimentally evaluate the influence of taxpayer knowledge, moral obligation, and accountability in public service on auto taxpayer compliance. The study was conducted at Cikarang Samsat. Primary data from 98 survey participants and processable data from all 98 surveys were utilized. A convenience sampling approach was employed, and the data analysis method used was multiple linear regression. The findings of this study indicate that moral obligation and public responsibility variables do not have an impact on auto taxpayer compliance. However, in Cikarang Samsat, the variable of taxpayer knowledge does influence each taxpayer's compliance with regulations\",\"PeriodicalId\":484305,\"journal\":{\"name\":\"Jurnal Akuntansi dan Bisnis Krisnadwipayana\",\"volume\":\"7 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-08-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Akuntansi dan Bisnis Krisnadwipayana\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35137/jabk.v10i2.1111\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35137/jabk.v10i2.1111","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本研究的目的是检验和实验评估纳税人知识、道德义务和公共服务责任对汽车纳税人合规的影响。这项研究是在Cikarang Samsat进行的。来自98个调查参与者的原始数据和来自所有98个调查的可处理数据被利用。采用方便抽样方法,数据分析方法为多元线性回归。本研究结果表明,道德义务和公共责任变量对汽车纳税人的合规性没有影响。然而,在Cikarang Samsat中,纳税人知识的变量确实影响了每个纳税人对法规的遵守
本文章由计算机程序翻译,如有差异,请以英文原文为准。
KESADARAN WAJIB PAJAK, KEWAJIBAN MORAL, DAN AKUNTABILITAS PELAYANAN PUBLIK PADA KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR
The aim of this research is to examine and experimentally evaluate the influence of taxpayer knowledge, moral obligation, and accountability in public service on auto taxpayer compliance. The study was conducted at Cikarang Samsat. Primary data from 98 survey participants and processable data from all 98 surveys were utilized. A convenience sampling approach was employed, and the data analysis method used was multiple linear regression. The findings of this study indicate that moral obligation and public responsibility variables do not have an impact on auto taxpayer compliance. However, in Cikarang Samsat, the variable of taxpayer knowledge does influence each taxpayer's compliance with regulations
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信