ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN MEMBAYAR PAJAK KENDARAAN BERMOTOR (PKB)
Abstract
In this article, discussed the factors that influence individual taxpayer compliance to pay vehicles tax such as motorcycle, car, and truck. The growth in the number of vehicles increasing rapidly, related to what is a problem in paying vehicles tax. There are several reasons, including taxpayer compliance to pay vehicles tax. In this article, there are 18 measurement indicators that influencing of this object. These measurement indicators then grouped into several factors using Exploratory Factor Analysis (EFA). The results showed that there were five factors that influenced taxpayer compliance to pay vehicles tax. The first factor is service quality, the second factor is spatial planning and tax administration, the third factor is tax socialization, the fourth factor is knowledge and understanding of taxation, and the fifth factor is educationReferences
Sauddin, Adnan. Eksploratory Factor Analysis Decision Process : Guide For Students and Researchs - Bagian 1. Jurnal MSA Vol.2 No.1 Edisi Januari – Juni 2014.
Jhonson, Richard dan Wichern, “Applied Multivariate Statistical Analysis”, (New Jersey : University of Wisconsin, Prentice Hall inc, 1982).
Marcus, G. L, H. J. Wattimanela dan Y. A. Lesnussa. Analisis Regresi Komponen Utama Untuk Mengatasi Masalah Multikolinieritas Dalam Analisis Regresi Linear Berganda. Jurnal Barekeng Vol. 6 No. 1, 2012.
Undang-Undang RI No.28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah.
Ilhamsyah, Randi, Maria G Wi Endang dan Rizky Yudhi Dewantara. Pengaruh Pemahaman dan Pengetahuan Wajib Pajak Tentang Peraturan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Samsat Kota Malang). Jurnal Perpajakan (JEJAK) Vol. 8 No. 1, 2016.
Copyright (c) 2019 Jurnal MSA ( Matematika dan Statistika serta Aplikasinya )
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
