Effect of Access to Tax, Facilities, Knowledge of Tax, Socialization Tax, and Level of Understanding of Tax on Level of Compliance with Taxpayers in Tax Payment of Motorcycle Vehicles in Samsat Office Karangasem

  • Ni Made Weda Santiari Faculty of Economics and Business, Universitas Mahasaraswati Denpasar
  • Anik Yuesti Faculty of Economics and Business, Universitas Mahasaraswati Denpasar
  • Desak Ayu Sriary Bhegawati Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Abstract

This study aims to find out variables that can increase taxpayer
compliance in tax payments. The variables used in this research are tax access, facilities, tax knowledge, tax socialization, and tax understanding level. The method used is to distribute questionnaires to 100 respondents and then processed using multiple linear regression analysis. The results showed that the facilities, tax socialization, level of tax understanding had a positive effect on taxpayer compliance in paying motorized vehicle taxes at the Joint Office of SAMSAT Karangasem. Meanwhile, access to taxes and knowledge of taxes does not affect taxpayer compliance in paying
taxes.

Published
2020-11-30