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Jurnal

PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Kantor UPTB SAMSAT Kabupaten Muna)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 3 No. 1 (2020)

DOI
10.33772/jak-uho.v3i1.3773
ISSN
2503-1635
Published
2020-08-03
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACTThis study aims to determine the effect of taxpayer awareness, tax knowledge, and accountability of public services to taxpayer compliance in paying motor vehicle tax at UPTB Samsat Muna Regency. This study uses primary data as much as 99 samples with the method of determiningaccidental sampling samples. Data collection is done through interview method, koesioner, and literature study. Data analisys technique used is multiple linear regression analisys.The results of this study indicate that taxpayer awareness variable. And tax knowledge partially have a positive and significant impact on taxpayer compliance, an accountability of public services partially negatively and not significant effect on compliance of motor vehicle taxpayer in UPTB Samsat Muna Regency. While the simultaneous variable of taxpayer awareness, tax knowledge, and accountability of public services have a positive and significant impact on tax payer compliance in paying motor vehicle tax at UPTB samsat Muna Regency. Keywords: awareness, knowledge, public service accountability, compliance, tax

Collaboration network of the authors

28 authors · 56 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Husin husinAffiliation unknown2
Tuti DharmawatiAffiliation unknown2
Ayumilawarty AyumilawartyAffiliation unknown1
Omasrianto OmasriantoAffiliation unknown1
Hasbudin HasbudinAffiliation unknown1
Fajar SarananiAffiliation unknown1
Desryani Ayulin intheAffiliation unknown1
Arsad ArsadAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Irman BaduAffiliation unknown1
Nasrullah DaliAffiliation unknown1
Alimudin AlimudinAffiliation unknown1
Wa RuwiatiAffiliation unknown1
Arman ArmanUniversitas Halu Oleo1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Muhammad RidwanAffiliation unknown1
Lady Hyllari TeresaAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Relis RelisAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Lilis Feby RahayuAffiliation unknown1
Ika Maya SariAffiliation unknown1
Muhammad Fauzan Adzim IlhamAffiliation unknown1
Santiadji MustafaAffiliation unknown1
Fatmawati WinarniAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR  (Studi Kasus Kantor UPTB SAMSAT Kabupaten Muna)</dc:title>
	<dc:creator>Aswati, Waode</dc:creator>
	<dc:creator>Mas'ud, Arifuddin</dc:creator>
	<dc:creator>Nudi, Tuti Nurdianti</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACTThis study aims to determine the effect of taxpayer awareness, tax knowledge, and accountability of public services to taxpayer compliance in paying motor vehicle tax at UPTB Samsat Muna Regency. This study uses primary data as much as 99 samples with the method of determiningaccidental sampling samples. Data collection is done through interview method, koesioner, and literature study. Data analisys technique used is multiple linear regression analisys.The results of this study indicate that taxpayer awareness variable. And tax knowledge partially have a positive and significant impact on taxpayer compliance, an accountability of public services partially negatively and not significant effect on compliance of motor vehicle taxpayer in UPTB Samsat Muna Regency. While the simultaneous variable of taxpayer awareness, tax knowledge, and accountability of public services have a positive and significant impact on tax payer compliance in paying motor vehicle tax at UPTB samsat Muna Regency.  Keywords: awareness, knowledge, public service accountability, compliance, tax </dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/3773</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v3i1.3773</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 3, No 1 (2018): February 2018</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v3i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/3773/2859</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2018 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>