ANALISIS KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR
Downloads
References
Wajib Pajak terhadap Tingkat kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal
Administrasi Bisnis Universitas Brawijaya, Volume 31. Nomor 1
Anak Agung Ngurah Krisnadeva, Ni Ketut Lely Aryani Merkusiwati (2020) Faktor-
Faktor yang Memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan
Bermotor di Kota Denpasar, E-JA e-Jurnal Akuntansi e-ISSN 2302-8556 Vol. 30 No. 6
Denpasar, Juni 2020, Hal. 1425-1440
Anis Syamsu Rizal (2019) Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib
Pajak, Sanksi Pajak Kendaraan Bermotor dan Sistem Samsat Drive Thru Terhadap
Kepatuhan Wajib Pajak Kendaraan Bermotor, Jurnal Ilmiah Akuntansi Universitas
Pamulang Vol. 7, No. 1. Januari 2019, P-ISSN 2339-0867 E-ISSN 2599-1922, Hal 76-
90
Arikunto. Suharsimi. 2006. Prosedur Penelitian Suatu Pendekatan Praktik
Jakarta: Rineka Cipta
Ariyani Indriastuti, Apliza Nugra Suryani, Penta Widyartati, Sri Wiranti (2022)
Determinan Kepatuhan Wajib Pajak Membayar Pajak Kendaraan Bermotor, JURNAL
STIE SEMARANG VOL 14 No 3 Edisi Oktober 2022 ISSN: 2085-5656, e-ISSN :2252-
7826 DOI: 10.33747, Hal 152-163
Asra & Prasetyo. 2015. Pengambilan Sampel Dalam Penelitian Survei.
Jakarta: Rajawali Pers
Asri, Manik Wuri, (2009). Pengaruh Kualitas Pelayanan, Biaya Kepatuhan Pajak, dan
Kesadaran Wajib Pajak pada Kepatuhan Pelaporan Wajib Pajak Badan yang Terdaftar di Kantor Pelayanan Pajak Madya Denpasar. Jurusan Akuntansi Fakultas Ekonomi Universitas Udayana: Skripsi
Azizah Hanan Desiva, Nur Kholis (2022) Pengaruh sosialisasi, fasilitas, kualitas
pelayanan, dan sanksi perpajakan pada kepatuhan wajib pajak kendaraan bermotor,
Jurnal Ekonomi dan Manajemen, Volume 19 No 2, Hal 233-240
Diana Sari. 2013. Konsep Dasar Perpajakan. Bandung : Refika Aditama.John
Hutagaol. 2007.Perpajakan: Isu-isu Kontemporer. Yogyakarta:Graha Ilmu
Ghozali. Imam. 2005. Aplikasi Analisis Multivariate dengan SPSS. Semarang:
Badan Penerbit Universitas Diponegoro
Ghozali. Imam. 2011. Aplikasi Analisis Multivariate Dengan Program SPSS.
Semarang: Badan Penerbit Universitas Diponegoro
Airlangga Ardhyatama1, Penta Widyartati2, Sri Wiranti Setiyanti3, Fajar Suryatama4
Ghozali. Imam. 2002. Aplikasi Analisis Multivariat dengan Program SPSS. Semarang: Badan
Penerbit Universitas Diponegoro
Ghozali. Imam. 2018. Aplikasi Analisis Multivariete Dengan Program SPSS
Semarang: Badan Penerbit Universitas Diponegoro
Ghozali. Imam. 2016. Aplikasi Analisis Multivariete Dengan Program SPSS 23.
Semarang: Badan Penerbit Universitas Diponegoro
Ilhamsyah, R., Wi Endang, M. G., & Dewantara, R. Y. (2016). 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, Hal 1-9
Joshua H. Kairupan, Prima Apriwenni, Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak dan
Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dikantor Samsat Jakarta Utara, Skripsi Institut Bisnis dan Informatika KWIK KIAN GIE Jakarta September 2020
Juwita, & Wasif, S. K. (2020). Pengaruh Pengetahuan Wajib Pajak Tentang Peraturan
Perpajakan , Kesadaran Wajib Pajak , Sanksi Pajak dan Penerapan E-SAMSAT Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor ( Studi Kasus Wajib Pajak Kendaraan Bermotor di Kantor Bersama SAMSAT Jakarta Tim, Sekolah Tinggi Ilmu Ekonomi Indonesia
Kirchler. E. 2007. The economic psychology of tax behaviour. Cambridge University Press.
Kirchler. E. Hoelzl E. & Wahl, I. 2008. Enforced versus voluntary tax compliance: The
“slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.00
Kerlinger. 2006. Asas-Asas Penelitian Behavioral Edisi Ketiga. Gajah Mada
University Press
Margono. 2004. Metodologi Penelitian Pendidikan, Jakarta :Rineka Cipta
Naning Puji Rahayu (2017) Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak
Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Kediri, Program Studi Akuntansi Fakultas Ekonomi Universitas Nusantara PGRI Kediri : Skripsi
Pandoyo, Sumbawi Ranu. 1987. Ilmu Alamiah Dasar. Surabaya: Pt. Usaha
Nasional.
Airlangga Ardhyatama1, Penta Widyartati2, Sri Wiranti Setiyanti3, Fajar Suryatama4
Qori Hikmah Nur Hanafi, M. Asmeldi Firman dan Erina Maulidha (2022) Analisis
Kepatuhan Pajak Pada Pelaku UMKM Ditinjau Dari Sistem dan Pelayanan Pajak Jurnal Akuntansi dan Keuangan Islam, Volume 10(2) Oktober 2022, P-ISSN: 2338-2738 | E-ISSN: 2549-3876, hlm. 163-182
Rahmatullah Alfikri, Sarwand, Akhmad Sayudi (2022) Kepatuhan dalam membayar pajak
Kendaraan bermotor di unit pelayanan pendapatan daerah Banjarmasin 1 dan 2, Jurnal Ilmiah Akuntansi dan Keuangan, Volume 5, No 2, 2022, P-ISSN: 2622-2191 E-ISSN: 2622-2205, Hal 877-894
Siti Kurnia Rahayu. 2010. Perpajakan Indonesia: Konsep dan Aspek
Formal,Yogyakarta : Graha Ilmu
Sugiyono. 2014. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung : Alvabeta
Sugiyono. 2009. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung :
Alfabeta
Sugiyono 2015. Metode Penelitian Kombinasi (Mix Methods). Bandung:
Alfabeta
Sugiyono. 2008. Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung :
Alfabeta
Undang-Undang Nomor 16 Tahun 2009 tentang perubahan keempat atas Undang-
Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan pada Pasal 1 Ayat 1
Wahyu Sinta Elisabeth, Safri Nurmantu, Resista Vikaliana (2022) Analisis
Pengetahuan Wajib Pajak Terhadap Pemenuhan Kewajiban Perpajakan UMKM:
Sebuah Studi Pemetaan Sistematis, Jurnal IKRAITH-HUMANIORA, Vol 6 No 1 Maret 2022, hal 46 – 54
This work is licensed under a Creative Commons Attribution 4.0 International License.
The use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution 4.0 International License.
Author’s Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
User Rights
JSS's spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, JSS permits users to copy, distribute, display, and perform the work. Users will also need to attribute authors and JSS on distributing works in the journal.
Rights of Authors
Authors retain all their rights to the published works, such as (but not limited to) the following rights;
- Copyright and other proprietary rights relating to the article, such as patent rights,
- The right to use the substance of the article in own future works, including lectures and books,
- The right to reproduce the article for own purposes,
- The right to self-archive the article,
- The right to enter into separate, additional contractual arrangements for distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal (Jurnal STIE SEMARANG).
Co-Authorship
If the article was jointly prepared by other authors, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. JSS will not be held liable for anything that may arise due to the author(s) internal dispute. JSS will only communicate with the corresponding author.
Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by JSS.
Miscellaneous
JSS will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JSS's editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.