KAMPUA : Jurnal Ilmiah Akuntansi https://ejournal.lppmunidayan.ac.id/index.php/akuntansi <p>Kampua: Jurnal Ilmiah Akuntansi adalah Jurnal yang mengangkat penelitian mengenai Akuntansi Sektor Publik, Akuntansi Keuangan, Akuntansi Manajemen, Sistem Informasi Akutansi, akuntansi biaya, Manajemen Keuangan. Artikel ini berisi hasil penelitian dari para akademisi dan praktisi dan mahasiswa. Jurnal ini dikelolah oleh program studi Akuntansi Fakultas Ekonomi Universitas Dayanu Ikhsanuddin Baubau di Sulawesi Tenggara.</p> Program Studi Akuntansi Fakultas Ekonomi Universitas Dayanu Ikhsanuddin en-US KAMPUA : Jurnal Ilmiah Akuntansi PENGARUH KUALITAS PELAYANAN PUBLIK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor SAMSAT Kota Baubau) https://ejournal.lppmunidayan.ac.id/index.php/akuntansi/article/view/1496 <p>Tujuan penelitian untuk mengetahui apakah terdapat pengaruh kualitas pelayanan publik dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor yang terdaftar sebagai wajib pajak kendaraan bermotor pada Kantor Samsat Kota Baubau. Hasil penelitian menunjukkan bahwa uji t untuk variabel kualitas pelayanan publik (X<sub>1</sub>) sebesar 7,566 dengan signifikansi 0,000 lebih kecil dari α = 0,05 yang artinya kualitas pelayanan publik berpengaruh secara signifikan terhadap kepatuhan wajib pajak. Dengan demikan H<sub>1</sub> diterima. Untuk variabel sanksi perpajakan (X<sub>2</sub>) sebesar 2,696 dengan signifikansi 0,008 lebih kecil dari α = 0,05 yang artinya sanksi perpajakan berpengaruh secara signifikan terhadap kepatuhan wajib pajak. Dengan demikian H<sub>2</sub> diterima. Berdasarkan hasil uji F, diperoleh nilai F<sub>hitung</sub> sebesar 32,379 dengan tingkat signifikansi 0,000 lebih kecil dari taraf nyata α = 0,05 atau 5% dengan demikian dapat disimpulkan bahwa kualitas pelayanan publik dan sanksi perpajakan berpengaruh secara simultan terhadap kepatuhan wajib pajak dengan demikian H<sub>3 </sub>diterima</p> Dea Oktaviani. H Wa Ode Nur Aiun Wa Ode Suwarni Copyright (c) 2024 KAMPUA : Jurnal Ilmiah Akuntansi 2024-03-24 2024-03-24 2 1 1 7
https://e-kkn.unila.ac.id/psggacor/ https://proceeding-bicemba.feb.unib.ac.id/sthai/ http://rpl.unm.ac.id/demo1/ https://balitbangda.lampungprov.go.id/assets/ https://conference.ulm.ac.id/vendor/ https://teras.fh.trisakti.ac.id/wp-content/apps/ https://jmm.unram.ac.id/vendor/ https://amnus-bjm.ac.id/css/vendor/ https://eligible-lldikti3.kemdikbud.go.id/assets/ SLOT THAILAND https://ddpi.kaltimprov.go.id/ts/ https://pipp.kkp.go.id/vendor/apps/ https://ddpi.kaltimprov.go.id/pizto/ https://ddpi.kaltimprov.go.id/banana/ https://ddpi.kaltimprov.go.id/empatd/ https://ddpi.kaltimprov.go.id/topz/ https://www.seminar4u.net/gallery-56/ https://www.seminar4u.net/2565-2/ https://www.seminar4u.net/album-2562/ https://www.seminar4u.net/album-2564/ https://www.seminar4u.net/expert/ http://hardjosuwitan.jatengprov.go.id/data/macau/ https://pkmwaru.pamekasankab.go.id/snaptik/ https://library.stikesmi.ac.id/obctop/ https://library.stikesmi.ac.id/pisangbet/ https://lamontrealaiseatelier.com/ https://journal.unesa.ac.id/vendor/bin/ https://ejournal.itn.ac.id/vendor/apps/ https://asp.uny.ac.id/assets/index.html https://ejournal.iainmadura.ac.id/csss/ https://pkmlarangan.pamekasankab.go.id/thailand/ https://library.stikesmi.ac.id/data-taiwan/ https://snptbb2020.uny.ac.id/cache/index.html https://totosuper75.com/ http://pkmtlanakan.pamekasankab.go.id/totosuper/ https://library.stikesmi.ac.id/data-cambodia/ https://devpro.uny.ac.id/ https://schoolmedia.co.id/kontak/ https://diskominfo.sambas.go.id/totosuper/ https://pipp.kkp.go.id/apps/ https://silogbook-v2.poltekeskupang.ac.id/fonts/ https://e-presensi.wonosobokab.go.id/cache/ https://www.ihdn.ac.id/ https://conference.ulm.ac.id/storage/ https://sbopoker11.com/ https://totokl77.com/ https://smanegeri7semarang.sch.id/smansev/ https://smanegeri7semarang.sch.id/105/ https://smanegeri7semarang.sch.id/147/ https://smanegeri7semarang.sch.id/37/ https://smanegeri7semarang.sch.id/31/ https://amrthailand.net/Cooperation/ https://amrthailand.net/Strategy/ https://amrthailand.net/Nps/ https://amrthailand.net/Home/Upcoming https://amrthailand.net/Antimicrobial/ https://amrthailand.net/Knowladge/ https://pati.pramukajateng.or.id/d/ https://jepara.pramukajateng.or.id/sg/ http://103.9.227.150/sgpisang/ https://simlppm.unesa.ac.id/bet/ https://bkd.iainambon.ac.id/bet/ https://elitbang.depok.go.id/bet/ https://bemfkip.unsil.ac.id/okelah/ https://wbs.bbk.go.id/bet/ http://conference.um.ac.id/top/ http://conference.um.ac.id/4d/ http://conference.um.ac.id/bet/ https://ddpi.kaltimprov.go.id/bet/ https://demo-carcentos.ecc.co.id/sbobet/ https://demo-carcentos.ecc.co.id/sgcr/ https://conference.umm.ac.id/sgpisang/ https://manajemenpemasaran.vokasi.uns.ac.id/sgmaxwin/ https://hukum.umpwr.ac.id/sthai/ https://inindya.nindyakarya.co.id/mxwin/ https://siakad.sttpj.ac.id/mahjong/ https://polmarekautamasubang.ac.id/assets/ https://ddpi.kaltimprov.go.id/top/ https://ddpi.kaltimprov.go.id/psg/ https://sp3m.pnc.ac.id/assets/ http://esurat.stikestelogorejo.ac.id/4dm1nstik3s/surat_keluar/ https://jabar-ppid.bpk.go.id/library/pusat/sthai/index.html https://d3komputer.poltektegal.ac.id/profile/ https://sikad-fip.umj.ac.id/sthai/ slot thailand https://lc.stainidaeladabi.ac.id/obcbet/ https://lc.stainidaeladabi.ac.id/pisto/ https://lc.stainidaeladabi.ac.id/4d/ https://lc.stainidaeladabi.ac.id/pisangbet/ https://lc.stainidaeladabi.ac.id/obctop/ https://inventory.bappeda.tulungagung.go.id/obctop/ https://cermee.bondowosokab.go.id/obctop/ https://upg.bbk.go.id/obctop/ http://conference.um.ac.id/obctop/ https://thenextreal.net/boulevard/ https://bpbd.pamekasankab.go.id/obctop/ https://elitbang.depok.go.id/obctop/ https://elitbang.depok.go.id/pisangbet/ https://bpbd.pamekasankab.go.id/pisangbet/ https://thenextreal.net/hummingbird/ http://conference.um.ac.id/pisangbet/ https://bakesbang.bondowosokab.go.id/psg/ https://upg.bbk.go.id/sang/ https://cermee.bondowosokab.go.id/ https://sp3m.pnc.ac.id/pisangbet/ https://inventory.bappeda.tulungagung.go.id/pisangbet/ https://162.0.238.49/ https://jakban.iconpln.co.id/toto/ https://www.appu-bureau.org/newsletter/ https://appacamp.com/ https://apiencompass.com/lifestyle/ https://aphiphu.com/ https://anntax.com/ https://amrthailand.net/Video/ https://agrikmitlalumni.com/ https://adirach.com/ https://888trading.co.th/ https://691beauty.com/ https://4mmseed.com/ http://teknois.unbin.ac.id/sbopoker/ http://teknois.unbin.ac.id/totosuper/ http://teknois.unbin.ac.id/totokl/ http://teknois.unbin.ac.id/pisangtoto/ http://teknois.unbin.ac.id/pisangbet/ https://lapastanjungraja.kemenkumham.go.id/gcr/ https://bapasgarut.kemenkumham.go.id/thai/ https://bapasgarut.kemenkumham.go.id/xsbo/ https://drkilaw.com/ https://tonklarfacai.com/ https://www.aplusserve.com/ https://www.wkgarmentfactory.com/ https://kphcoop.com/ https://decharmehotel.com/ https://lannaresort.com/ https://pangkhonwit.ac.th/ https://thenextreal.net/ https://roof-shop.com/ https://maesodgemssale.com/ https://metrogreenenergy.com/ https://www.kwdegree.com/ https://si-pos.sampangkab.go.id/togel/ https://si-pos.sampangkab.go.id/sbobet/ https://ejournal.iainpalopo.ac.id/sthai/ https://simgajiweb.taspen.co.id/sthai/ https://jakban.iconpln.co.id/sbobet/ http://teknois.unbin.ac.id/obc4d/ http://teknois.unbin.ac.id/obctop/ http://teknois.unbin.ac.id/obcbet/ https://demo-carcentos.ecc.co.id/thailand/ https://karir.uinsaizu.ac.id/sthai/ https://pagelaran.malangkab.go.id/assets/lvonline/ https://pagelaran.malangkab.go.id/assets/togelhok/ https://pemerintahan.fisip.untad.ac.id/wp-includes/togelhok/ https://pkmtlanakan.pamekasankab.go.id/togelhok/ https://pkmtlanakan.pamekasankab.go.id/lvonline/ https://pkmtlanakan.pamekasankab.go.id/lvoslot/ https://170.64.192.239/ https://sitedi.ft.undip.ac.id/assets/suratmitra/gacor/ https://sitedi.ft.undip.ac.id/assets/suratmitra/togel/ https://ccs.uc.ac.id/sthai/ https://si-pos.sampangkab.go.id/sthai/ http://data.bandung.go.id/sthai/ http://data.bandung.go.id/sgcr/ https://purefine.online/backlink.php https://brains.strathmore.edu/obctop/ http://103.88.229.79/ https://www.iakntarutung.ac.id/assets/ https://peternakan.kaltimprov.go.id/assets/obcb3t/ https://disdukcapil.cianjurkab.go.id/sakip/ https://disdukcapil.cianjurkab.go.id/gambar/ https://sosiologi.fisip.untad.ac.id/sbobet/ https://simodus.menlhk.go.id/obcbet/ http://data.bandung.go.id/sbobet88/ https://iteddigital.kmutnb.ac.th/ https://cmid.riodasostras.rj.gov.br/ https://disperpusip.bondowosokab.go.id/totokl/ https://grupo.islandtours.es/obcbet/ https://mrtg.hypernet.co.id/ http://123.231.253.26/pisangbet/ https://sinyaman-dinsosku.kuningankab.go.id/sbobet88/ http://agroteknologi.usu.ac.id/ http://kehutanan.usu.ac.id/ https://arsiv.omu.edu.tr/ https://jakban.iconpln.co.id/sthai/ https://elfms.ssru.ac.th/somphoom_sa/obctop/ https://disperpusip.bondowosokab.go.id/sbopoker/ https://pk3l.unpad.ac.id/assets/ http://aplikator.ditbtpp.id/data-cambodia/ https://islandtours.es/ http://aplikator.ditbtpp.id/data-taiwan/ http://36.92.83.147/ http://aplikator.ditbtpp.id/sbopoker/ https://ppid.uns.ac.id/sthailand/ https://disperpusip.bondowosokab.go.id/totosuper/ http://aplikator.ditbtpp.id/totosuper/ https://disperpusip.bondowosokab.go.id/obcbet/ https://simaster.wonosobokab.go.id/sbopoker/ https://simaster.wonosobokab.go.id/totokl/ http://aplikator.ditbtpp.id/totokl/ https://campusreportonline.net/ https://resoluciones.unia.edu.pe/ https://kroya1puskesmas.cilacapkab.go.id/sthai/ https://onlinesergi.usak.edu.tr/storage/totokl/ https://onlinesergi.usak.edu.tr/storage/totosuper/ https://onlinesergi.usak.edu.tr/storage/sbopoker/ https://pkmpalengaan.pamekasankab.go.id/sbobet/ http://aplikator.ditbtpp.id/-/sbobet/ https://aninconvenientsequel.com/ https://www.bayporter.com/ https://english.vokasi.uns.ac.id/kwgacor/ https://starmusiq.me/obctop/ https://rdm.mahadalhidayah.com/ https://grupo.islandtours.es/obctop/ https://fatepurbhs.edu.bd/ obc4d obc4d https://narvaleditores.com/ pisangbet https://battalionwars.com https://papabecker.com pisangbet https://difrwear.com/ obctop http://123.231.253.26/temp/obctopgaming/ http://66.29.143.168/ http://114.7.152.198/uploads/obc4d/ https://203.161.55.119/ http://123.231.253.26/temp/pisangonline/ http://123.231.253.26/temp/obctogel/ https://hanyapisangbet.com/ http://167.205.59.81/bananaonline/ http://210.57.208.90/topthailand/ https://totosuper.ekaprinting.com/ https://totosuper.putrajayakreasi.id/ https://totosuper.cozybalitrip.com/ https://sbopoker.smanegeri1gunungsari.sch.id/ https://totokl88.com/home https://totokl88.com/datakeluaran https://ftp.danaswari.com/ https://itubokep.top/ https://omahbokep.me/ https://linklist.bio/totosuper4d/ https://linklist.bio/sbopoker/ https://linklist.bio/totokl/ https://simaster.wonosobokab.go.id/obc/ https://simaster.wonosobokab.go.id/btn4d/ https://simaster.wonosobokab.go.id/raja88/ https://simaster.wonosobokab.go.id/lenovo4d/ toto slot https://www.ehazira.net/ https://majormagnetgame.com/ https://grunkamunka.com/ https://corinnemartin.com/ https://thedevilsrejects.com/ https://villatente.com/ https://lsp.uniga.ac.id/wp-includes/assets/pisangbet/ https://bkd.iainambon.ac.id/sgacor/ slot demo https://plazamoyua.com/ https://oratory-church.org/ https://masontavernatl.com/ https://garypresley.com/ https://pafirembang.com/ https://pafijaktim.org/ https://pafislawi.org/ https://pafilasem.org/ http://www.website.bbk.go.id/pisangbet/ https://upg.bbk.go.id/obcbet/ https://upg.bbk.go.id/obctop/ https://pafikediri.com/ http://silala.lamongankab.go.id/pisangtoto/ https://totokl4d.xyz/ https://pisangslot.sman68-jkt.sch.id/ https://pisbet.sman68-jkt.sch.id/ https://agensbo.sman68-jkt.sch.id/ https://totosuper.mahadalhidayah.com/ https://pisangbet.mahadalhidayah.com/ https://obctop.mahadalhidayah.com/ https://tubitak2237.usak.edu.tr/storage/pisangtoto/ https://onlinesergi.usak.edu.tr/storage/pisangbet/ https://sbbcongress.usak.edu.tr/storage/obctop/ https://upmfkip.ulm.ac.id/wp-content/xdemo/ http://uat.sewrob.com/ https://obctopwin.com/ https://gojosatoru.love/ http://info.andes.edu.mx/ http://macasa.mx/ https://167.71.57.184/ https://159.89.125.203/ http://118.98.229.213/pisang/ http://45.79.94.10/ pisangbet obctop obc4d pisangtoto https://lindenavelit.com/ http://103.165.131.181/main/ https://www.le-bazart.com/ https://104.248.52.38/ https://103.88.229.17/gumawopisang/ https://risk.com.sg/gumawopisang/ https://sv01.cocodework.com/gumawopisang/ http://app.qolaba.com/gumawopisang/ https://tracnghiem.hocthatnhanh.vn/permainan/ http://62.171.189.159/pisang-toto/ http://saladworks.alliancetek.net/ http://libertysbf.alliancetek.net/ http://mrlearnstore.alliancetek.net/ https://165.232.175.185/ https://152.42.194.203/ https://152.42.164.228/ https://www.arheon.org/ https://www.campur88.com/ https://143.198.209.134/ https://104.248.153.32/ https://167.172.83.179/ https://188.166.246.204/ https://146.190.97.83/ https://www.world-news-tw.org/ https://www.rebeccasommer.org/ https://www.raa-iops.org/ https://www.overheidsmanagement.org/ https://www.michaelkorswalletsale.org/ https://www.latecoere-aeropostale.org/ https://www.hh-bags.com/ https://www.fcbeat.com/ https://www.elearningfacultymodules.org/ https://www.annygodpharma.org/ https://www.anmc21.org/ http://65.36.158.228/pisang/ http://65.36.158.228/obctop/ https://labngoat.com/ https://www.persadanews.id/ https://jogjatechno.com/ https://dieseljournal.com/ https://storefordodgers.com/ http://112.78.143.91/obc4d/ http://36.89.66.180/pisangbet/ https://obctop.fluidco.id/ https://pisang.fluidco.id/ https://pisangbet.liberty.co.id/ https://unclaimedfundsprocessing.com/ https://vitzbeautycare.com/ https://upnvjt.com/ https://louisebianco.com/ https://marthacaballero.com/ http://orlishoshan.com/ https://obcbet.temandekat.co.id/ http://103.71.191.167/ http://65.36.158.228/obcbet/ https://obctop.sman68-jkt.sch.id/ http://112.78.143.91/ http://45.80.181.76/ http://54.179.13.39/ http://180.250.247.98/ https://ejournal.kopertais4.or.id/pantura/api/v1/users/pisang/ https://ejournal.kopertais4.or.id/pantura/api/v1/users/top/ http://41.76.109.59/ http://35.170.4.84/ http://109.203.102.82/ http://203.80.8.45/ https://msarinc.com/ http://liao.cis.udel.edu/ https://devilsgatemedia.com/ obc4d Pisangbet Obctop Pisangbet https://snewd.com/ https://krunker.com/ http://azure.solved.eco.br/ https://allcaronline.com/ https://uigk.usak.edu.tr/storage/obcbet/ http://103.88.229.76/ http://sosiologi.usu.ac.id/ http://simdsm.usu.ac.id/ http://aplikator.ditbtpp.id/pisangbet/ http://aplikator.ditbtpp.id/obctop/ https://livingbydesignonline.com/ https://elitbang.depok.go.id/obcbet/ http://bbpomserang.com/ https://rcboat.hangtuah.ac.id/assets/ https://learning.poltekkesjogja.ac.id/assets/ https://rpl.uui.ac.id/ https://moj.ub.ac.id/sthai/ https://simodus.menlhk.go.id/mbut/ https://be.ub.ac.id https://cda.ipb.ac.id/ http://cdc.unsri.ac.id/gacor/ https://hmm.umy.ac.id/wp-content/sthai/ https://teatertangga.umy.ac.id/wp-content/sthai/ https://relawan.umy.ac.id/wp-content/hitam/ https://cloudtika.isi-ska.ac.id/sang/ https://kepegawaian.untirta.ac.id/thailand/ https://semnaspgpaud.untirta.ac.id/sjd/ https://ilmupertanian.untirta.ac.id/sthai/ https://simodus.menlhk.go.id/assets/ https://fkh.unair.ac.id/sthai/ http://monkadang.jombangkab.go.id/ https://fkh.unair.ac.id/bobet/ https://residencialcibeles.mx/ https://fundaciongrupoalerta.org/ https://blog.fundaciongrupoalerta.org/ https://livingbydesignonline.com/ https://hsinchu-sbir.org/ https://nycbestentdoctor.com/ http://103.71.191.167/ https://adhikaryaintisejati.com/ https://www.abadimakmur.com/ http://reservaonline.unitru.edu.pe/obctop/ https://asiapoolskalista.com/ http://sgdunt.unitru.edu.pe/ https://jackfruit.my.id/ https://www.saabaircraft.com/ https://www.sanpablonichosfunerarios.com/ https://deltaupakarti.com/ https://jackfruit.my.id/ https://residencialcibeles.mx/ https://hsinchu-sbir.org/ https://nycbestentdoctor.com/ https://www.sanpablonichosfunerarios.com/ https://www.saabaircraft.com/ https://asiapoolskalista.com/ https://36.92.63.5:4804/mbutpisang/ https://dispendukcapil.surakarta.go.id/wp-nik/ https://fisip.untad.ac.id/coki/ https://koperasi.pamekasankab.go.id/bidang-pemasaran/ https://ayotics.com/ http://macasa.mx/ https://www.initialboard.com/ https://lintas.net/ https://obcbet.sman1bandung.sch.id/ https://obctop.sman1bandung.sch.id/ https://satpolpp.makassarkota.go.id/obcbet/ https://mapping.satpolpp.makassarkota.go.id/ https://trantibum.satpolpp.makassarkota.go.id/ https://napanokusambi.munabarat.go.id/ https://disdukcapil.cianjurkab.go.id/sthai/ https://www.millconsteel.com/ https://amamarine.co.th/ https://chaletwood.com/ https://helpforvisa.com/ https://makamstories.com/ https://nl-sanitary.com/ https://arf-int.org/ https://jmg.bmkg.go.id/obc/ https://jmg.bmkg.go.id/bola/ https://jmg.bmkg.go.id/pisang/ https://www.lvoslot.com/ https://news.schoolmedia.id/pisang/ https://news.schoolmedia.id/berita/ https://news.schoolmedia.id/artikel/ https://www.benwestbeech.com/ https://159.65.10.48/ https://simodus.menlhk.go.id/togel/ https://simodus.menlhk.go.id/bobet/ https://pusatkarir.unis.ac.id/zeus/ http://103.147.241.61/pisang/ https://siperkasa.sumedangkab.go.id/togel/ https://www.saranitus.com/ https://poisetechnology.com/ https://attelages-magazine.com/ https://fip.upgris.ac.id/pisangbet/ https://fip.upgris.ac.id/pisangtoto/ https://fip.upgris.ac.id/obc4d/ https://fip.upgris.ac.id/obcbet/ https://fip.upgris.ac.id/obctop/ https://fip.upgris.ac.id/totosuper/ https://fip.upgris.ac.id/toto-kl/ https://careercenter.inaba.ac.id/author/ https://careercenter.inaba.ac.id/category/ https://ilkom.fisip.untad.ac.id/pisang/ https://ilkom.fisip.untad.ac.id/top/ https://ilkom.fisip.untad.ac.id/4d/ https://ilkom.fisip.untad.ac.id/bet/ https://ilkom.fisip.untad.ac.id/super/ https://ilkom.fisip.untad.ac.id/kl/ https://ilkom.fisip.untad.ac.id/toto/ https://falcom-technology.com/obc4d/ https://falcom-technology.com/obcbet/ https://falcom-technology.com/obctop/ https://falcom-technology.com/pisangbet/ https://falcom-technology.com/pisangtoto/ https://falcom-technology.com/toto-kl/ https://falcom-technology.com/totosuper/ http://pkmtlanakan.pamekasankab.go.id/lvonline/ https://170.64.192.239/ http://pkmtlanakan.pamekasankab.go.id/togelhok/ https://www.elearningfacultymodules.org/