Salindeho, Vika Awuri (2021) The Effect Of Tax Awareness, Tax Socialization, Tax Sanctions And Service Quality On Motor Vehicles Taxpayer Compliance (A Case Study At Kantor Bersama Samsat Karangploso). Sarjana thesis, Universitas Brawijaya.
Abstract
Penerimaan negara Indonesia paling banyak berasal dari sektor penerimaan pajak. Salah satu jenis pajak daerah yang berperan besar dalam penerimaan pendapatan pemerintah provinsi adalah pajak kendaraan bermotor. Penelitian ini bertujuan untuk menguji tingkat kepatuhan wajib pajak kendaraan bermotor berdasarkan pengaruh dari kesadaran pajak, sosialisasi pajak, sanksi pajak, dan kualitas pelayanan di Kantor Bersama Samsat Karangploso. Penelitian ini merupakan penelitian kuantitatif dan data yang dikumpulkan menggunakan metode survei, yaitu kuesioner. Data penelitian ini diolah dengan menggunakan statisticaal product and service solutions (SPSS). Responden penelitian ini berjumlah 100 orang wajib pajak yang membayar pajak kendaraan bermotor di Kantor Bersama Samsat Karangploso. Hasil penelitian menunjukkan bahwa kesadaran pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Sedangkan, sosialisasi pajak dan kualitas pelayanan ditemukan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor.
English Abstract
Indonesia’s state revenue mostly comes from the tax revenue sector. One of the local taxes that has a major role in receiving provincial government revenue is the motor vehicle tax. This research aimed to analyze the effect of tax awareness, tax socialization, tax sanctions, and service quality on motor vehicles taxpayer compliance, a case study at Kantor Bersama Samsat Karangploso. This research is quantitative, and the data was collected by survey method or questionnaire. The research data were analyzed using the Statistical Product and Service Solutions (SPSS). The samples were 100 taxpayers who paid motor vehicle tax at Kantor Bersama Samsat Karangploso. The results show that tax awareness and tax sanctions have positive and significant effect on taxpayer compliance to pay motor vehicle tax. Meanwhile, tax socialization and service quality have no significant effect on taxpayer compliance to pay motor vehicle tax.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521020069 |
| Uncontrolled Keywords: | kepatuhan wajib pajak kendaraan bermotor, kesadaran pajak, sosialisasi pajak, sanksi pajak, kualitas pelayanan., motor vehicle tax compliance, tax awareness, tax socialization, tax sanctions, service quality. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 04 Nov 2021 02:59 |
| Last Modified: | 23 Feb 2022 07:37 |
| URI: | http://repository.ub.ac.id/id/eprint/186452 |
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Text (DALAM MASA EMBARGO)
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