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Pengaruh kesadaran wajib pajak, sanksi perpajakan dan pelayanan fiskus terhadap kepatuhan wajib pajak kendaraan bermotor (studi empiris pada kantor bersama samsat Jakarta Utara)
Pembimbing : Lita Dharmayuni
Abstrak
This study aims to determine and analyze the effect of awareness of taxpayers, tax sanctions, and special tax services on motor vehicle taxpayer compliance. This research was conducted at the SAMSAT North Jakarta Joint Office. The number of samples in this study were 105 respondents using purposive sampling. The primary data used is through a questionnaire containing the answers of respondents. Analysis of research data using multiple linear regression, with SPSS version 24.
Based on the results of the analysis that has been done, this study shows that taxpayer awareness, tax sanctions, and fiscal services partially have a positive and significant effect on motor vehicle taxpayer compliance with adjustedR square of 0.678%. Partially, the results of this study indicate that Taxpayer Awareness, Tax Sanctions and Fiscus Services together have a positive and significant effect on Motor Vehicle Taxpayer Compliance.
Keywords: awareness, sanctions, service, and motor vehicle tax.
Ketersediaan
2015031150 | SKR - AKT 104 2019 | Perpustakaan STIE Y.A.I | Tersedia |
Informasi Detil
Judul Seri |
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No. Panggil |
SKR - AKT 104 2019
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Penerbit | STIE Y.A.I : Jakarta., 2019 |
Deskripsi Fisik |
106 Hal
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Bahasa |
Indonesia
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ISBN/ISSN |
2015031150
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Klasifikasi |
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Tipe Isi |
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Tipe Media |
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Tipe Pembawa |
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Edisi |
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Info Detil Spesifik |
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Pernyataan Tanggungjawab |
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Versi lain/terkait
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