Nadia Rida Putri, . (2023) PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KENDARAAN BERMOTOR. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Taxes are the most important contribution as a source of funds for the government to finance state needs such as funding national development. This research aims to determine whether there is an influence of taxpayer awareness, service quality and tax sanctions on motor vehicle taxpayer compliance (case study: two-wheeled motorized vehicles at SAMSAT Central Jakarta). This research uses a quantitative method by conducting a survey in the form of a questionnaire to taxpayers on two wheeled motorized vehicles registered with SAMSAT, Central Jakarta. The sampling technique uses probability sampling with a sample size of 104 respondents. Data was processed and tested using the Partial Least Square method with the SmartPLS 3.0 application. The results of this research indicate that taxpayer awareness and service quality have a significant effect on taxpayer compliance for two-wheeled motorized vehicles at SAMSAT Central Jakarta. Meanwhile, tax sanctions have no influence on taxpayer compliance for two-wheeled motorized vehicles at the Central Jakarta SAMSAT.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2010112182] [Pembimbing: Masripah] [Penguji 1: Ekawati Jati Wibawaningsih] [Penguji 2: Panubut Simorangkir] |
| Uncontrolled Keywords: | Taxpayer Compliance, Taxpayer Awareness, Service Quality, Tax Sanctions |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Nadia Rida Putri |
| Date Deposited: | 21 Mar 2024 06:12 |
| Last Modified: | 21 Mar 2024 06:12 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27893 |
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