PENGARUH PENGETAHUAN PAJAK, KOMUNIKASI PEMERINTAH, LOCUS OF CONTROL, DAN INSENTIF PAJAK TERHADAP KEPATUHAN PAJAK KENDARAAN BERMOTOR LISTRIK DENGAN SANKSI TILANG ELEKTRONIK SEBAGAI VARIABEL MODERASI (Studi Kasus Wajib Pajak Kendaraan Bermotor Listrik di DKI Jakarta)

Rachel Nathania Anabel, . (2024) PENGARUH PENGETAHUAN PAJAK, KOMUNIKASI PEMERINTAH, LOCUS OF CONTROL, DAN INSENTIF PAJAK TERHADAP KEPATUHAN PAJAK KENDARAAN BERMOTOR LISTRIK DENGAN SANKSI TILANG ELEKTRONIK SEBAGAI VARIABEL MODERASI (Studi Kasus Wajib Pajak Kendaraan Bermotor Listrik di DKI Jakarta). Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (171kB)
[img] Text
AWAL.pdf
Download (969kB)
[img] Text
BAB 1.pdf
Restricted to Repository UPNVJ Only
Download (252kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (726kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (496kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (1MB)
[img] Text
BAB 5.pdf
Download (179kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (458kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (296kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (3MB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (416kB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (561kB)

Abstract

This research is a quantitative study which aims to analyze the influence of tax knowledge, government communication, locus of control and tax incentives on electric motor vehicle tax compliance with electronic ticket sanctions as a moderating variable. This research was conducted on owners of two-wheeled and four-wheeled electric motorized vehicles in the DKI Jakarta area. This research used primary data by distributing questionnaires to the electric car community (KOLEKSI) and the electric motorbike community (KOSMIK) with 330 respondents. This research uses Smart PLS 4.0 to carry out hypothesis testing with data analysis techniques using the Structural Equation Model (SEM) approach. This research shows that tax knowledge, locus of control, and tax incentives have a positive and significant influence on taxpayer compliance with electric motor vehicles. Meanwhile, the government communication variable has a negative and significant influence on taxpayer compliance for electric motorized vehicles. The fine as a moderation sanction does not strengthen the influence of tax knowledge, government communication, locus of control and tax incentives on taxpayer compliance with electric motorized vehicles.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2010112011] [Pembimbing: Ni Putu Eka Widiastuti] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Masripah]
Uncontrolled Keywords: Electric Motor Vehicle Tax, Tax Knowledge, Government Communication, Locus of Control and Tax Incentives
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: RACHEL NATHANIA ANABEL
Date Deposited: 19 Sep 2024 07:17
Last Modified: 19 Sep 2024 07:17
URI: http://repository.upnvj.ac.id/id/eprint/31015

Actions (login required)

View Item View Item