PENGARUH PENGETAHUAN WAJIB PAJAK, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: Studi Pada Wajib Pajak Di SAMSAT Jakarta Selatan

Pradipta Anisa Virgiawati, - (2019) PENGARUH PENGETAHUAN WAJIB PAJAK, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: Studi Pada Wajib Pajak Di SAMSAT Jakarta Selatan. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is using quantitative study aimed to see whether there are influence of taxpayer knowledge, modernization of taxation administration system, and tax penalties on motor vehicle taxpayer compliance. This study uses the taxpayer who registered in SAMSAT South Jakata as a samples. This research analyzed the questionnaires of primary data from 104 respondends. Sampling technique using incidental sampling. Testing the hypothesis in this study was used Multiple Linear Regression Analysis using SPSS version 25 analysis tool with significant level of alpha 5%. The results of these tests showed that (1) the taxpayer knowledge influence significantly on motor vehicle taxpayer compliance, (2) the modernization of taxation administration system influence significantly on motor vehicle taxpayer compliance, and (3) the tax penalties did not influence significantly on motor vehicle taxpayer compliance.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1510112061] [Ketua Penguji: Satria Yudhia Wijaya] [Penguji I: Anita Nopiyanti] [Penguji II/Pembimbing: Samin]
Uncontrolled Keywords: taxpayer knowledge, modernization of taxation administration system, tax penalties, and motor vehicle taxpayer compliance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 13 Jun 2019 07:08
Last Modified: 13 Jun 2019 07:08
URI: http://repository.upnvj.ac.id/id/eprint/405

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