PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN
PAJAK, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus pada Kantor UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Sukabumi)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Yusriani, Neng
Subject
HB Economic Theory
Datestamp
2020-09-08 01:53:00
Abstract :
Neng Yusriani (1530611027). Muhammadiyah University of Sukabumi. Effect of Taxpayer Awareness, Tax Knowledge, Tax Sanctions and Service Quality on Motor Vehicle Taxpayer Compliance at SAMSAT Office, Sukabumi City. (Advisor Ismet Ismatullah, S.E., M.Ak and Idang Nurodin, S.Ip., MM). This study aims to determine how the influence of awareness of taxpayers, knowledge of taxes, tax sanctions and service quality on motor vehicle taxpayer compliance at the SAMSAT Office in Sukabumi City. The variables used in this study are awareness of taxpayers, knowledge of taxes, tax sanctions, service quality and motor vehicle taxpayer compliance. The number of samples used in this study were 100 respondents which were calculated based on the Slovin formula with the method of determining the sample using simple random sampling. Data collection using a questionnaire. The data analysis technique used in this study is Hypothesis Testing using the Full Model. And after the data is collected, the analysis of this test uses using the WarpPls 5.0 application. The results of this study indicate that awareness of taxpayers, taxation sanctions and service quality significantly influence motor vehicle taxpayer compliance. Whereas the tax knowledge variable was found to have no significant effect on motor vehicle taxpayer compliance in Sukabumi City. From the results of this study, it is expected that the SAMSAT Office in Sukabumi City can improve its performance so that it can increase the taxpayer's compliance in paying taxes.
Neng Yusriani (1530611027). Muhammadiyah University of Sukabumi. Effect of Taxpayer Awareness, Tax Knowledge, Tax Sanctions and Service Quality on Motor Vehicle Taxpayer Compliance at SAMSAT Office, Sukabumi City. (Advisor Ismet Ismatullah, S.E., M.Ak and Idang Nurodin, S.Ip., MM). This study aims to determine how the influence of awareness of taxpayers, knowledge of taxes, tax sanctions and service quality on motor vehicle taxpayer compliance at the SAMSAT Office in Sukabumi City. The variables used in this study are awareness of taxpayers, knowledge of taxes, tax sanctions, service quality and motor vehicle taxpayer compliance. The number of samples used in this study were 100 respondents which were calculated based on the Slovin formula with the method of determining the sample using simple random sampling. Data collection using a questionnaire. The data analysis technique used in this study is Hypothesis Testing using the Full Model. And after the data is collected, the analysis of this test uses using the WarpPls 5.0 application. The results of this study indicate that awareness of taxpayers, taxation sanctions and service quality significantly influence motor vehicle taxpayer compliance. Whereas the tax knowledge variable was found to have no significant effect on motor vehicle taxpayer compliance in Sukabumi City. From the results of this study, it is expected that the SAMSAT Office in Sukabumi City can improve its performance so that it can increase the taxpayer's compliance in paying taxes.
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