Pengaruh Religiusitas, Nasionalisme, Tingkat Pendidikan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor di Kota Bekasi
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Institusion
Universitas Islam 45
Author
Safitri, Diyah Ayu
Subject
Perpajakan
Datestamp
2022-09-21 09:12:51
Abstract :
This study aims to determine the effect of Religiosity, Nationalism, Education Level, and Tax Sanctions on Motor Vehicle Taxpayer Compliance. This type of research is a quantitative descriptive research. The data used is primary data sourced from the questionnaire respondents of Motor Vehicle Taxpayers (PKB) in Bekasi City. The population of this study was 1,613,317 PKB taxpayers registered at SAMSAT Bekasi City. The sample in this study was taken using the Accidental Sampling method. The number of samples used is 115 respondents. The data obtained were then processed with SPSS version 26 software. The results showed that: (1) Religiosity had no positive effect on Taxpayer Compliance, (2) Nationalism had a significant positive effect on Taxpayer Compliance (3) Education level had a significant positive effect on Taxpayer Compliance, (4) Tax Sanctions had no positive effect. to Taxpayer Compliance. The value of Adjusted R2 in this study is 0.527, which means the ability of the independent variable to explain its relationship with the dependent variable is 52.7% while the remaining 47.3% is influenced by other variables not used in this study. In general, it can be said that the variables of religiosity and tax sanctions do not affect the compliance of motorized vehicle taxpayers, while the variables of Nationalism and Education Level affect the compliance of motorized vehicle taxpayers. Future research is expected to expand the scope of research and add other variables. Bibliography : 38 (1967 ? 2021)
This study aims to determine the effect of Religiosity, Nationalism, Education Level, and Tax Sanctions on Motor Vehicle Taxpayer Compliance. This type of research is a quantitative descriptive research. The data used is primary data sourced from the questionnaire respondents of Motor Vehicle Taxpayers (PKB) in Bekasi City. The population of this study was 1,613,317 PKB taxpayers registered at SAMSAT Bekasi City. The sample in this study was taken using the Accidental Sampling method. The number of samples used is 115 respondents. The data obtained were then processed with SPSS version 26 software. The results showed that: (1) Religiosity had no positive effect on Taxpayer Compliance, (2) Nationalism had a significant positive effect on Taxpayer Compliance (3) Education level had a significant positive effect on Taxpayer Compliance, (4) Tax Sanctions had no positive effect. to Taxpayer Compliance. The value of Adjusted R2 in this study is 0.527, which means the ability of the independent variable to explain its relationship with the dependent variable is 52.7% while the remaining 47.3% is influenced by other variables not used in this study. In general, it can be said that the variables of religiosity and tax sanctions do not affect the compliance of motorized vehicle taxpayers, while the variables of Nationalism and Education Level affect the compliance of motorized vehicle taxpayers. Future research is expected to expand the scope of research and add other variables. Bibliography : 38 (1967 ? 2021)
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