PENGARUH PENGETAHUAN WAJIB PAJAK TENTANG PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SANKSI PAJAK DAN PENERAPAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Wajib Pajak Kendaraan Bermotor di Kantor Bersama Samsat Jakarta Timur)

Juwita, Juwita (2020) PENGARUH PENGETAHUAN WAJIB PAJAK TENTANG PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SANKSI PAJAK DAN PENERAPAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Wajib Pajak Kendaraan Bermotor di Kantor Bersama Samsat Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Abstrak – Penelitian ini bertujuan untuk mengetahui Pengaruh Pengetahuan Peraturan Perpajakan, Kesadaran Wajib Pajak, Sanksi Pajak dan Penerapan E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Bersama Samsat Jakarta Timur. Populasi dari penelitian ini adalah wajib pajak kendaraan bermotor yang terdaftar di Kantor Bersama Samsat Jakarta Timur. Sampel ditentukan berdasarkan rumus slovin, dengan jumlah sampel sebanyak 100 responden. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengambilan data menggunakan metode survei yaitu dengan membagikan kuesioner kepada responden. Hasil Penelitian ini membuktikan bahwa Pengetahuan Peraturan Perpajakan, Sanksi Pajak dan Penerapan E-Samsat tidak berpengaruh terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Bersama Samsat Jakarta Timur. Sedangkan Kesadaran Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Kantor Bersama Samsat Jakarta Timur. Kata Kunci: Pengetahuan Peraturan Perpajakan, Kesadaran Wajib Pajak, Sanksi Pajak dan Penerapan E-Samsat Abstrak – This study aims to determine the effect of Taxation Regulation Knowledge, Taxpayer Awareness, Tax Sanctions and the Application of E-Samsat on Motor Vehicle Taxpayer Compliance at the Joint Office of East Jakarta Samsat. The population of this study were motor vehicle taxpayers registered at the East Jakarta Samsat Joint Office. The sample is determined based on the Slovin formula, with a sample size of 100 respondents. The data used in this study are primary data. The data collection technique used a survey method, namely by distributing questionnaires to respondents. The results of this study prove that the Knowledge of Tax Regulations, Tax Sanctions and the Implementation of E-Samsat has no effect on the Compliance of Motor Vehicle Taxpayers at the Joint Office of East Jakarta Samsat. Meanwhile, Taxpayer Awareness affects Motor Vehicle Taxpayer Compliance at the East Jakarta Samsat Joint Office. Kata Kunci: Knowledge of Tax Regulations, Taxpayer Awareness, Tax Sanctions and Implementation of E-Samsat

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorWasif, Said KhaerulUNSPECIFIEDsaid_khaerul_wasif@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Users 550 not found.
Date Deposited: 04 Jan 2021 09:46
Last Modified: 04 Jan 2021 09:46
URI: http://repository.stei.ac.id/id/eprint/2679

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