Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Roda Empat Di Samsat Jakarta Barat Tahun 2018 – 2020

Siahaan, Dea La Paskah (2022) Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Roda Empat Di Samsat Jakarta Barat Tahun 2018 – 2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Abstrak- Penelitian ini bertujuan untuk menguji apakah terdapat Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan, dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Kota Jakarta Barat. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif, yang diukur dengan menggunakan metoda regresi linier berganda dengan SPSS 25. Populasi dalam penelitian ini adalah Wajib Pajak Kendaraan Bermotor yang terdaftar di Kantor Bersama Samsat Jakarta Barat. Sampel yang digunakan ditentukan berdasarkan metoda rumus slovin dan didapatkan hasil sebanyak 100 sampel. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan kuisioner, dengan teknik penyebaran data secara stratified sampling. Hasil penelitian ini membuktikan bahwa (1) Kesadaran Wajib Pajak berpengaruh positif dan tidak terlalu signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, (2) Kualitas Pelayanan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, (3) Sanksi Perpajakan berpengaruh positif dan tidak terlalu signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, (4) Pengetahuan Pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Abstract- The aim of the study was to test whether there was an impact on taxpayers’ awareness, the quality of service, tax penalties, and tax knowledge on the compliance of motor-vehicle taxpayers in West Jakarta’s One-stop Administration Services Office (SAMSAT). The study uses a kind of descriptive research with a quantitative approach, which is measured by using a multiple linear regression method with a SPSS 25. The population in the study is motorized vehicle taxpayers registered in the office of West Jakarta’s One-stop Administration Services Office (SAMSAT). The sample used was based on the Slovin formula's methodology and was obtained as many as 100 samples. The data used in this study are primary data. The data-gathering technique uses questionnaire, with the stratified sampling of data distribution. The results of this study prove that (1) Taxpayers' awareness has a positive impact and not too significant to the compliance of motor-vehicle taxpayers, (2) The quality of service has a positive and significant impact on motor-vehicle taxpayers' obedience, (3) Tax penalties have a positive impact and are not significant to motor-vehicle taxpayers' obedience, (4) Tax knowledge has a positive and significant impact on motor vehicle taxpayers' compliance.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorHusen, SharifudinUNSPECIFIEDsharifuddin_husen@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Mrs Dea La Paskah Siahaan
Date Deposited: 11 Nov 2021 04:27
Last Modified: 11 Nov 2021 04:27
URI: http://repository.stei.ac.id/id/eprint/5813

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