PENGARUH PEMERIKSAAN DAN DENDA PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Survey Pada Wajib Pajak Kendaraan Bermotor di Jakarta Timur)

MESTITAMI, RIFA (2022) PENGARUH PEMERIKSAAN DAN DENDA PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Survey Pada Wajib Pajak Kendaraan Bermotor di Jakarta Timur). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemeriksaaan dan denda pajak terhadap kepatuhan wajib pajak kendaraan bermotor di wilayah Jakarta Timur. Jenis penelitian yang digunakan pendekatan kuantitatif, yang dianalisis dengan menggunakan data panel dengan menggunakan program perangkat lunak SPSS 23. Populasi dari penelitian adalah 77,797 wajib pajak kendaraan bermotor di wilayah Jakarta Timur. Sampel ditentukan dengan jumlah sampel 100 responden. Pengumpulan data dilakukan menyebar kuisioner kepada responden dan diukur dengan skala likert. Hasil penelitian menunjukkan bahwa (1) pemeriksaan terhadap kepatuhan wajib pajak kendaraan bermotor tidak berpengaruh signifikan terhadap kepatuhan wajib pajak, (2) denda pajak berpengaruh signifikan terhadap kepatuhan wajib pajak. This study aims to determine the effect of tax audits and penalties on motor vehicle taxpayer compliance in the East Jakarta area. This type of research used a quantitative approach, which was analyzed using panel data using the SPSS 23 software program. The population of the study was 77,797 motor vehicle taxpayers in the East Jakarta area. The sample is determined by the number of samples of 100 respondents. Data collection was carried out by distributing questionnaires to respondents and measured by a Likert scale. The results showed that (1) examination of the compliance of motorized vehicle taxpayers did not significantly affect taxpayer compliance, (2) tax penalties had a significant effect on taxpayer compliance.

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Nuryati, Tutty NIDN0321056501 tutty_nuryati@stei.ac.id
Subjects:	Akuntansi > Perpajakan
Divisions:	S1 Akuntansi
Depositing User:	RIFA MESTITAMI
Date Deposited:	13 Dec 2022 02:42
Last Modified:	13 Dec 2022 02:42
URI:	http://repository.stei.ac.id/id/eprint/9052

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