Determinan Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor (Studi Empiris pada UPT Badan Pendapataan Daerah Serpong Provinsi Banten)

Hadiwijaya, Bima Prasetya and , Dr. Zulfikar S.E.,M.Si (2019) Determinan Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor (Studi Empiris pada UPT Badan Pendapataan Daerah Serpong Provinsi Banten). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The study aims to determine the influence of earnings, level of consciousness, level of understanding, socialization of taxes, tax sanctions, and the cost of compliance with taxpayer compliance in paying the taxes of motor vehicles. This research is a quantitative study of the samples in this study amounting to 98 taxpayers registered in the technical implementation Unit of Serpong district. The data analysis techniques used in this study were multiple linear regression. Earnings do not affect (statistically insignificant) to the taxpayer's compliance indicated with a value of sig 0.314 > 0.05. Awareness of the significant impact of taxpayer compliance with the value of Sig 0.003 < 0.05. The understanding has no effect (statistically not significant) to the taxpayer's compliance indicated with a value of sig 0.992 > 0.05. Socialization has no effect (statistically insignificant) to compliance The taxpayer indicated with a value of sig 0.875 > 0.05. Sanctions have no effect (statistically not significant) against taxpayer compliance indicated with a value of sig 0.259 > 0.05. The cost of compliance has a significant effect on the taxpayer's compliance with the value of sig 0.018 < 0.05.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: income, awareness, understanding, socialization, sanctions, compliance costs
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: BIMA PRASETYA HADI WIJAYA
Date Deposited: 14 Nov 2019 07:42
Last Modified: 14 Nov 2019 07:42
URI: http://eprints.ums.ac.id/id/eprint/78581

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