Fatchurohmah, Yeni and , Dr. NoerSasongko, SE,MSi,Ak,CA (2019) Pengaruh Pemahaman Dan Pengetahuan Wajib Pajak Tentang Peraturan Pajak, Kesadaran Wajib Pajak, Kualitas Pelayanan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi pada SAMSAT Kota Boyolali). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Tax is the main source of state revenues where the activity of countries such as national development funded by tax is difficult to do if there is no revenue from tax sector. To make the effectiveness of development equity, decentralization from the central government to supervise and arrange directly about affairs in the regions is needed that policy, planning, implementation, and financing are given to the regional government. The purpose of this research is to find the influence of the knowledge and understanding of taxpayers about rules taxation, the awareness of taxpayers, the quality of services, and the tax penalty toward taxpayers’ compliance. The method used in this research is explanatory research. Accidental sampling technique is used by spreading questionnaires to one hundred taxpayers’ vehicles registered in Kantor Bersama Samsat Kota Boyolali. The techniques of data analysis used are the statistical descriptive and multiple of linear regression analysis. The research result indicates that the variable of knowledge and understanding of taxpayers about the rules of taxation, awareness taxpayers, quality of services, and tax penalties have significant impact toward the compliance of taxpayers’ motor vehicles registered in the office. Keywords: taxpayers, tax revenue, local taxes, vehicles, compliance
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | taxpayers, tax revenue, local taxes, vehicles, compliance |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | YENI FATCHUROHMAH |
| Date Deposited: | 22 Nov 2019 07:32 |
| Last Modified: | 22 Nov 2019 07:32 |
| URI: | http://eprints.ums.ac.id/id/eprint/79444 |
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