PENGARUH KESADARAN WAJIB PAJAK, PEMUTIHAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Wajib Pajak di Kantor Bersama Samsat Jakarta Barat)

ANNISA, ZALFA NUR (2025) PENGARUH KESADARAN WAJIB PAJAK, PEMUTIHAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Wajib Pajak di Kantor Bersama Samsat Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The level of motor vehicle taxpayer compliance is suboptimal, resulting in a discrepancy between actual and targeted tax payments and an increase in motor vehicle tax fines. This study aims to analyze the influence of taxpayer awareness, tax amnesty, and tax sanctions on motor vehicle taxpayer compliance. This study used primary data through survey and questionnaire techniques using the Slovin formula and obtained a sample of 100 respondents. The results of this study indicate that taxpayer awareness and tax sanctions have a positive effect on motor vehicle taxpayer compliance, but tax amnesty does not have a positive effect on motor vehicle taxpayer compliance. Keywords: Taxpayer Awareness, Tax Amnesty, Tax Sanctions, Taxpayer Compliance, Motor Vehicle Tax. Tingkat kepatuhan wajib pajak kendaraan bemotor belum optimal sehingga adanya perbandingan antara realisasi dan target yang didapatkan serta meningkatnya jumlah denda pajak kendaraan bermotor. Penelitian ini untuk menganalisis pengaruh kesadaran wajib pajak, pemutihan pajak, dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor. Penelitian ini menggunakan data primer melalui teknik survei dan kuesioner dengan metode rumus Slovin dan mendapatkan sampel 100 responden. Hasil penelitian ini memperlihatkan variabel kesadaran wajib pajak dan sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor, namun variabel pemutihan pajak tidak menghasilkan pengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor. Kata Kunci: Kesadaran Wajib Pajak, Pemutihan Pajak, Sanksi Pajak, Kepatuhan Wajib Pajak, Pajak Kendaraan Bermotor.

Item Type:	Thesis (S1)
NIM/NIDN Creators:	43221010001
Uncontrolled Keywords:	Kesadaran Wajib Pajak, Pemutihan Pajak, Sanksi Pajak, Kepatuhan Wajib Pajak, Pajak Kendaraan Bermotor.
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik 600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 629 Other Branches of Engineering/Cabang Teknik Lainnya > 629.2 Motor Land Vehicles and Cycles Engineering/Teknik Kendaraan Bermotor dan Teknik Sepeda
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	16 Mar 2026 02:27
Last Modified:	16 Mar 2026 02:27
URI:	http://repository.mercubuana.ac.id/id/eprint/101661

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