PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK, DAN PENERAPAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Wajib Pajak Kendaraan Bermotor Roda Dua yang Terdaftar di Kantor SAMSAT Kota Jakarta Barat)

JANNAH, AFFIAH (2020) PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK, DAN PENERAPAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Wajib Pajak Kendaraan Bermotor Roda Dua yang Terdaftar di Kantor SAMSAT Kota Jakarta Barat). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, tax penalties, and the system of SAMSAT drive thru on tax compliance in the motor vehicle in SAMSAT Jakarta Barat. The data that is used in this study are primary data from the results of questionnaires. Respondents in this study are the taxpayer motorcycle that make tax payments in the system samsat drive thru. The questionnaire was distributed to 125 respondent. The sampling method used accidental sampling. The data analysis techniques in this study used partial least square techniques. Results of path coefficient analysis showed that the knowledge of the taxpayer had no significant effect on tax compliance vehicle. Awareness of taxpayers, tax penalties and SAMSAT drive thru has positive effect on tax compliance motor vehicle. Keywords: tax compliance, knowledge tax payer, awareness tax payer, tax penalty, SAMSAT drive thru. Penelitian ini bertujuan untuk menguji pengaruh pengetahuan wajib pajak, kesadaran wajib pajak, sanksi pajak, dan sistem SAMSAT drive thru terhadap kepatuhan wajib pajak kendaraan bermotor roda dua di SAMSAT Jakarta Barat. Data yang digunakan dalam penelitian ini adalah data primer dari hasil kuesioner. Responden dalam penelitian ini adalah wajib pajak kendaraan bermotor roda dua yang melakukan pembayaran pajak melalui sistem samsat drive thru. Kuesioner dibagikan kepada 125 responden. Metode pengambilan sampel menggunakan accidental sampling. Teknik analisis data dalam penelitian ini menggunakan teknik partial least square. Hasil analisis menunjukkan bahwa pengetahuan wajib pajak tidak berpengaruh signifikan. Kesadaran wajib pajak, sanksi pajak dan SAMSAT drive thru berpengaruh signifkan terhadap kepatuhan wajib pajak kepatuhan wajib pajak kendaraan bermotor. Kata kunci: kepatuhan wajib pajak, pengetahuan wajib pajak, kesadaran wajib pajak, sanksi pajak, SAMSAT drive thru.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 167
NIM/NIDN Creators: 43216010084
Uncontrolled Keywords: kepatuhan wajib pajak, pengetahuan wajib pajak, kesadaran wajib pajak, sanksi pajak, SAMSAT drive thru.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 15 Feb 2022 09:53
Last Modified: 15 Feb 2022 09:53
URI: http://repository.mercubuana.ac.id/id/eprint/56145

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