PENGARUH PEMBERIAN KERINGANAN POKOK PAJAK, PENGHAPUSAN SANKSI ADMINISTRASI PIUTANG PAJAK DAERAH DAN PEMBERLAKUAN GIJZELING (SANDERA PAJAK) TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR ( Studi pada pemilik kendaraan bermotor roda dua di Kantor Samsat Jakarta Barat)

MENTARI, DIAH RETNO (2022) PENGARUH PEMBERIAN KERINGANAN POKOK PAJAK, PENGHAPUSAN SANKSI ADMINISTRASI PIUTANG PAJAK DAERAH DAN PEMBERLAKUAN GIJZELING (SANDERA PAJAK) TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR ( Studi pada pemilik kendaraan bermotor roda dua di Kantor Samsat Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study was conducted with the aim of knowing the effect of providing vehicle tax principal relief, the abolition of administrative sanctions for regional tax receivables, and the implementation of Gijzeling on motor vehicle taxpayer compliance (Study on owners of two-wheeled motorized vehicles at the West Jakarta Samsat office). This study uses a random sampling technique by distributing questionnaires randomly to the respondents. The sample in this study was 100 respondents. The data analysis technique used Software Statistical Product and Service Solution (SPSS) 26. The results showed that the effect of reducing motor vehicle tax principal, eliminating administrative sanctions for regional tax receivables, and the implementation of Gijzeling had a significant effect on compliance. motor vehicle taxpayer. Keyword : reduction of tax principal, elimination of administrative sanctions, gijzeling and taxpayer compliance Penelitian ini dilakukan dengan tujuan untuk mengetahui adanya pengaruh pemberian keringanan pokok pajak kendaraan, pennghapusan sanksi administrasi piutang pajak daerah, serta pemberlakuan Gijzeling terhadap kepatuhan wajib pajak kendaraan bermotor (Studi pada pemilik kendaraan bermotor roda dua di kantor Samsat Jakarta Barat) Penelitian ini menggunakan teknik random sampling dengan menyebarkan kusioner secara acak kepada responden. Sample dalam penelitian ini sebanyak 100 responden.. Teknik analisi data menggunakan Software Statistical Product and Service Solution (SPSS) 26. Hasil penelitian dapat menunjukan bahwa pengaruh pengurangan pokok pajak kendaraan bermotor, penghapusan sanksi administrasi piutang pajak daerah, serta pemberlakuan Gijzeling berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Kata kunci :Pengaruh pengurangan pokok pajak, Penghapusan sanksi administrasi, Gijzeling, Kepatuhan wajib pajak

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 270
NIM/NIDN Creators: 43215110022
Uncontrolled Keywords: Pengaruh pengurangan pokok pajak, Penghapusan sanksi administrasi, Gijzeling, Kepatuhan wajib pajak
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 11 Jan 2023 03:35
Last Modified: 11 Jan 2023 03:35
URI: http://repository.mercubuana.ac.id/id/eprint/73267

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