PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN EFEKTIVITAS PENERAPAN SISTEM E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Empiris Pada Wajib Pajak Kendaraan Bermotor yang Terdaftar di Wilayah Jakarta Selatan)

CHAIRUL, NATASYA YULIANA (2023) PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN EFEKTIVITAS PENERAPAN SISTEM E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Empiris Pada Wajib Pajak Kendaraan Bermotor yang Terdaftar di Wilayah Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine The Effect of Taxpayer Awareness, Tax Sanctions and Effectiveness of the Implementation of the E-Samsat System on Motorized Vehicle Taxpayer Compliance registered in the South Jakarta area. This study used sampling technique using non-probability sampling with an accidental sampling approach, so that the study sample amounted to 100 motor vehicle taxpayer respondents registered in the South Jakarta area and measured on the likert scale. The data analysis method used in this study is multiple linear analysis with the help of Software Statistical Product and Service Solutions (SPSS) version 25. The results of this study indicate that Taxpayer Awareness, Tax Sanctions and Effectiveness of the Implementation of the E-Samsat System have a positive and significant effect on Motor Vehicle Taxpayer Compliance registered in the South Jakarta area. Keywords: Taxpayer Awareness, Tax Sanctions, Effectiveness of the Implementation of the E-Samsat System, Motor Vehicle Taxpayer Compliance Penelitian ini bertujuan untuk mengetahui Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan dan Efektivitas Penerapan Sistem E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor yang terdaftar di wilayah Jakarta Selatan. Penelitian ini menggunakan teknik pengambilan sampel menggunakan non probability sampling dengan pendekatan accidental sampling, sehingga sampel penelitian sebanyak 100 responden wajib pajak kendaraan bermotor yang terdaftar di wilayah Jakarta Selatan dan pengukurannya menggunakan skala likert. Metode analisis data yang digunakan dalam penelitian ini adalah analisis linier berganda dengan bantuan program Software Statistical Product and Service Solutions (SPSS) versi 25. Hasil penelitian ini menunjukkan bahwa Kesadaran Wajib Pajak, Sanksi Perpajakan dan Efektivitas Penerapan Sistem E-Samsat berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor yang terdaftar di wilayah Jakarta Selatan. Kata Kunci: Kesadaran Wajib Pajak, Sanksi Perpajakan, Efektivitas Penerapan Sistem E-Samsat, Kepatuhan Wajib Pajak Kendaraan Bermotor

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 184
Call Number: SE/32/23/145
NIM/NIDN Creators: 43219010124
Uncontrolled Keywords: esadaran Wajib Pajak, Sanksi Perpajakan, Efektivitas Penerapan Sistem E-Samsat, Kepatuhan Wajib 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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 710 Civic and Lanscape Art/Seni Perkotaan dan Pertamanan > 711 Area Planning/Perencanaan Wilayah Perkotaan dan Pertamanan > 711.7 Plans for Transportation Facilities/Perencanaan untuk Fasilitas Transportasi > 711.73 Motor Vehicle Transportation Facilities/Fasilitas Kendaraan Motor
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 08 Nov 2023 01:34
Last Modified: 08 Nov 2023 01:34
URI: http://repository.mercubuana.ac.id/id/eprint/83060

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