MARDIANSYAH, MAHENDRA (2022) PENGARUH AKUNTABILITAS PELAYANAN PUBLIK, KEWAJIBAN MORAL DAN SANKSI ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI MASA PANDEMI (Studi Pada SAMSAT Cibinong Bogor). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This study aims to determine "The Influence of Public Service Accountability, Moral Obligations, and Tax Administration Sanctions on Motor Vehicle Taxpayer Compliance". This research is quantitative research. The population in this study were all motorized vehicle taxpayers registered at SAMSAT Cibinong Bogor. The sampling technique in this study used the accidental sampling. The number of samples in this study were 100 respondents of motor vehicle taxpayers. The data collection technique used a questionnaire which was processed using SPSS 25. The data analysis technique used multiple linear regression analysis techniques. The results of hypothesis testing are as follows. Moral obligations and tax administration sanctions affect the compliance of motorized vehicle taxpayers, while the accountability of public services does not affect the compliance of motorized vehicle taxpayers at SAMSAT Cibinong Bogor. Keywords: Tax Rates, Taxpayer Awareness, Tax Sanctions, Compliance. ABSTRAK Penelitian ini bertujuan untuk mengetahui “Pengaruh Akuntabilitas Pelayanan Publik, Kewajiban Moral, dan Sanksi Administrasi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor”. Penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh wajib pajak kendaraan bermotor yang terdaftar di SAMSAT Cibinong Bogor. Teknik pengambilan sampel dalam penelitian ini menggunakan metode accidental sampling. Jumlah sampel dalam penelitian ini adalah 100 responden wajib pajak kendaraan bermotor. Teknik pengumpulan data menggunakan kuesioner yang diolah menggunakan SPSS 25. Teknik analisis data menggunakan teknik analisis regresi linear berganda. Hasil pengujian hipotesis sebagai berikut. Kewajiban moral dan sanksi administrasi pajak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, sedangkan akuntabilitas pelayanan publik tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor di SAMSAT Cibinong Bogor. Kata kunci: Tarif Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Kepatuhan.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 22 022 |
| NIM/NIDN Creators: | 43218210029 |
| Uncontrolled Keywords: | Kata kunci: Tarif Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Kepatuhan. |
| Subjects: | 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.3 Programs/Program |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 06 Oct 2022 06:53 |
| Last Modified: | 06 Oct 2022 06:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/70030 |
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