PENGARUH KESADARAN PAJAK, PEMAHAMAN PAJAK,DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN PAJAK KENDARAAN BERMOTOR

• Main Author: Lydia Sari, - (Author)
• Format: Book
• Published: 2021-06-16.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/70057/6/S_PEA_1600310_TITLE.pdf; http://repository.upi.edu/70057/2/S_PEA_1600310_CHAPTER%201.pdf; http://repository.upi.edu/70057/3/S_PEA_1600310_CHAPTER%202.pdf; http://repository.upi.edu/70057/4/S_PEA_1600310_CHAPTER%203.pdf; http://repository.upi.edu/70057/5/S_PEA_1600310_CHAPTER%204.pdf; http://repository.upi.edu/70057/7/S_PEA_1600310_CHAPTER%205.pdf; http://repository.upi.edu/70057/1/S_PEA_1600310_%20APPENDIX.pdf
• Keywords: HF5601 Accounting; L Education (General)

Kepatuhan dalam hal perpajakan ini merupakan suatu kedisiplinan wajib pajak dalam menjalankan kewajiban perpajakannya.Penelitian ini bertujuan untuk mengetahui mengenai presepsi pengemudi online mengenai pengaruh kesadaran pajak,pemahaman pajak dan akuntabilitas pelayanan publik terhadap kepatuhan pajak.Subjek dalam penelitian ini adalah pengemudi online yang berdomisili di Kota Bandung dan terdaftar sebagai wajib pajak.Penelitian ini menggunakan kuisioner yang dibagikan kepada responden.Analisis data yang digunakan dalam penelitian ini menggunakan Regresi Berganda dengan menggunakan Uji T dan Uji F agar mengetahui pengaruh dari masing - masing variabel secara simultan dan partial.Berdasarkan hasil penelitian ini variabel kesadaran pajak,pemahaman pajak dan akuntabilitas pelayanan publik berpengaruh positif secara simultan terhadap kepatuhan pajak.Sedangkan berdasarkan hasil Uji T kesadaran pajak berpengaruh negatif terhadap kepatuhan pajak,pemahaman pajak berpengruh negatif terhadap kepatuhan pajak dan akuntabilitas pelayanan publik berpengaruh positif terhadap kepatuhan pajak. Kata Kunci : Kesadaran Pajak,Pemahaman Pajak,Akuntabilitas Pelayanan Publik,Kepatuhan Pajak ABSTRACT THE EFFECT OF TAX AWARENESS, TAX UNDERSTANDING, AND PUBLIC SERVICE ACCOUNTABILITY ON MOTOR VEHICLE TAX COMPLIANCE By: Lydia Sari 1600310 Supervisor: Prof. Dr. H. Memen Kustiawan, S.E., M.Si., Ak., CA., Compliance in terms of taxation is a discipline of taxpayers in carrying out their tax obligations. This study aims to determine the perceptions of online drivers regarding the effect of tax awareness, tax understanding and public service accountability on tax compliance. The subject of this study is an online driver who lives in the city. Bandung and registered as taxpayers. This study uses a questionnaire distributed to respondents. Data analysis used in this study uses multiple regression using the T test and F test in order to determine the effect of each variable simultaneously and partially. Based on the results of this study tax awareness variables, tax understanding and public service accountability have a positive effect simultaneously on tax compliance. Meanwhile, based on the results of the T test, tax awareness has a negative effect on tax compliance, understanding tax has a negative impact on tax compliance. tax compliance and public service accountability have a positive effect on tax compliance. Keywords: Tax Awareness, Tax Understanding, Public Service Accountability, Tax Compliance