ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR : Studi Pada Wajib Pajak Yang Terdaftar di Samsat Kota Bogor

• Main Author: Fadli Ekaprima Ariansyah, (Author)
• Format: Book
• Published: 2021-07-14.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This research is a quantitative research that aims to analyze the influence of the understanding of taxation, taxpayer awareness, tax penalties, and tax rates on taxpayer compliance of motor vehicles registered in Bogor City Samsat. This study uses primary data by distributing questionnaires which were distributed by the researcher through the link a google form. This study uses a sampling method, namely Purposive Sampling to get 103 respondents WP CLA registered in Bogor City Samsat. The Data can be processed by SmartPLS as many as 100 respondents who are ready to test the validity and reliability as well as a test of the hypothesis. In this study using the technique of multiple linear regression analysis with the aid of SmartPLS with a significance level of 5%. The results of this study show that the (1) Tax understanding has a significant positive effect on WP PKB Compliance, (2) Taxpayer Awareness has a significant positive effect on WP PKB Compliance, (3) Tax Sanctions do not significantly effect WP PKB Compliance, and (4) Tax rates have a significant negative effect on WP PKB Compliance.

Item Description

http://repository.upnvj.ac.id/11613/1/ABSTRAK.pdf
http://repository.upnvj.ac.id/11613/2/AWAL.pdf
http://repository.upnvj.ac.id/11613/3/BAB%201.pdf
http://repository.upnvj.ac.id/11613/4/BAB%202.pdf
http://repository.upnvj.ac.id/11613/5/BAB%203.pdf
http://repository.upnvj.ac.id/11613/6/BAB%204.pdf
http://repository.upnvj.ac.id/11613/7/BAB%205.pdf
http://repository.upnvj.ac.id/11613/8/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/11613/9/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/11613/10/LAMPIRAN.pdf
http://repository.upnvj.ac.id/11613/11/ARTIKEL%20KI.pdf