Saputra, Charlita Yunindya (2015) FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT SLEMAN. Other thesis, UPN "VETERAN" YOGYAKARTA.
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Abstract
ABSTRAK
Penelitian ini bertujuan untuk memberikan bukti empiris terkait dengan
faktor-faktor yang mempengaruhi kepatuhan wajib pajak kendaraan bermotor
yaitu kesadaran wajib pajak, sanksi perpajakan, pemahaman perpajakan, dan
kualitas pelayanan. Riset ini dilakukan di Kantor SAMSAT Sleman. Jumlah
sampel dalam penelitian ini adalah sebanyak 104 responden dengan metode
pengambilan sampel menggunakan metode convinience sampling dan
pengumpulan data dilakukan melalui kuisioner. Teknis analisis data yang dipakai
dalam riset ini adalah regresi linear berganda. Berdasarkan hasil analisis maka
dapat diketahui bahwa kesadaran wajib pajak, sanksi perpajakan, pemahaman
perpajakan dan kualitas pelayanan berpengaruh pada kepatuhanm wajib pajak,
sanksi perpajakan, pemahaman perpajakan dan kualitas pelayanan berpengaruh
pada kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Kantor
SAMSAT Sleman.
Kata kunci: Kepatuhan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi
Perpajakan, Pemahaman Perpajakan, Kualitas Pelayanan
ABSRTACT
The purpose of this research is to provides empirical evidence related to factors
affecting the motor vechile tax compliance is the Taxpayer Awareness, Taxation
Sanctions, Understanding of Taxation, Quality of Service. The research was
conducted at the Office SAMSAT Sleman. The number of samples in this research
is as many as 104 respondents with method sampling using method convinience
sampling and data collection is done through questionnarie. Technical analysis of
data who worn in the researching this is multiple linear regression. Based on the
result of analysis then it can be known that the taxpayer awareness, taxation
sanctions, understanding of taxation, and quality of service effect to taxpayer
compliance paying taxes motor vechile Office SAMSAT Sleman.
Keywords: Taxpayer Compliance, Taxpayer Awareness, Taxation Sanctions,
Understanding of Taxation, Quality of Service
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > H Social Sciences (General) |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 16 Jun 2016 02:35 |
| Last Modified: | 16 Jun 2016 02:37 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/3811 |
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